{
  "batch": "521-delaware-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r521_delaware_creator_tax_treatment_del_tax_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Statutory code index",
      "summary": "[Unverified - being checked] Delaware's personal income tax is codified in Title 30 Chapter 11 of the Delaware Code, whose index page lists Part II 'Income, Inheritance and Estate Taxes' containing Chapter 11 Personal Income Tax with subchapters covering general provisions, resident individuals, nonresident individuals, estates trusts and beneficiaries, partners and partnerships, accounting periods and methods, withholding of tax, returns and payments of tax, miscellaneous provisions, enforcement, criminal offenses, and repealed miscellaneous provisions.",
      "body": "Delaware's personal income tax is codified in Title 30 Chapter 11 of the Delaware Code, whose index page lists Part II 'Income, Inheritance and Estate Taxes' containing Chapter 11 Personal Income Tax with subchapters covering general provisions, resident individuals, nonresident individuals, estates trusts and beneficiaries, partners and partnerships, accounting periods and methods, withholding of tax, returns and payments of tax, miscellaneous provisions, enforcement, criminal offenses, and repealed miscellaneous provisions.\n\nWhat Delaware State Legislature actually says:\n\n“Title 30 State Taxes CHAPTER 11. Personal Income Tax Subchapter I. General Provisions Subchapter II. Resident Individuals Subchapter III. Nonresident Individuals Subchapter IV. Estates, Trusts and Beneficiaries Subchapter V. Partners and Partnerships Subchapter VI. Accounting Periods and Methods of Accounting Subchapter VII. Withholding of Tax Subchapter VIII. Returns and Payments of Tax Subchapter IX. Miscellaneous Subchapter X. Enforcement Subchapter XI. Criminal Offenses Subchapter XII. Miscellaneous [Repealed]”\n\nNote: Anchor record establishing Delaware Title 30 Chapter 11 as the citation base for all subsequent records in this batch.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware State Legislature",
      "evidence_quote": "Title 30 State Taxes CHAPTER 11. Personal Income Tax Subchapter I. General Provisions Subchapter II. Resident Individuals Subchapter III. Nonresident Individuals Subchapter IV. Estates, Trusts and Beneficiaries Subchapter V. Partners and Partnerships Subchapter VI. Accounting Periods and Methods of Accounting Subchapter VII. Withholding of Tax Subchapter VIII. Returns and Payments of Tax Subchapter IX. Miscellaneous Subchapter X. Enforcement Subchapter XI. Criminal Offenses Subchapter XII. Miscellaneous [Repealed]",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware Personal Income Tax Code",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_del_tax_existence",
      "category": "Business",
      "title": "[Unverified - being checked] Money.tax",
      "summary": "[Unverified - being checked] Delaware imposes an individual income tax on resident individuals, with taxable income defined as federal adjusted gross income with state modifications and deductions under Title 30 Chapter 11 of the Delaware Code.",
      "body": "Delaware imposes an individual income tax on resident individuals, with taxable income defined as federal adjusted gross income with state modifications and deductions under Title 30 Chapter 11 of the Delaware Code.\n\nWhat Delaware State Legislature actually says:\n\n“§ 1105. Taxable income. The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.”\n\nNote: Confirms Delaware does impose a personal income tax; §1105 defines taxable income starting from federal adjusted gross income.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware State Legislature",
      "evidence_quote": "§ 1105. Taxable income. The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware individual income tax",
      "topic": "money.tax",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_del_tax_rates",
      "category": "Business",
      "title": "[Unverified - being checked] Money.tax",
      "summary": "[Unverified - being checked] For taxable years beginning after December 31, 2013, Delaware imposes personal income tax at rates of 2.2% on taxable income over $2,000 up to $5,000; 3.9% over $5,000 up to $10,000; 4.8% over $10,000 up to $20,000; 5.2% over $20,000 up to $25,000; 5.55% over $25,000 up to $60,000; and 6.6% on taxable income exceeding $60,000.",
      "body": "For taxable years beginning after December 31, 2013, Delaware imposes personal income tax at rates of 2.2% on taxable income over $2,000 up to $5,000; 3.9% over $5,000 up to $10,000; 4.8% over $10,000 up to $20,000; 5.2% over $20,000 up to $25,000; 5.55% over $25,000 up to $60,000; and 6.6% on taxable income exceeding $60,000.\n\nWhat Delaware State Legislature actually says:\n\n“(a) (14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.”\n\nNote: The top marginal rate under the current schedule is 6.6% on taxable income exceeding $60,000.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware State Legislature",
      "evidence_quote": "(a) (14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware individual income tax rates",
      "topic": "money.tax",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_del_tax_estimated_800",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware estimated tax declaration threshold: money.payout",
      "summary": "[Unverified - being checked] Every Delaware resident and nonresident individual or trust must make a declaration of estimated tax for the taxable year if the estimated tax can reasonably be expected to exceed $800.",
      "body": "Every Delaware resident and nonresident individual or trust must make a declaration of estimated tax for the taxable year if the estimated tax can reasonably be expected to exceed $800.\n\nWhat Delaware State Legislature actually says:\n\n“§ 1169. Declarations of estimated tax. (a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800. For the purposes of this section, the term \"trust\" shall mean any trust the fair market value of whose assets at the end of the tax year next preceding the tax year for which estimated taxes are otherwise required by this section equal or exceed $1,000,000.”\n\nNote: The $800 threshold triggers the estimated tax declaration requirement under §1169(a). §1170(a) states payment dates follow federal estimated tax due dates.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware State Legislature",
      "evidence_quote": "§ 1169. Declarations of estimated tax. (a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800. For the purposes of this section, the term \"trust\" shall mean any trust the fair market value of whose assets at the end of the tax year next preceding the tax year for which estimated taxes are otherwise required by this section equal or exceed $1,000,000.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware estimated tax declaration threshold",
      "topic": "money.payout",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_del_tax_filing_deadline",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware income tax filing deadline: money.payout",
      "summary": "[Unverified - being checked] Delaware income tax returns shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year, and any tax due is payable on or before that same date.",
      "body": "Delaware income tax returns shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year, and any tax due is payable on or before that same date.\n\nWhat Delaware State Legislature actually says:\n\n“§ 1168. Time and place for filing returns and paying tax. The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return.”\n\nNote: For a calendar-year sole proprietor, this is April 30 following the close of the taxable year.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware State Legislature",
      "evidence_quote": "§ 1168. Time and place for filing returns and paying tax. The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware income tax filing deadline",
      "topic": "money.payout",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_del_tax_1099_info_return",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware 1099 information return requirement: money.fees",
      "summary": "[Unverified - being checked] Any person making payment of salary, fee, commission or other compensation to a Delaware resident individual or nonresident for work done within Delaware for which federal information return form 1099 MISC or successor form is required must also file information returns with the Delaware Division of Revenue on or before January 31 following the close of the taxpayer's taxable year.",
      "body": "Any person making payment of salary, fee, commission or other compensation to a Delaware resident individual or nonresident for work done within Delaware for which federal information return form 1099 MISC or successor form is required must also file information returns with the Delaware Division of Revenue on or before January 31 following the close of the taxpayer's taxable year.\n\nWhat Delaware State Legislature actually says:\n\n“§ 1154. Information returns and payment of tax withheld. (i) Information returns. — Any person: (1) Required to withhold, account for, and pay over taxes under this chapter for which federal information return form W-2 is required; (2) Making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required; (3) Otherwise withholding Delaware taxes from payment of any wage, pension, distribution or other remuneration; or (4) Making any payment of any other remuneration to any Delaware resident individual for which any other federal information return is required, shall also file with the Division of Revenue information returns with respect to each such individual to whom such federal forms are required to be issued. If a person is required to make and return such information reports to the Internal Revenue Service on magnetic media or in other machine-readable form under Internal Revenue Code § 6011, then the information returns required to be made under this section shall, unless excepted by the Director, also be made on magnetic media or in other machine-readable form. All returns required to be filed under this section shall be filed with the Division of Revenue on or before January 31 following the close of the taxpayer's taxable year.”\n\nNote: §1154(i) covers 1099 MISC/successor form and 'any other federal information return'; the filing deadline with the Division of Revenue is January 31. Withholding thresholds per §1154(a): quarterly filer if aggregate tax ≤ $4,500; monthly filer if >$4,500 but ≤ $25,000; eighth-monthly filer if >$25,000.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc07/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware State Legislature",
      "evidence_quote": "§ 1154. Information returns and payment of tax withheld. (i) Information returns. — Any person: (1) Required to withhold, account for, and pay over taxes under this chapter for which federal information return form W-2 is required; (2) Making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required; (3) Otherwise withholding Delaware taxes from payment of any wage, pension, distribution or other remuneration; or (4) Making any payment of any other remuneration to any Delaware resident individual for which any other federal information return is required, shall also file with the Division of Revenue information returns with respect to each such individual to whom such federal forms are required to be issued. If a person is required to make and return such information reports to the Internal Revenue Service on magnetic media or in other machine-readable form under Internal Revenue Code § 6011, then the information returns required to be made under this section shall, unless excepted by the Director, also be made on magnetic media or in other machine-readable form. All returns required to be filed under this section shall be filed with the Division of Revenue on or before January 31 following the close of the taxpayer's taxable year.",
      "volatility": "medium",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware 1099 information return requirement",
      "topic": "money.fees",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "rules.enforcement"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: statutory code index",
      "summary": "[Unverified - being checked] Delaware's statutes are published at delcode.delaware.gov under Title 30 State Taxes, Chapter 11 Personal Income Tax, whose index page heading reads TITLE 30, State Taxes, CHAPTER 11. Personal Income Tax.",
      "body": "Delaware's statutes are published at delcode.delaware.gov under Title 30 State Taxes, Chapter 11 Personal Income Tax, whose index page heading reads TITLE 30, State Taxes, CHAPTER 11. Personal Income Tax.\n\nWhat Delaware Legislature actually says:\n\n“TITLE 30\n\n#### State Taxes\n\n## Income, Inheritance and Estate Taxes\n\n### CHAPTER 11. Personal Income Tax”\n\nNote: Anchor record. The page heading 'TITLE 30 State Taxes' and the chapter list confirming Chapter 11 Personal Income Tax is the verbatim evidence.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "TITLE 30\n\n#### State Taxes\n\n## Income, Inheritance and Estate Taxes\n\n### CHAPTER 11. Personal Income Tax",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_income_exists",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: state income tax existence",
      "summary": "[Unverified - being checked] Delaware imposes a personal income tax on residents and on nonresidents with income from sources within the state.",
      "body": "Delaware imposes a personal income tax on residents and on nonresidents with income from sources within the state.\n\nWhat Delaware Legislature actually says:\n\n“§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions.\n\n(a) (1) For taxable years beginning before January 1, 1985, the amount of tax shall be determined as follows:”\n\nNote: Section 1102(a) imposes tax, and Section 1101 defines terms by reference to federal income tax law.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions.\n\n(a) (1) For taxable years beginning before January 1, 1985, the amount of tax shall be determined as follows:",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "state income tax existence",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_income_rate",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: income tax bracket schedule",
      "summary": "[Unverified - being checked] For taxable years beginning after December 31, 2013, Delaware's personal income tax rates range from 2.2% on income over $2,000 up to 6.6% on income over $60,000.",
      "body": "For taxable years beginning after December 31, 2013, Delaware's personal income tax rates range from 2.2% on income over $2,000 up to 6.6% on income over $60,000.\n\nWhat Delaware Legislature actually says:\n\n“(14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows:\n\n2.2% of taxable income in excess of $2,000 but not in excess of $5,000;\n3.9% of taxable income in excess of $5,000 but not in excess of $10,000;\n4.8% of taxable income in excess of $10,000 but not in excess of $20,000;\n5.2% of taxable income in excess of $20,000 but not in excess of $25,000;\n5.55% of taxable income in excess of $25,000 but not in excess of $60,000;\n6.6% of taxable income in excess of $60,000.”\n\nNote: The top marginal rate is 6.6% on income over $60,000 per 30 Del. C. § 1102(a)(14).",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "(14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows:\n\n2.2% of taxable income in excess of $2,000 but not in excess of $5,000;\n3.9% of taxable income in excess of $5,000 but not in excess of $10,000;\n4.8% of taxable income in excess of $10,000 but not in excess of $20,000;\n5.2% of taxable income in excess of $20,000 but not in excess of $25,000;\n5.55% of taxable income in excess of $25,000 but not in excess of $60,000;\n6.6% of taxable income in excess of $60,000.",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "income tax bracket schedule",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_estimated_threshold",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: estimated payment obligation",
      "summary": "[Unverified - being checked] Every Delaware resident or nonresident individual or trust must make a declaration of estimated tax if the estimated tax can reasonably be expected to exceed $800.",
      "body": "Every Delaware resident or nonresident individual or trust must make a declaration of estimated tax if the estimated tax can reasonably be expected to exceed $800.\n\nWhat Delaware Legislature actually says:\n\n“§ 1169. Declarations of estimated tax.\n\n(a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800.”\n\nNote: The $800 threshold is state-specific (Delaware code § 1169(a)).",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "§ 1169. Declarations of estimated tax.\n\n(a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800.",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "estimated payment obligation",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_estimated_dates",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: estimated payment due dates",
      "summary": "[Unverified - being checked] Delaware estimated income tax payments follow the federal due dates for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates.",
      "body": "Delaware estimated income tax payments follow the federal due dates for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates.\n\nWhat Delaware Legislature actually says:\n\n“(a) The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.”\n\nNote: Delaware follows federal estimated tax due dates per 30 Del. C. § 1170(a); federal dates named for reference only.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "(a) The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "estimated payment due dates",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_return_deadline",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: individual income tax filing deadline",
      "summary": "[Unverified - being checked] Delaware income tax returns must be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year.",
      "body": "Delaware income tax returns must be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year.\n\nWhat Delaware Legislature actually says:\n\n“§ 1168. Time and place for filing returns and paying tax.\n\nThe income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year.”\n\nNote: For calendar-year filers this is April 30 (4th month after February year-end).",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "§ 1168. Time and place for filing returns and paying tax.\n\nThe income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year.",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "individual income tax filing deadline",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_withholding_employers",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: employer withholding obligation",
      "summary": "[Unverified - being checked] Every employer maintaining an office or transacting business in Delaware and paying wages or other remuneration taxable under the personal income tax chapter must withhold tax from such payments.",
      "body": "Every employer maintaining an office or transacting business in Delaware and paying wages or other remuneration taxable under the personal income tax chapter must withhold tax from such payments.\n\nWhat Delaware Legislature actually says:\n\n“§ 1151. Employer to withhold tax from wages or other remuneration.\n\n(a) General. — Every employer maintaining an office, or transacting business, within this State and making payment of any wages or other remuneration taxable under this chapter to a resident or nonresident individual whose wages or other remuneration are subject to withholding under the Internal Revenue Code shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, insofar as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the employee under this chapter.”\n\nNote: Withholding follows federal withholding triggers per 30 Del. C. § 1151; federal Internal Revenue Code cited as the trigger reference only.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc07/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "§ 1151. Employer to withhold tax from wages or other remuneration.\n\n(a) General. — Every employer maintaining an office, or transacting business, within this State and making payment of any wages or other remuneration taxable under this chapter to a resident or nonresident individual whose wages or other remuneration are subject to withholding under the Internal Revenue Code shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, insofar as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due from the employee under this chapter.",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "employer withholding obligation",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_de_tax_info_returns",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: 1099 information return requirements",
      "summary": "[Unverified - being checked] Delaware requires information returns matching federal Form 1099-MISC or successor form for payments of salary, fee, commission or other compensation to Delaware residents or for work performed within Delaware, per § 1154 of Title 30.",
      "body": "Delaware requires information returns matching federal Form 1099-MISC or successor form for payments of salary, fee, commission or other compensation to Delaware residents or for work performed within Delaware, per § 1154 of Title 30.\n\nWhat Delaware Legislature actually says:\n\n“(2) Making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required;”\n\nNote: Delaware ties its information return requirement to the federal 1099-MISC/successor form requirement per 30 Del. C. § 1154(i)(2). No separate state 1099-K withholding rule for platform payouts was found.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Delaware Legislature",
      "evidence_quote": "(2) Making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required;",
      "volatility": "",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "1099 information return requirements",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_title30_ch11_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: statutory code index",
      "summary": "[Unverified - being checked] Delaware's income tax statutes are codified in Title 30, Chapter 11, PERSONAL INCOME TAX, on the official Delaware Code site delcode.delaware.gov.",
      "body": "Delaware's income tax statutes are codified in Title 30, Chapter 11, PERSONAL INCOME TAX, on the official Delaware Code site delcode.delaware.gov.\n\nWhat Delaware General Assembly (Legislative Services) actually says:\n\n“CHAPTER 11. PERSONAL INCOME TAX”\n\nNote: Anchor record. Subchapters of Chapter 11 include General Provisions, Resident Individuals, Nonresident Individuals, Estates Trusts and Beneficiaries, Partners and Partnerships, Accounting Periods and Methods of Accounting, Withholding of Tax, Returns and Payments of Tax, Miscellaneous, Enforcement, and Criminal Offenses.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly (Legislative Services)",
      "evidence_quote": "CHAPTER 11. PERSONAL INCOME TAX",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "statutory code index",
      "applies_to_country": "us-de",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_pit_rate_top_bracket",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] Delaware imposes a personal income tax with a graduated bracket schedule; the top marginal rate for taxable years beginning after December 31, 2013 is 6.6% of taxable income in excess of $60,000.",
      "body": "Delaware imposes a personal income tax with a graduated bracket schedule; the top marginal rate for taxable years beginning after December 31, 2013 is 6.6% of taxable income in excess of $60,000.\n\nWhat Delaware General Assembly actually says:\n\n“(14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.”\n\nNote: The bracket schedule in subsection (a)(14) of §1102 is the operative text as of the version effective October 1, 2026.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly",
      "evidence_quote": "(14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "applies_to_scope": "Federal adjusted gross income is the starting point; Delaware taxable income is modified federal income.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_pit_exists",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] Delaware imposes a personal income tax on resident and nonresident individuals as provided in Title 30, Chapter 11 of the Delaware Code.",
      "body": "Delaware imposes a personal income tax on resident and nonresident individuals as provided in Title 30, Chapter 11 of the Delaware Code.\n\nWhat Delaware General Assembly actually says:\n\n“Subchapter II. Resident Individuals”\n\nNote: Subchapter III covers Nonresident Individuals, confirming the tax applies to both resident and nonresident individuals.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc02/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly",
      "evidence_quote": "Subchapter II. Resident Individuals",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_pit_filing_deadline",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] Delaware personal income tax returns must be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year, with tax due at the same time without assessment or notice.",
      "body": "Delaware personal income tax returns must be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year, with tax due at the same time without assessment or notice.\n\nWhat Delaware General Assembly actually says:\n\n“The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return.”\n\nNote: §1168. For calendar-year taxpayers this falls on April 30.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly",
      "evidence_quote": "The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "applies_to_scope": "April 30 for calendar-year filers.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_estimated_tax_threshold",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] Every Delaware resident and nonresident individual or trust must make a declaration of estimated tax for the taxable year if the estimated tax can reasonably be expected to exceed $800.",
      "body": "Every Delaware resident and nonresident individual or trust must make a declaration of estimated tax for the taxable year if the estimated tax can reasonably be expected to exceed $800.\n\nWhat Delaware General Assembly actually says:\n\n“Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800.”\n\nNote: §1169(a). The $800 threshold is Delaware-specific; the IRS federal threshold is not recorded here.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly",
      "evidence_quote": "Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_estimated_tax_dates",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] Delaware estimated tax declarations and payments are due on the same dates prescribed by the laws of the United States for filing federal estimated income tax, unless the State Tax Commissioner establishes other dates.",
      "body": "Delaware estimated tax declarations and payments are due on the same dates prescribed by the laws of the United States for filing federal estimated income tax, unless the State Tax Commissioner establishes other dates.\n\nWhat Delaware General Assembly actually says:\n\n“The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.”\n\nNote: §1170(a). References to federal dates are in the statute by reference; the Delaware statute itself sets the rule.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly",
      "evidence_quote": "The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "applies_to_scope": "Federal dates are named in notes only, not recorded as Delaware facts.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_pit_filing_threshold",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] A Delaware resident individual must file a personal income tax return if required to file a federal return, or if single with modified adjusted gross income over $9,378, or if married filing jointly with combined modified adjusted gross income over $15,449.",
      "body": "A Delaware resident individual must file a personal income tax return if required to file a federal return, or if single with modified adjusted gross income over $9,378, or if married filing jointly with combined modified adjusted gross income over $15,449.\n\nWhat Delaware General Assembly actually says:\n\n“(1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449.”\n\nNote: §1161(1). Only Delaware's own thresholds recorded; federal return requirement is named in §1161 but is not a Delaware threshold.",
      "source_type": "official",
      "source_link": "https://delcode.delaware.gov/title30/c011/sc08/index.html",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware General Assembly",
      "evidence_quote": "(1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449.",
      "volatility": "low",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "applies_to_scope": "Modified adjusted gross income per §1106 of Title 30.",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r521_delaware_creator_tax_treatment_delaware_1099_filing_requirement",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware: money.tax",
      "summary": "[Unverified - being checked] Delaware requires information returns including 1099 forms to be filed electronically via the DE Taxpayer Portal using XML format only, and all 1099 submissions are due by January 31.",
      "body": "Delaware requires information returns including 1099 forms to be filed electronically via the DE Taxpayer Portal using XML format only, and all 1099 submissions are due by January 31.\n\nWhat Delaware Division of Revenue actually says:\n\n“Effective January 1, 2027 the Division of Revenue is disabling the TXT file upload option in the Tax Portal for 1099 filings. Only the 1099 XML file format will be accepted via the DE Taxpayer Portal. Please make any necessary changes to your internal processes to accommodate this change. Division of Revenue will follow the same schema formats as the IRS, available on the IRS IRIS website. To view additional specifications and examples, you will need to create a login and user for the IRS IRIS System directly with the IRS here. As a reminder, 1099 submissions are now due by January 31.”\n\nNote: January 1, 2027 change to XML-only is future-dated; the January 31 deadline is current as stated on the Division homepage.",
      "source_type": "official",
      "source_link": "https://revenue.delaware.gov/",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Revenue",
      "evidence_quote": "Effective January 1, 2027 the Division of Revenue is disabling the TXT file upload option in the Tax Portal for 1099 filings. Only the 1099 XML file format will be accepted via the DE Taxpayer Portal. Please make any necessary changes to your internal processes to accommodate this change. Division of Revenue will follow the same schema formats as the IRS, available on the IRS IRIS website. To view additional specifications and examples, you will need to create a login and user for the IRS IRIS System directly with the IRS here. As a reminder, 1099 submissions are now due by January 31.",
      "volatility": "high",
      "from_batch": "521-delaware-creator-tax-treatment",
      "subject": "Delaware",
      "topic": "money.tax",
      "applies_to_country": "us-de",
      "applies_to_scope": "TXT file upload option is being disabled; Division follows IRS IRIS schema formats.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}