As an extension of existing results on input reconstruction, we define l-delay state and input reconstruction, and we characterize this property through necessary and sufficient conditions. This property is shown to be a stronger notion of left invertibility, in which the initial state is assumed to be known. We demonstrate l-delay state and input reconstruction on several numerical examples, which show how the input reconstruction error depends on the locations of the zeros. Specifically, minimum-phase zeros give rise to decaying input reconstruction error, nonminimum-phase zeros give rise to growing reconstruction error, and zeros on the unit circle give rise to persistent reconstruction error.