8th-Monthly Annual Reconciliation Form W-3
The W-3A/W2 Annual Reconciliation/Transmittal Form must be filed on or before the last day of February and must be accompanied by a duplicate
of each statement of Income Tax Withheld (Federal Form W-2) issued to employees during the year. Be sure to check the box on the W-3A/W2 form if
filing on magnetic media. All employers who are required to file W-2's and 1099's electronically for federal purposes are now required to file those
returns electronically for Delaware. Failure to comply will result in penalties equal to one-half the amounts specified in the Internal Revenue Code for the
same requirement. Include only those employees who have Delaware wages on those tape(s). (For more information regarding filing on magnetic
media, please refer to Technical Information Memorandums 99-5 and 2000-1 and 2001-5.) You must also include a copy of all 1099's on which
Delaware withholding tax is indicated.
Using the Worksheet Below:
Enter the amount of tax withheld and tax paid for each month of the year from your payroll records.
On the the return:
Line 1 - Enter the total amount of the Delaware wages.
Line 2 - Enter the total number of W-2s and/or 1099s. Add the amount of Delaware Income Tax Withheld (per W-2s and 1099s), compare that
amount to the amount withheld from the back of this return. These amounts must equal, if they do not, determine where the error
occurred and make any necessary correction(s) before filing this reconciliation.
Line 3 - Enter the total corrected Delaware Income Tax withheld.
Line 4 - Enter the amount of Tax Paid from the back of the return. Subtract Line 4 from Line 3.
If Line 4 is greater than Line 3, then an Overpayment exists and you should check the Overpayment box. Be sure to attach an explanation
of how the overpayment occurred. DO NOT take a credit for any overpayment on your next return. An overpayment existing at the end of
the calendar year cannot be carried over to the next calendar year.
If Line 3 is less than Line 4, an Underpayment exists and you must check the Balance Due box and remit the total amount due with this return.
Section 537 of Title 30 of the Delaware Code provides that no credit or refund will be made to any employer if the employer was required and
deducted Delaware withholding taxes from its employees. In such case, the employee must file a Delaware personal income tax return to claim the
overwithheld income taxes.
DELAWARE DIVISION OF REVENUE
ANNUAL RECONCILIATION OF DELAWARE INCOME TAX WITHHELD - FORM W3/W29801
TAX PERIOD ENDING
DUE ON OR BE FORE
1. Amount of Delaware Wages
Mail This Form With
CHANGES MUST BE MADE ON
Remittance Payable To:
THE REQUEST FOR CHANGE
2. Number of Withholding Statements
FORM. CHECK THE BOX IF YOU
STATE OF DELAWARE
ARE FILING A CHANGE FORM.
(Form W-2 and/or 1099 attached.)
DIVISION OF REVENUE
3. Total Delaware Income Tax WITHHELD From Wages
If you have questions,
P.O. BOX 8754
(as shown on attached forms)
call (302) 577-8779.
WILMINGTON, DE 19899-8754
4. Total Delaware Income Tax PAID during the year
from back of this form.
CHECK THE BOX IF W-2(S) AND/OR 1099s
ARE BEING SUBMITTED ON MAGNETIC MEDIA.
5. Difference between Line 3 and Line 4
Business Name and Address
I declare under penalties of perjury that this is a true, correct and complete return.
If desired, provide an E-mail address where we may contact you regarding this return.
TOTAL TAX PAID FOR THIS YEAR
TOTAL TAX WITHHELD
(Enter amount on Line 4)
(Should agree with Line 3)