DELAWARE
separate property state

 

Military Income:  Fully taxable.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse must be a resident of same state as service member. To claim exemption from Delaware Income Tax withholding, complete an Annual Withholding Tax Exemption Certification Form, Form W-4DE.

Forms Used:            

Filing Status:  May file joint, separate, or combined separate returns even if they filed joint federal returns.  However, if they filed separate federal returns, they MUST file separate state returns.  NOTE:  If both spouses have Delaware income over $9,400 or if only one spouse worked in Delaware, it is better to file separate state returns. 

Attach Copy of Federal Return:  Yes, if there are schedules

Not Taxed:

Other State Tax Credit:  Available.  Complete Delaware CR Worksheet.  Attach a copy of other states return. 

Where to Mail:

Residents:
Refund:

State of Delaware
Division of Revenue 
P O Box 8710
Wilmington, DE  19899-8710

Tax Due:

State of Delaware 
Division of Revenue
P O Box 508
Wilmington, DE  19899-0508

No Amount Due:

State of Delaware
Division of Revenue
P O Box 8711
Wilmington, DE  19899-8711

Non-Residents:
Refund:

State of Delaware
Division of Revenue 
P O Box 8772
Wilmington, DE  19899-8710

Tax Due:

State of Delaware
Division of Revenue 
P O Box 508
Wilmington, DE  19899-0508

No Amount Due:

State of Delaware
Division of Revenue 
P O Box 8711
Wilmington, DE  19899-8711

E-File Coordinator:  302-577-8170
General Information:  302-577-8200
Other Info:  
Division of Revenue
Carvel State Office Building
9th & French Streets, First Floor
Wilmington, DE  19801
 
Website:  http://www.state.de.us/revenue/default.shtml
E-filing Info: Retain DE 8453 for 3 years.  The following CANNOT be filed electronically:
  • Nonresident and part-year resident returns.
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Delaware residents, lived at their present location all year, and one or both had income.

Main Info Screen.  For this example the military member and spouse are both Delaware residents and all of their income was taxed by Delaware.

Delaware 200-01 Form.  Delaware residents may file joint, separate, or combined separate returns even if they filed joint federal returns.  They may also file either a Resident or a Non Resident return. You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a joint resident Delaware income tax return gives them the largest refund.

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Delaware, while the other member is a resident of a different state.  A Delaware income tax return must be prepared due to the taxpayer or spouse having Delaware earned income.
Main Info Screen. For this example the military member is a resident of Delaware and the spouse is a resident of North Dakota who had North Dakota earned income. 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Delaware Form 200-01.   Delaware residents may file joint, separate, or combined separate returns even if they filed joint federal returns.  They may also file either a Resident or a Non Resident return. You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a resident married and filing separate or Married and filing combined separate Delaware income tax return gives them the largest refund.

Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Delaware tax return due to one or both having Delaware earned income.
Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Delaware income tax return because the spouse worked in Delaware.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Delaware Form 200-02.   Delaware non-residents may file joint or separate returns even if they filed joint federal returns.  They may also file either a Resident or a Non Resident return. You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a non-resident Married and filing separate return for the spouse gives them the largest refund.

Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Delaware during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Delaware.  The Spouse and taxpayer must file a Delaware tax return due to one or both of them having Delaware earned income and possibly income from another state.
Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from Delaware to North Dakota during the year.  The spouse was a resident of Delaware but now wishes to become a resident of North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Delaware and North Dakota and must file a Delaware income tax return because the spouse worked in Delaware.

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Delaware Form 200-02.   Delaware part-year residents may file joint or separate returns even if they filed joint federal returns.  They may also file either a Resident or a Non Resident return. You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a part-year resident married and filing separate return for the spouse gives them the largest refund.  You must complete the dates of residency.

Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Delaware with Income from Another State  - Taxpayer is single.  The taxpayer must file a Delaware tax return due to him or her having Delaware earned income.
Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of Delaware.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Delaware 200-01 Form.  A resident Delaware income tax return is prepared.  Delaware taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).  

DE Schedule 1. Use the Delaware Credit Worksheet to give a credit for taxes made to another state.

Delaware Credit for Taxes Paid to Other States Worksheet.  Delaware CR Worksheet must be added to the tax return.  Part I must be prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return.  This is not the amount the tax payer had withheld from his or her pay but the amount of tax imposed on them.  Enter the amount of income taxed by the other state on Line 1 and the amount of tax paid to the other state on line 6  A copy of the other state's return must be attached to the Delaware return if not e-filed.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Delaware return must be filed because the taxpayer received new tax information after their Delaware return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Delaware 200-01-X - Resident Amended Personal Income Tax Return or Delaware 200-02-X - Nonresident Amended Personal Income Tax Return. The two forms are similar and we will demonstrate using the DE 200-01-X. Add the Delaware 200-01-X Form to the return.  You must check the box to lock in the entries in Column A - Corrected amounts, before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Delaware 200-01-X - Resident Amended Personal Income Tax Return.  Return to the Delaware 200-01-X form to determine if the taxpayer is receiving an additional refund or owes money.  Enter the current date in the Date field.

Delaware 200-01-X - Resident Amended Personal Income Tax Return, Page 2.  On Page 2,  answer the questions as in the example.   You must enter an explanation for why the Amended Return is being prepared. 

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.