Delaware Income Tax Forms and Delaware Income Tax Rate Information

By | December 21, 2015

Delaware Income Tax E-File Information

Residents and Nonresidents may file electronically. Tax sites must retain DE 8453 and all supporting documents for three years. Rejected returns should be mailed to: State of Delaware, Division of Revenue, P.O. Box 8765, Wilmington, DE 19899- 8765. E-File website: Delaware Online Filing.


Who must file Delaware Income taxes?

Who must file a Delaware return is based on age and filing status. Full Year Residents must file if, based on their Age/Status, their individual adjusted Delaware gross income (AGI) exceeds the amounts listed in the chart on page 2 of the 2014 Resident Booklet

Part year residents and Nonresidents must file if they have ANY Delaware income.


Who is a Delaware Income Tax Resident?

Delaware follows general rules for residency, but adds that anyone who is physically present in Delaware for more than 183 days and maintains a place of abode in Delaware is a resident. Part Year residents may file as residents, if it is to their advantage.


What are Delaware income tax forms?

Full Year Residents: 200-01. Part Year residents can use either 200-01 or 200-02. Nonresidents use 200-02.


What are Delaware income tax deductions and income tax exclusion?

Social security benefits are excluded from income. May take itemized or standard deduction. Standard deductions for married filing jointly are $6,500; for all others, $3,250. May itemize on Delaware return, even if standard deduction was taken on Federal return.Taxpayers over age 60 may exclude up to $12,500 of retirement or pension income. For those under 60, up to $2,000 may be excluded.

A resident individual is allowed a credit against his/her individual tax in the amount of fifty percent (50%) of the child and dependent care credit allowable for federal income tax purposes. Use the worksheet provided below to compute the amount of the deduction. The Child Care Credit should not be confused with the Child Tax Credit, which is not an allowable credit on the Delaware return. In the case of spouses who file a joint federal return, but who elect to file separate or combined separate returns for Delaware, the credit may only be applied against the tax imposed on the spouse with the lower taxable income.

NOTE: You must attach to your Delaware return a copy of Federal Form 2441.


What is the Delaware income tax deadline?

Due on or before April 30, 2016.

Delaware does not have a state specified filing extension for military overseas or military on deployment in support of contingency operations. All Delaware taxpayers can request an initial extension to file their taxes until October. The extension form is a Form 1027. As with most states, the extension to file is NOT an extension to pay taxes. If you have a tax to pay, it must be paid by the filing deadlines. An additional extension of time to file beyond October can be requested if you are asking for a federal extension of time. You must file with your Form 1027 for additional time to file a copy of the federal extension. The federal extension will result in your Delaware return having the same due date as the federal return.


Other Information about Delaware Income Tax Returns

A SVCM may file MFJ-DE, MFS-DE, or MCS-DE returns even if filed MFJ-FED. However, if the SVCM filed MFS-FED then must file MFS-DE or MCS-DE. NOTE: Generally, separate returns will be advantageous if both spouses have a DE AGI in excess of $9,400.


Delaware Earned Income Credit

A Resident individual is allowed a nonrefundable credit against his or her individual tax in the amount of twenty percent (20%) of the federal earned income credit allowed. Complete DE Schedule II to determine the amount of the credit.


Delaware Income Tax Contact Information

Delaware Division of Revenue
820 N. French Street
Wilmington, DE 19801


General Information:  (302) 577-8200


Web site:  Division of Revenue

Forms:   (302) 577-8200; Forms

E-file coordinator:   (302) 577-8170


Delaware State Income Tax filing addresses:

Payment enclosed:                    No payment -refund due:   No payment-no refund due:
P. O.   Box   508 P. O.   Box 8710 P. O.   Box   8711
Wilmington DE 19899 – 508 Wilmington DE 19899-8710 Wilmington DE 19899-8711