DE HB30

Removes the March 1 filing deadline for information returns filed on magnetic media and instead requires all information returns to be filed by the same deadline as the Internal Revenue Service.

Applies to employers and persons required to file federal W-2 forms, 1099 MISC forms, or other information returns related to wage and tax withholding.

Aligns Delaware's filing requirements with federal deadlines to help combat identity theft and taxpayer fraud by allowing the state to verify W-2 data more quickly.

Becomes effective for information returns required to be filed after December 31, 2017.

Creates no additional administrative burden for employers already complying with federal filing deadlines.