An accurate and efficient formulation is presented for the electromagnetic analysis of dielectric waveguide gratings under plane-wave conical incidence. An arbitrary number of dielectric bars can be placed inside each one-dimension periodic cell, including the effect of dielectric losses. The reflectance of a dielectric waveguide grating under conical incidence is compared with theoretical results presented by other authors, finding a very good agreement. A single-layer reflection filter has been designed centered at λ0=1.5 μm whose spectral and angular responses are shown. For this structure, the effect of the asymmetry of the distribution of the refraction index in the reflectance has been analyzed, observing a splitting of the reflection peak around the design wavelength. Finally it is discussed the equivalence between a volume grating and a shallow surface-relief grating, providing two examples of designing prescriptions.