Delaware Amended Return

Delaware Amended Return: A Guide for Taxpayers

When you need to correct or update your previously filed Delaware personal income tax return, you must file an amended return. This is necessary if changes to your federal return affect your Delaware tax liability or if you discover errors in your original filing.

Who Should File an Amended Return?

• Residents: File Form PIT-RES (Resident Amended Delaware Personal Income Tax Return).
• Non-Residents: File Form PIT-NON (Non-Resident Amended Delaware Personal Income Tax Return).
• Part-Year Residents: May choose to file either Form PIT-RES or PIT-NON, depending on circumstances.

When to File an Amended Return

You are required to file an amended return within 90 days after the final determination of any change to your federal return that affects your Delaware tax liability. This includes adjustments to income, deductions, or credits.

Steps to Prepare Your Amended Return

1. Complete your federal income tax return and any other state returns, as they will be used in preparing your Delaware amended return.
2. Fill in your name, address, and filing status on the Delaware form.
3. Complete all relevant lines on the form, following the line-by-line instructions.
4. Attach required documentation (see below).
5. Sign, date, and include your phone number. If prepared by a paid preparer, they must also sign.

Required Attachments

Failure to attach required documents may delay processing. Attach the following:

• DE Schedule I, II, III, IV, and V (Form PIT-RSS or PIT-NNS), if completed.
• W-2 and/or 1099-R forms showing Delaware tax withheld.
• A copy of Page 1 and Page 2 of your federal Form 1040 and supporting schedules (e.g., Schedules C, D, E, F).
• A copy of any federal schedules required with your federal return.

Special Considerations

• Delaware Sourced Income: If you have multiple sources of employment in Delaware, total the Delaware-sourced income and report it on Form PIT-NON, Column B, Line 1.
• Tax Credits: If claiming credits such as Research and Development, Land and Historic Resource Conservation, or Economic Development Credits, you must use Form PIT-CRS and attach any required approval letters (e.g., for R&D credits).
• Credit for Taxes Paid to Another State: Use Worksheet C on Line 45 of Form PIT-NON to calculate this credit based on adjusted gross income and Delaware tax liability.

Filing via Online Software (OLT - Online Taxes)

OLT’s software can guide you through adding specific forms and credits:

• Form PIT-RES: Navigate to State > Start or Revisit Delaware > Follow on-screen prompts.
• Form PIT-CRS (Tax Credits): Go to Credits section > Start or Revisit Delaware Income Tax Credit Information > Select applicable credit (e.g., R&D, Historic Preservation).
• Income Additions: Access via State > Additions section > Follow instructions.

Source:

Note: Always verify details with official Federal or State Department of Revenue Forms and Instructions.