Delaware Residency for State Income Tax Purposes
When filing your Delaware state income tax return, determining your residency status is crucial as it affects which form you must file and how your income is taxed.
Residency Status and Required Forms
- Residents must file Form PIT-RES (Resident Individual Income Tax Return).
- Non-Residents must file Form PIT-NON (Part-Year Resident and Nonresident Income Tax Return).
- Part-Year Residents may choose to file either Form PIT-RES or Form PIT-NON, depending on their circumstances.
How to Report Residency Status
To report your residency status when filing through Online Taxes (OLT) software:
- From within your tax return, click on "State" in the left menu (or tap the three dots on mobile).
- Select "Start or Revisit Delaware state."
- Under the "Residential Information" section, select your residency status (Resident, Non-Resident, or Part-Year Resident).
- Follow the on-screen instructions to complete your return.
Documents to Attach
When submitting your Delaware return, attach the following documents:
- DE Schedule I, II, III, IV, and V (PIT-RSS or PIT-NNS), if completed.
- W-2 forms and all 1099-R forms to claim credit for Delaware tax withheld.
- A copy of Page 1 and Page 2 of your federal Form 1040 and supporting schedules (e.g., Schedules 1, 2, 3, 4).
- A copy of all federal schedules required with your federal return (e.g., Schedule C, D, E, F).
Signing and Filing Requirements
- Sign, date, and enter your phone number on the return.
- If prepared by a paid tax preparer, the preparer must also sign the return.
- Send the completed form along with all required attachments to the address provided in the instructions.
Source:
Form PIT-RES Instructions
Form PIT-NON Instructions
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.