Filing Status and Who Must File
When filing your Delaware state income tax return, your filing status plays a crucial role in determining how your income is reported and taxed. Delaware follows federal filing status rules for most purposes, but has specific instructions for resident and nonresident filers.
Filing Status Options
- Filing Status 1, 2, or 5: If you are filing as Single, Married Filing Jointly, or Head of Household, you must enter your federal Adjusted Gross Income (AGI) from Form 1040, Line 11 into Column B of your Delaware return.
- Filing Status 3 or 4: If you are married and filing separately, you must each report your own income, deductions, and personal credits. Additionally, you must each report one-half of income derived from joint accounts (such as securities, bank accounts, or real estate).
- Head of Household (Filing Status 5): You may file as Head of Household on your Delaware return if you filed as such on your federal return or qualify as a married person living apart under certain conditions.
Who Must File?
Delaware requires residents and part-year residents to file a state income tax return if they meet certain income thresholds or have taxable income from Delaware sources. Nonresidents must file if they earned income in Delaware.
For resident filers using Filing Status 4 (Married Filing Separately), both spouses must compute taxable income using the same method—either both itemize deductions or both take the standard deduction.
Required Attachments
When filing your Delaware return, you must attach the following documents:
- DE Schedule I, II, III, IV, and V (PIT-RSS) 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 C, D, E, F)
Software Assistance
Online Taxes (OLT) software can guide you through adding forms such as:
- Form PIT-RES (Resident Individual Income Tax Return)
- Form PIT-NON (Part-Year Resident and Nonresident Return)
- Form PIT-SCW (Schedule W Apportionment Worksheet)
- Form PIT-CRS (Credit for Income Taxes Paid to Another State)
- Form PIT-VCH (Payment Voucher)
These forms can be added through the software by navigating to the State section and following on-screen prompts.
Source:
PIT-RES Instructions
PIT-NON Instructions
PIT-SCW Apportionment Worksheet
PIT-CRS Credit for Taxes Paid to Another State
PIT-VCH Payment Voucher
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.