Delaware 2025 State Instructions
Delaware residents and nonresidents filing individual income tax returns for the 2025 tax year must follow specific guidelines provided by the Delaware Division of Revenue. The state offers detailed instructions and forms to assist taxpayers in accurately completing their returns.
Main Forms for Delaware Individual Tax Returns
- Form PIT-RES – Individual Income Tax Return for Residents. This form is used by Delaware residents to report income and claim deductions and credits. Instructions and the form are available for download.
- Form PIT-NON – Part-Year Resident and Nonresident Income Tax Return. This form is for individuals who are not full-year residents of Delaware or who are nonresidents with Delaware-sourced income.
- Form PIT-CRS – Delaware Income Tax Credit Schedule. Used to claim credits such as Land and Historic Resource Conservation Credits, Research and Development Credits, Historic Preservation Credits, and Economic Development Credits.
- Form REW-EST – Declaration of Estimated Income Tax. For individuals who need to pay estimated taxes during the year.
Required Attachments
Taxpayers must attach the following documents to their Delaware return:
- DE Schedule I, II, III, IV, and V (PIT-RSS or PIT-NNS), if completed.
- W-2 forms and all 1099-R forms to claim credit for Delaware tax withheld.
- A copy of Page 1 and Page 2 of your federal Form 1040 and supporting schedules (e.g., Schedules 1, 2, 3, 4).
- A copy of all federal schedules required with your federal return (e.g., Schedule C, D, E, F).
How to File Using Online Software
OLT (Online Taxes) software provides step-by-step guidance for filing Delaware state taxes:
- From the left menu (or tap three dots on mobile), click on "State."
- Select "Start or Revisit Delaware state."
- For credits, navigate to the "Credits" section and select "Delaware Income Tax Credit Information - Form PIT-CRS."
- Check the appropriate credit boxes (e.g., Land and Historic Resource Conservation Credits, Research and Development Credits, etc.) and click "Save & Continue Return."
- Follow on-screen prompts to complete your return.
Filing Deadline and Submission
After completing your return, sign, date, enter your phone number, and mail Form PIT-RES or PIT-NON along with all required attachments to the Delaware Division of Revenue. If prepared by a paid preparer, they must also sign the return.
Additional Resources
For assistance with forms or estimated tax payments, contact the Division of Revenue at (302) 577-8200.
Source:
Form PIT-RES Instructions
Form PIT-NON Instructions
Form PIT-CRS
Form REW-EST Instructions
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.