When filing an amended return in Delaware, residents and non-residents must use specific forms and follow detailed instructions to ensure proper processing. The Delaware Division of Revenue requires taxpayers to file an amended return if there are changes to their original return, such as corrections to income, deductions, credits, or filing status, especially after an IRS examination or adjustment.
Required Forms
- Residents must file Form PIT-RES and check the "Amended Return" box on the return.
- Non-Residents must file Form PIT-NON and check the "Amended Return" box on the return.
Filing Instructions
Where to File: Mail the completed amended return to:
Delaware Division of Revenue
P.O. Box 8711
Wilmington, DE 19899-8711
- Amended Return Indicator: Check the “Amended Return” checkbox on Page 1 of the appropriate form (PIT-RES or PIT-NON).
- Filing Status: Use the appropriate filing status on the amended return. Ensure the taxpayer's name(s) and taxpayer identification number(s) are entered correctly and consistently with the amended return.
- Supporting Documentation: Attach a copy of any federal adjustments if the amendment results from an IRS examination or final determination. You must report any change within 90 days of the final IRS determination and indicate agreement or grounds for disagreement.
- Signature and Paid Preparer: Sign the return and complete the Paid Preparer section if applicable. For non-residents.
Source:
PIT-RES Instructions 2025
PIT-NON Instructions 2025
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.