Delaware Itemized Deductions
When filing your Delaware state income tax return, you have the option to either take the standard deduction or itemize your deductions. Delaware allows taxpayers to itemize deductions even if they claimed the standard deduction on their federal return. This provides flexibility for taxpayers to optimize their state tax liability.
How to Itemize Deductions in Delaware
- Residents: If you are a Delaware resident, complete Section C, Lines 13 through 19 on Form PIT-RES. After calculating your total itemized deductions, enter the amount from Line 19 on Line 20 of your return. Check the box on Line 20b to indicate you are itemizing. Attach a copy of Form PIT-RSA.
- Non-Residents: If you are a non-resident or part-year resident, complete Section D, Lines 31 through 37 on Form PIT-NON. Enter the total from Line 37 on Line 39 of your return. Check box “b” on Line 39b and attach Form PIT-NSA.
Standard Deduction Amounts (2025)
Delaware offers a standard deduction based on filing status:
- Single: $3,250
- Married Filing Jointly: $6,500
- Married Filing Separately: $3,250
- Head of Household: $3,250
- Qualifying Widow(er): $3,250
These amounts are entered on the appropriate line (Line 20 for residents, Line 39 for non-residents) if you choose not to itemize.
Important Notes
- You may still choose to itemize deductions on your Delaware return even if you took the standard deduction federally.
- All federal limitations apply to Delaware itemized deductions.
- For taxpayers with multiple income sources in Delaware, ensure accurate reporting of Delaware-sourced income on Form PIT-NON, Column B, Line 1.
Required Attachments
When itemizing, you must attach the appropriate form:
- Residents: Attach Form PIT-RSA.
- Non-Residents: Attach Form PIT-NSA.
Source:
Form PIT-RES Instructions
Form PIT-NON Instructions
Delaware State Tax Forms and Instructions
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.