Delaware Filing For Military Members & Spouses
Military members and spouses filing Delaware state income tax returns must follow specific guidelines to ensure compliance with state tax laws. Delaware recognizes the unique circumstances of military personnel and their families under the Service Members Civil Relief Act and the Military Spouses Residency Relief Act.
Filing Requirements for Military Members
- Non-Resident Military Members: Must include all income (including military compensation) in Column A, Line 1 through Line 14 of Form PIT-NON. However, military compensation can be subtracted on Line 16, Column A, if applicable.
- Exemption from Filing: If you are receiving only military active-duty income and are a legal resident of another state, you are not required to file a Delaware return.
- Delaware Source Income: Column B of Form PIT-NON is reserved for Delaware source income only. Ensure all non-military income from Delaware sources is reported here.
Filing Requirements for Military Spouses
- Withholding Exemption: A military spouse may claim an exemption from Delaware’s income tax withholding by completing Form WTH-EXM and providing it to their employer.
- Eligibility Conditions: The exemption must meet conditions set forth under the Service Members Civil Relief Act, as amended by the Military Spouses Residency Relief Act.
Required Documents to Attach
When filing your Delaware return, attach the following documents:
- DE Schedule I, II, III, IV, and V (PIT-RSS or PIT-NNS), if completed.
- W-2 Form(s) and all 1099-R forms to receive credit for Delaware tax withheld.
- A copy of Page 1 and Page 2 of your federal Form 1040 and supporting schedules (1, 2, 3, 4, etc.).
- A copy of all federal schedules required with your federal return (e.g., Schedule C, D, E, F).
Using Online Filing Software
OLT (Online Taxes) software can guide you through filing your Delaware return:
- From within your tax return, click on "State" and select Delaware.
- Follow on-screen prompts to enter personal, income, and deduction information.
- Review your return in the 'Tax Summary' section before submission.
Additional Notes
- Residents file Form PIT-RES; non-residents file Form PIT-NON.
- Part-year residents may choose to file either Form PIT-RES or PIT-NON.
- Filing status for married individuals must match federal return unless qualifying for Head of Household under Delaware rules.
Source:
Resident Instructions for Form PIT-RES
Non-Resident Instructions for Form PIT-NON
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.