Delaware Form PIT-CRS is used to claim and calculate various Delaware personal income tax credits. The form includes both refundable and non-refundable credits. Section H is used to calculate the total non-refundable tax credits, Section J is used to calculate the total of refundable tax credits.
Total Non-Refundable Credits (Line 19)
- Line 19 requires you to add together the amounts from Lines 3, 6, 9, 10, 13, 16, and 18.
- These lines represent the non-refundable credits claimed on Form PIT-CRS. The total from Line 19 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.
- The total calculated on Line 19 is then applied to reduce the taxpayer's Delaware income tax liability.
Total Refundable Credits (Line 30)
- Refundable credits are incentives for specific business expenses.
- Line 30 requires you to add together the amounts from Lines 25, 26, 27, 28, and 29.
- These lines represent the refundable credits claimed on Form PIT-CRS. The total from Line 30 is carried to the applicable line of the Delaware individual income tax return and may qualify for a refund.
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 complex tax situations, consult a CPA or tax attorney.