Delaware encourages taxpayers to file their individual income tax returns electronically because electronic filing generally results in faster processing and refunds. However, certain returns may require manual review or the submission of supporting documentation, which can delay processing even if the return is filed electronically.
Returns Requiring Manual Review or Supporting Documentation
The Delaware Division of Revenue may manually review returns that include:
- Claims for the Credit for Taxes Paid to Another State, which require a copy of the other state's income tax return.
- Significant Schedule C, Schedule E, or Schedule F losses, for which supporting documentation may be requested.
- Significant itemized deductions, for which supporting documentation may be requested.
- Volunteer Firefighter or business tax credits, which are verified before the return is processed.
- Returns requiring additional schedules or supporting federal forms that were not submitted with the original filing.
Electronic Filing Reminders
- File electronically whenever possible for faster processing.
- Include all required Delaware schedules and supporting federal forms with the return.
- Do not submit a paper copy of a return that has already been filed electronically.
- Ensure all Forms W-2, 1099, 1099-R, and other withholding documents are available before filing.
- Report only Delaware withholding on the appropriate withholding line of the Delaware return.
Important Note
The 2025 Delaware Resident and Nonresident Instructions do not identify specific categories of individual income tax returns that are excluded from electronic filing. Instead, the Division of Revenue encourages electronic filing for eligible returns and notes that some electronically filed returns may require manual review or additional documentation before processing.
Source:
RESIDENT AND INSTRUCTIONS.pdf
NON-Resident and Instructions.pdf
Disclaimer: Always verify tax filing requirements and available credits with the official Delaware Division of Revenue forms and instructions or consult a tax professional. E-filing availability may be subject to separate rules not covered in the provided context.