Delaware residency for income tax purposes is determined under Delaware law based on an individual's domicile or statutory residency. A domicile is the place an individual intends to make their permanent home. A person can have only one domicile at a time, and once established, it continues until a new domicile is established elsewhere with the intent to make it a permanent home.
Resident
You are considered a Delaware resident if either of the following applies:
- Delaware is your domicile (permanent home).
- You are not domiciled in Delaware, but you maintain a place of abode in Delaware and are physically present in Delaware for more than 183 days during the tax year (statutory resident).
Residents who meet the Delaware filing requirements must file a Delaware Resident Individual Income Tax Return (Form PIT-RES).
Residency continues until you establish a new domicile outside Delaware with the bona fide intent to make the new location your permanent home.
Part-Year Resident
- You are a part-year resident if you establish or abandon Delaware residency during the tax year by changing your domicile.
- You are considered a Delaware resident only for the portion of the year during which you were a Delaware resident.
- Part-year residents must report the dates they were Delaware residents on their tax return.
- Part-Year Residents may choose to file either Form PIT-RES or Form PIT-NON, depending on their circumstances.
Nonresident
- You are a nonresident if you are not a Delaware resident during any part of the tax year.
- Nonresidents who receive Delaware-source income must file a Delaware Nonresident Individual Income Tax Return (Form PIT-NON) if they meet the Delaware filing requirements.
- Delaware taxes nonresidents only on income derived from Delaware sources.
Special Residency Rules
Full-Time Students
- Students generally remain legal residents of their home state unless they establish Delaware as their domicile by demonstrating the intent to make Delaware their permanent home.
Military Personnel
- Military residency is determined under applicable Delaware law and federal law, including the Servicemembers Civil Relief Act (SCRA) and related federal provisions.
- Delaware residents serving in the military must file Form PIT-RES if they meet the Delaware filing requirements. A change in legal residence for military purposes may be made by completing DD Form 2058, but the form is not filed with the Delaware Division of Revenue.
Individuals Living Outside the United States
- An individual who has been outside the United States for at least 495 days during the immediately preceding 18 consecutive months, was not present in Delaware for more than 45 days during that period, did not maintain a permanent place of abode in Delaware that was occupied by the individual, spouse, children, or parents for more than 45 days, and otherwise meets the statutory requirements may not be treated as a Delaware resident for that period.
- This exception does not apply to members of the U.S. Armed Forces or employees of the United States government.
Source:
Delaware Individual Resident Income Tax Return Instructions (PIT-RES)
Delaware Individual Non-Resident Income Tax Return Instructions (PIT-NON)
Disclaimer: Always verify residency status and tax filing requirements with the official forms and instructions from the Delaware Division of Revenue or your state’s Department of Revenue. For complex situations, consult a tax professional or attorney.