Delaware registration and tax info

How it works

Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.

Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.

Here’s a snapshot of the process:

1. We’ll collect some basic business information from you.
2. Gusto and CorpNet will check the information for accuracy.
3. Your registration application(s) are usually submitted within 3-5 business days.
4. Check the mail for registration info—the state will typically send your tax account numbers and rates to you directly.

CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.

Get started with state tax registration

1. Sign in to Gusto as an admin.
2. Click the Taxes & compliance section and select Tax setup.
3. Under “[State name] Tax Setup”, click Have us register for you.
   • The state you want to register in will only appear in this location once a work address has been added in a new state and an employee has been assigned a work address in that state.
4. Review the price, process, and estimated timeline to completion.
   • We will not charge you the registration service fee until you send us your order.
5. Click Continue.
6. Answer a couple eligibility questions.
   • Note: Gusto can only register for you if you don't yet have a state account already.
7. Click Save & continue.
8. Enter some company information.
   • We’ll pre-populate the information we already have.
9. Click Save & continue.
10. Tell us about your responsible party–this is the person who is to be held accountable for the company’s good standing and a point of contact within the organization for tax purposes.
    • If you're a nonprofit and run into any issues, check out our FAQ section below for more information.
11. Click Save & continue.
12. Enter some state-specific operational information.
13. Click Save and continue.
14. Review all information thoroughly–if any information is incorrect it may delay the process.
    • Heads up: state and local agencies may charge additional fees and increase the estimated turnaround time shown. CorpNet will let you know if that happens.
15. Check the box to acknowledge all info is accurate and you agree to the Terms of Service.
16. Click Send registration order.

After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.

Check the status of your order

When your order is complete you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:

• Reviewing registration details
• Any other state-specific instructions

Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order. 

You can also check the status in your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.

Cancel your order

If an order is already completed, you'll need to contact CorpNet at [email protected] or 1(888) 449-2638 to cancel. They’re open Monday-Friday from 7am-5pm PT.

If your order is still in progress, you can cancel from your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.
4. On the right-side of the page, under "Changed your mind?", click Cancel your order.
5. Let us know why you're canceling.
6. Click Cancel your order.

FAQs

Q: Can I run payroll for my employees before my registration is complete?

A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll. 

If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.

Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet?

A: No–you must have a FEIN entered in Gusto to order a state tax registration.

Q: Where can I see all my tax information?

A: You can see all tax details in the following locations: 

• Gusto–head to the Taxes & compliance and select Tax setup, and scroll to the applicable state tax setup.
• CorpNet–create a CorpNet account and login at any time to review information.
• State online account–once you’ve gained access to your agency accounts, your tax details will also be available there.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: My company is a nonprofit and I'm unable to enter 0% in the responsible party section, what do I do?

A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.

Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.

Delaware tax agencies

• Delaware Division of Revenue - income tax withholding
• Delaware Department of Labor - unemployment tax
• Wilmington Account Number (where applicable) - local taxes

Register a company for income and unemployment tax

After registering, you'll receive your withholding account number and UC Employer account number and unemployment tax rate

1. Register with the Delaware Division of Revenue.
   • Most companies can register online, except construction companies —see the Special registration requirements below.
2. Scroll down the page to the “Registration” icon and click Get Started.
   • For more information about the registration process, see Opening a Business in Delaware.
   • If you have any questions about the application, call the agency at (302) 577-8779.

If you don't receive an account number or don't know your agency-assigned unemployment tax rate, call the agency at (302) 761-8484. Click here to view state-by-state new employer rates and wage bases (not company-specific). 

Special registration requirements for construction companies

1. Construction companies must register by paper and supply proof of Workmen’s Compensation insurance—the PDF form can be located here.
2. Complete Part A, and Part B—required for all companies who must pay income tax withholding on behalf of your employees.
3. Complete Page 9.
4. Supply the additional information listed on Page 10.
5. Send the completed Form CRA (Combined Registration Application for State of Delaware Business License and/or Withholding Agent) by:
   • Fax - (302) 577-8203 or;
   • Mail - Delaware Division of Revenue, c/o Withholding Tax Unit 820 N. French St., Wilmington, DE 19801

Enter the tax account information in Gusto

Once a valid Delaware work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the “Delaware Tax Setup” headline and select Manage taxes.
3. Enter your withholding account number, unemployment account number and agency-assigned unemployment rate.
   • If you need to update a rate already entered, follow the steps in this article.
   • If you need to update your account number: contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

Local tax

City of Wilmington tax

Businesses operating in Wilmington, or who have an employee who lives or works in Wilmington, need to have a Wilmington Account Number in order to file the City's Earned Income Tax and Head Tax. 

New employers in the City of Wilmington must register with the city by completing this form and mailing it to the address on the form. You should receive your number in 5-10 business day when registering by mail, or on the same day if registering in person.

If you already have your Wilmington Account Number, you can call the agency at (302) 576-2415 to obtain it.

If your business has an older 6-digit number, add two zeros at the beginning when entering the number in your Gusto account.

Withholding tax—income tax

If you've run payroll in Delaware in the past, you can find your withholding account number by:

• Reviewing notices received from the Delaware Division of Revenue, such as the Withholding Tax Return (Form W1), or;
• Calling the agency at (302) 577-8779.

Unemployment tax

Businesses that have run payroll in Delaware in the past can find their unemployment account number by:

• Reviewing notices received from the Department of Labor, such as the Quarterly Tax Report or Notice of Assessment Rate, or;
• Call the agency at (302) 761-8482

Unemployment tax rate (earned rate)

The DE Unemployment Insurance (UI) Earned Rate appears on the Form UC-12 that you receive from the Delaware Dept. of Labor. 

If you don't know your rate, call the agency at (302) 761-8484. 

Click here to view state-by-state UI rates and wage bases (not company-specific).

Enter the tax account information in Gusto

Once a valid Delaware work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the “Delaware Tax Setup” headline and select Manage taxes.
3. Enter your withholding account number, unemployment account number and agency-assigned unemployment rate. 
   • If you need to update a rate already entered, follow the steps in this article.
   • If you need to update your account number: contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

Local tax

City of Wilmington tax

Businesses operating in Wilmington, or who have an employee who lives or works in Wilmington, need to have a Wilmington Account Number in order to file the City's Earned Income Tax and Head Tax. 

New employers in the City of Wilmington must register with the city by completing this form and mailing it to the address on the form. You should receive your number in 5-10 business day when registering by mail, or on the same day if registering in person.

If you already have your Wilmington Account Number, you can call the agency at (302) 576-2415 to obtain it.

If your business has an older 6-digit number, add two zeros at the beginning when entering the number in your Gusto account.

• Delaware Withholding Income Tax Return (DE W1) for monthly filers*
• Delaware Withholding Income Tax Return (DE W1A) for eighth monthly filers*
• Delaware Withholding Income Tax Return (DE W1Q) for quarterly filers*
• Delaware Annual W/H Reconciliation (DE W3/W3A)
• Wage and Tax Statement (State W2)
• DE New Hire Report
• Employer's Contribution and Wage Report (DE UC-8)
• Various local returns

• Delaware Division of Revenue (302) 577-8779
• Delaware Department of Labor, Division of Unemployment Insurance (302) 761-8482

• Agent name: Tomer London

• Firm Name: ZenPayroll Inc (dba: Gusto)

• FEIN: 453942850

• Email: [email protected]

• Address: 525 20th Street San Francisco, CA 94107 

• Phone: (415) 935-0230

Reminder: If state-specific codes/IDs are requested and you cannot match them to the information above, check the Register a company with the state on your own dropdown of the article.