Revenue Announces Joint Public Call with Unemployment and the IRS

Together with the IRS and Delaware’s Department of Labor Unemployment Insurance Division, the Division of Revenue has announced a COVID–19 Relief Discussion this coming Friday, May 22, 2020, at 11:30 a.m. Eastern Standard Time (EST). This free 60-minute conference will be open to the public.

Delaware’s Director of Revenue Jennifer Hudson, and Director of Unemployment Insurance Division, Darryl Scott will join IRS Senior Stakeholder Liaison Yvette Brooks-Williams to discuss topics such as postponed Federal and Delaware State filing and payment deadlines, relief for citizens provided by the 2020 Coronavirus Aid, Relief and Economic Security Act, Economic Impact Payments (stimulus checks), and electronic filing options that will help you avoid refund payment delays. The Department of Labor will also address issues around filing for unemployment benefits.

Live questions will not be possible, so please submit your questions via email to the addresses listed below. Remember, please DO NOT include any personally identifiable information such as full names, SSN or bank account information. Please include the subject line DE COVID-19 Call on all communications.

CE Credits will not be offered for this Teleconference. Details:

Date: Friday, May 22, 2020
Time: 11:30 a.m. EST
Call-in number: 312-777-1455 or 888-331-8226
Access Code: 3078345


State Continues to Process Taxes And Fees

 

Income Tax Deadlines Extended
State Tax Due Dates Remain Unchanged

Last week, the Delaware Division of Revenue (DOR) announced that the deadlines for taxpayers to file certain personal and corporate income tax returns and payments had been extended to July 15, 2020 due to “rolling conformity” with federal income tax rules adopted by the IRS in response to the COVID-19 emergency.

The new deadline of July 15, 2020 applies to corporate income tax tentative returns due April 15 as well as final personal income tax returns, estimated personal income tax payments, and fiduciary income tax returns each due April 30.

All State of Delaware agencies continue to process State tax filings, accept tax payments, and issue refunds, where applicable. The State is not extending the deadlines for filing returns and payments for other State taxes and fees, including but not limited to the following categories:

  • Personal Income Tax Withholding
  • Personal Income Tax Estimated Payment due 6/15/2020
  • Corporate Income Tax Tentative Payment due 6/15/2020
  • Unemployment Insurance Tax (Non-profits and other reimbursable organizations will receive a 90-day deferment on UI payments)
  • Corporate Franchise Tax
  • LLC, LP, and GP Annual Tax
  • Gross Receipts Tax and Business License Renewals
  • Realty Transfer Tax
  • Tobacco and Cigarette Tax
  • Bank Franchise Tax and Fees
  • Insurance Taxes and Fees
  • Public Utility Tax
  • Alcoholic Beverage Tax
  • Public Accommodations Tax
  • Motor Fuel Tax

State staff are available to respond to taxpayer questions throughout the COVID-19 emergency. Taxpayers are urged to visit the websites of applicable agencies for additional COVID-19 information or call or email the following offices:

Division of Revenue
Leslie A. Poland, Community Relations Coordinator
leslie.poland@delaware.gov
Picture of the Delaware Division of Revenue logo
Division of Unemployment Insurance
DOL_UI_Employer_Tax_Questions@delaware.gov
Kenneth Briscoe, Communications Coordinator & Public Information Officer
kenneth.briscoe@delaware.gov
Division of Corporations
Doug Denison, Director of Community Relations
douglas.denison@delaware.gov
Delaware Bank Commissioner
Dawn Hollinger, Public Information Officer
dawn.hollinger@delaware.gov
Picture of the Great Seal of the State of Delaware
Delaware Department of Transportation (302-744-2724)
Charles McLeod, Director of Community Relations
charles.mcleod@delaware.gov

 


Delaware Extends Personal Income Tax Return Filing Deadline to July 15, 2020

State Continues Processing Returns – Taxpayers Urged to File

The Delaware Division of Revenue (DOR) today announced the deadline for taxpayers to file their 2019 Delaware personal income tax returns has been extended to July 15, 2020. DOR and the Internal Revenue Service remain open, and taxpayers are encouraged to continue to file their state and federal returns electronically or by mail.

“Although the filing deadline has been extended, individuals are still urged to file as soon as possible,” said Director of Revenue Jennifer Hudson. “Filing electronically with direct deposit remains the fastest way to get your refund. Although we are operating with modified staffing arrangements to ensure the health and safety of our staff and customers, the Division of Revenue continues to operate in support of the State and its taxpayers. We are continuing to process tax returns and issue refunds.”

DOR’s public service windows are currently closed, but staff are available to respond to taxpayer questions by e-mail. Inquiries may be sent to any of the email addresses listed on our website. DOR staff will respond by e-mail or phone.

The filing deadline has been extended at a time when Governor John Carney has ordered all non-essential businesses to close in order to help prevent the spread of COVID-19. Under Delaware law, the filing deadline for corporate income taxes is tied to the federal income tax due date which was recently extended to July 15, 2020. The Director of DOR has additional authority to grant reasonable extensions for other tax filings deemed to be appropriate. Under a Technical Information Memorandum 2020-01, DOR has also extended income tax filing deadlines for corporate final, corporate tentative, estimated personal income taxes, and fiduciary income taxes due in April to July 15, 2020. All other returns remain due without extension.

While DOR staff continue to process returns, some taxpayers with complex returns, filing errors, or paper submissions may experience delays. Taxpayers with questions about the status of their refund may use our online tool or e-mail DOR_PublicService@delaware.gov.

Individuals who are unable to meet the July 15 filing deadline may file an extension request online on or before July 15 at, by email to DOR_PublicService@delaware.gov, or through their tax preparer.

Taxpayers who have an outstanding balance and need assistance should contact DOR_Collections@delaware.gov. For additional information and updates about DOR’s response to the COVID-19 crisis, please visit our website.


Delaware’s Tax Season Officially Starts January 27

Division of Revenue Director Jennifer R. Hudson has announced that Delaware will begin processing 2019 individual income tax returns on Monday, January 27, 2020. To expedite this process, citizens are encouraged to file their 2019 State of Delaware Personal Income Taxes online at de.gov/filetax or through their tax software provider.

The 2019 tax year filing deadline is Thursday, April 30, 2020. On average, refunds from electronically filed returns are issued within 2 weeks, while refunds from paper-filed returns average seven weeks or more. Last year, the average time to issue a refund for all tax filing methods combined was approximately 25 days.

If you still owe taxes from prior years, you may find yourself listed on Delaware’s Delinquent Taxpayers web page. To address outstanding balances, please contact the Division of Revenue’s Account Management Department at (302) 577-8785 and ask to speak to your account assignee. By legislative order, larger balances are targeted first for publication. Each quarter, the next 100 business taxpayers and 100 personal taxpayers who have balances over $1,000 are posted to this site.

Taxpayers should be aware that Delaware does not maintain reciprocity agreements with other states. As a result, anyone who is not a Delaware resident, but who has worked in Delaware, must file a Delaware tax return. Delaware Residents who work out-of-state are required to file returns with Delaware in addition to a return in the state where they worked. By law, Delaware employees should receive their W-2 employment forms by January 31, 2020 for any job worked during the 2019 calendar year. Those who haven’t received a W-2 by January 31st should contact their employer.

For filing information and more, please visit revenue.delaware.gov.


New HSCA Rate Goes into Effect This January

Businesses subject to the Hazardous Substance Cleanup Act (HSCA) should be aware that a new tax rate of 1.0429% will be going into effect on January 1, 2020. This will apply to the taxable gross receipts from the sale of petroleum or petroleum products. The Division of Revenue will be updating the rate in their online system before the effective date of January 1, 2020. The tax rate is currently 1.5244%, through December 31, 2019.

Legislation was passed in 2018 calling for future rate increases to be based on a lookback period. These adjustable rates cannot be lower than 0.675% or greater than 1.675%, and are calculated by multiplying 0.9% (the original rate) by a fraction – the numerator of which is $15,000,000 and the denominator of which is the total collections in the fund during the lookback period (July 1 to June 30 of the prior year). The HSCA was passed by the Delaware General Assembly in July of 1990 to ensure funding for the cleanup of facilities with a release or imminent threat of release of hazardous substances. The Department of Natural Resources and Environmental Control has identified over 700 sites in Delaware as potential hazardous substance release sites.

If you have questions about the new adjustable tax rate, please contact the Delaware Division of Revenue at (302) 577-8205.