Delaware's 2025 individual income tax return instructions are provided by the Delaware Division of Revenue for resident and part-year resident/nonresident taxpayers. The primary forms are Form PIT-RES (Resident Individual Income Tax Return) and Form PIT-NON (Part-Year Resident/Nonresident Individual Income Tax Return). These forms and their instructions are available through the official Delaware Division of Revenue website.
Resident Taxpayers (Form PIT)
Residents must file Form PIT-RES, which includes instructions for calculating tax liability, deductions, and credits. The 2025 resident instructions encourage electronic filing and direct deposit for faster refund processing. The official instructions are provided in the PIT-RES Instructions (2025).
Part-Year Residents and Nonresidents (Form PIT NR)
Taxpayers who were part-year residents or nonresidents must file Form PIT-NON. Part-year residents must report the dates they resided in Delaware during the tax year. Estimated tax payments may be required if the taxpayer expects to owe more than $800 in Delaware income tax after withholding and allowable credits. Estimated tax forms, including Form PIT-EST, are available from the Delaware Division of Revenue.
Estimated Tax Payments for 2026
To determine if estimated taxes are required for 2026, taxpayers must complete the following steps:
- Enter estimated total tax liability for 2026 (using tax table or rate schedule).
- Enter estimated Delaware withholding and credits for 2026.
- Calculate the balance due (Line 1 minus Line 2).
You do NOT need to file estimated taxes if:
- The balance due (Line 3) is less than $800, or
- Estimated withholding and credits (Line 2) are at least 90% of Line 1, or
- Line 2 equals or exceeds 100% of your total tax liability for 2025 (with higher thresholds if your 2025 Delaware AGI exceeded $150,000 or if filing as Married Filing Separately with AGI over $75,000).
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Disclaimer: Always verify details with the official Federal or State Department of Revenue forms and instructions. For complex tax situations, consult a CPA or tax attorney.