Delaware allows taxpayers to itemize deductions on their state income tax return, even if they claimed the standard deduction on their federal return. To do so, residents must complete and attach Form PIT-RSA, while non-residents must complete and attach Form PIT-NSA. These forms are used to calculate allowable itemized deductions for Delaware tax purposes.
Key Rules for Delaware Itemized Deductions
- Federal Limitations should be Medical and Dental Expense: You are permitted to deduct medical and dental expenses paid, after reimbursement, to the extent that they exceed 10% of your adjusted gross income. (federal limitation is 7.5%)
- Charitable Mileage Deduction: If you used your vehicle for voluntary charitable service, you may claim a deduction of $0.26 per mile driven between January 1, 2025, and December 31, 2025. This amount is entered on Line 15 of Form PIT‑RSA.
- Foreign Taxes: If you elected the Foreign Tax Credit on your federal return, you may add the amount of foreign taxes that were actually paid to your federal itemized deductions to calculate your allowable Delaware itemized deductions. Foreign taxes accrued, but not paid, are not allowed as an addition. On Line 14, enter the amount of foreign tax paid included on federal Form 1116, or if you were not required to file federal Form 1116, enter the amount of foreign tax paid.
- Other Deductions: You may deduct certain other itemized deductions, as permitted under federal law. See the Instructions for federal Schedule A for more information.
- Allocation Between Spouses: If deductions cannot be specifically allocated between spouses filing separate returns, special rules apply under Delaware’s filing status guidelines.
- Additional Standard Deduction for Age 65+: Taxpayers who are age 65 or older are entitled to an additional standard deduction, as outlined in the PIT‑RES instructions (page 8).
How to Report
- Residents: Complete and attach Form PIT‑RSA to compute your Delaware itemized deductions. Enter the allowable itemized deductions on the applicable line of your Delaware resident income tax return as instructed on Form PIT‑RSA.
- Nonresidents: Complete and attach Form PIT‑NSA to compute your Delaware itemized deductions. Enter the allowable itemized deductions on the applicable line of your Delaware nonresident income tax return as instructed on Form PIT‑NSA.
Source:
Delaware Non-Resident Income Tax Return Instructions (PIT-NON)
Delaware Resident Income Tax Return Instructions (PIT-RES)
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.