Delaware Excluded From E-filing
Delaware residents and non-residents filing personal income tax returns may be required to submit paper returns, as electronic filing (e-filing) is not available for all forms. While some state tax forms can be filed electronically through Delaware’s online tax software, certain forms and situations may still require paper filing.
Forms Requiring Paper Filing
- Form PIT-RES (Individual Income Tax Return for Residents): Must be filed with attachments including federal Form 1040 (Pages 1 and 2), federal schedules, and DE Schedules I, II, III, IV, and V (PIT-RSS).
- Form PIT-NON (Part-Year Resident and Nonresident Income Tax Return): Requires attachments such as W-2s, 1099-R forms, federal Form 1040 (Pages 1 and 2), and federal schedules.
- Form PIT-CRS (Delaware Income Tax Credit Schedule): Used for claiming credits such as Land and Historic Resource Conservation Credits, Research and Development Credits, and Economic Development Credits.
- Form PIT-BIN (Business Income of Non-Resident): Required for non-residents with Delaware-sourced business income.
- Form PIT-STC (Lump-Sum Distribution Tax): For taxpayers claiming lump-sum distributions.
Required Attachments
Failure to attach required documents may delay processing. For both resident and non-resident returns, you must attach:
- DE Schedules I, II, III, IV, and V (PIT-RSS) if completed.
- W-2 and/or 1099-R forms to claim credit for Delaware tax withheld.
- Copies of federal Form 1040 (Pages 1 and 2) and all supporting federal schedules (e.g., Schedule C, D, E, F).
Software Navigation for E-filing (Where Available)
When using Delaware’s online tax software, you can add specific forms by following these steps:
- From the left menu (or tap three dots on mobile), click on "State".
- Select "Start or Revisit Delaware state".
- Navigate to sections such as "Personal", "Credits", or "Additions" to add forms like PIT-RES, PIT-NON, PIT-CRS, PIT-BIN, or PIT-STC.
- Follow on-screen instructions to complete each form.
Important Notes
- Do not include city wage tax withholding, S-corporation payments, or REW-EST capital gains tax payments in Delaware tax withheld amounts.
- If claiming the Earned Income Tax Credit (EITC), attach DE Schedule II (PIT-RSS), federal Form 1040 (Pages 1 and 2), and federal Form EIC.
- For non-residents with multiple Delaware employment sources, total Delaware-sourced income must be reported on Form PIT-NON, Page 1, Column B, Line 1.
Source:
Form PIT-RES Instructions
Form PIT-NON Instructions
Form PIT-CRS Instructions
Form PIT-BIN Instructions
Form PIT-STC Instructions
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.