Delaware Form PIT-CRS (Delaware Income Tax Credit Schedule) is used by individual taxpayers to claim and calculate various Delaware personal income tax credits. The form includes both non-refundable and refundable income tax credits. Taxpayers claiming applicable Delaware tax credits must complete and attach Form PIT-CRS to their Delaware individual income tax return.
Key Details
Form Purpose: Form PIT-CRS is the Delaware Income Tax Credit Schedule used by individual taxpayers to claim applicable Delaware non-refundable and refundable income tax credits.
Section H: Calculates the Total Delaware Non-Refundable Income Tax Credits. Line 19 is the total of Lines 3, 6, 9, 10, 13, 16, and 18. The total is carried to the applicable line of the Delaware individual income tax return and may reduce, but not exceed, the taxpayer's Delaware income tax liability.
Section J: Calculates the Total Refundable Income Tax Credits. Line 30 is the total of Lines 25, 26, 27, 28, and 29. The total is carried to the applicable line of the Delaware individual income tax return and may qualify for a refund, if applicable.
Business-Related Credits: Form PIT-CRS includes certain Delaware income tax credits related to qualifying business activities, economic development, research and development, historic preservation, neighborhood assistance, green industries, and other credits authorized under Delaware law. Some credits require prior approval or certification before they may be claimed.
Source:
Form PIT-CRS Instructions (Delaware Department of Revenue, 2025)
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For business-specific or refundable credit inquiries, consult the appropriate Delaware business tax forms or a qualified tax professional.