Delaware Income Tax
Income tax returns should be in by April 30th.
Tax returns may be e-filed for the current tax year or may be late filed for returns from up to three years ago (in 2009 you could file your 2009 return or late file returns from 2008, 2007, and 2006).
Firefighters as well as members of rescue squads may qualify for a $400 credit to purchase clothing or other need job material. For more information see Form 200-01.
Delaware Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Delaware.
Consider using TurboTax to E-File your Delaware taxes.
Delaware Residents
If your domicile was in Delaware for any part of the year, or if you lived in Delaware for more than 183 days, you are a Delaware resident. Delaware residents must file a Delaware return if their income is more than what is allowed based upon the values in the Delaware Allowable Income Chart (attached below). To file a Delaware return use Form 200-01R or 200-03EZ and for additional assistance or information see the Form 200-01R instructions. Please note that full-time students who are residents of another state remain residents of that state.
Related Tax Forms
- Form 200-03EZ - Delaware Individual Resident Income Tax Return (Short)
- Form 200-01R - Delaware Individual Resident Income Tax Return (Long)
Part-Year Delaware Residents
If you were a resident of Delaware for only part of the year (see the Delaware resident section to see who is a Delaware resident), you are a part-year resident of Delaware. Delaware part-year residents must file a part-year return if they had income from any source while they were a resident of Delaware or from a Delaware source while a nonresident of Delaware. Part-year residents are to choose to file either a resident return, a nonresident return, or both types of returns depending on what is most advantageous for them. To file a resident return see the Delaware Resident section and to file a nonresident Delaware return see the Delaware Nonresident sections.
Related Tax Forms
- Form 200-03EZ - Delaware Individual Resident Income Tax Return (Short)
- Form 200-02 - Delaware Individual Non-resident Income Tax Return
- Form 200-01R - Delaware Individual Resident Income Tax Return (Long)
Delaware Residents who work in another state
If your domicile was in Delaware for any part of the year, or if you lived in Delaware for more than 183 days, you are a Delaware resident. Delaware residents must file a Delaware return if their income is more than what is allowed based upon the values in the Delaware Allowable Income Chart (attached below). To file a Delaware return use Form 200-01R or 200-03EZ and for additional assistance or information see the Form 200-01R instructions. Please note that full-time students who are residents of another state remain residents of that state.
If you are a Delaware resident that works in another state you will be taxed on the income earned in the other state by Delaware. This is because Delaware taxes all income its residents make regardless of source. Additionally you may be taxed by the state in which the income was earned because the other state also taxes this income. To avoid dual taxation on such income Delaware offers a tax credit for taxes on such income that were paid to another state. To file for this credit you will need to file Schedule 1 (which can be found in either Form 200-01R or 200-03EZ) and attach it to a signed copy of the return you filled with the other state. For additional information see the Form 200-01R instructions.
Related Tax Forms
- Form 200-03EZ - Delaware Individual Resident Income Tax Return (Short)
- Form 200-01R - Delaware Individual Resident Income Tax Return (Long)
Non-Residents who work in Delaware
Nonresidents of Delaware are those that were not residents of Delaware for any part of the year. Nonresidents who had any income from Delaware sources must file a Delaware nonresident return. To file a nonresident return use Form 200-02 and for additional information and assistance see Form 200-02 Instructions.
Related Tax Forms
- Form 200-02 - Delaware Individual Non-resident Income Tax Return
Non-Residents who sold property in Delaware
Nonresidents of Delaware are those that were not residents of Delaware for any part of the year. Nonresidents who had any income from Delaware sources must file a Delaware nonresident return. To file a nonresident return use Form 200-02 and for additional information and assistance see Form 200-02 Instructions.
Related Tax Forms
- Form 200-02 - Delaware Individual Non-resident Income Tax Return
Delaware State Tax Forms
- Form 700 - Delaware Income Tax Credit Schedule
- Form 1100 - Delaware Corporate Income Tax Return
- Form 200-02 - Delaware Individual Non-resident Income Tax Return
- Form 329 - Delaware Special Tax Computation For Lump Sum Distribution From Qualified Retirement Plan
- Form 200-01R - Delaware Individual Resident Income Tax Return (Long)
- Form 200-03EZ - Delaware Individual Resident Income Tax Return (Short)
- Schedule I-II-III - Delaware Resident Schedules
- Form 1027 - Delaware Application for Automatic Extension of Time to File
Relevant Links
- State of Delaware Tax Website - Official Site
- State of Delaware E-File Service - Offered by Delaware's Official Website
- Additional Tax Forms - A Comprehensive Collection of Delaware Tax Forms
Delaware Mailing Address
Wondering where to mail your Delaware taxes? Here's the address:Balance Due:
Delaware Division Of Revenue
P.O. Box 508
Wilmington, DE 19899-0508
Net Refund
Delaware Division Of Revenue
P.O. Box 8765
Wilmington, DE 19899-8765
Zero
Delaware Division Of Revenue
P.O. Box 8711
Wilmington, DE 19899-8711

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