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DELAWARE
2022
Individual Income Tax Return

RESIDENT Revised 01/26/23

FOR THE FASTEST DELAWARE REFUND, SUBMIT YOUR RETURN ELECTRONICALLY
Advantages of electronic submission:
• If we do not need additional information, you may receive your refund in as little as 5 days.
• Direct deposit into checking or savings account, if to a U.S. bank account.
• Convenient, fast, easy and electronic receipt verification.
For more information regarding electronic and online filing options, visit revenue.delaware.gov.

NOTE: The average refund time for paper returns and returns
that require supporting documentation is 8 weeks.

This booklet contains your 2022 State of Delaware individual income tax forms and
instructions. Please note the following:
• For details regarding organizations to which you may make a contribution, please see the Special Funds
page of this booklet.
• If you itemize your deductions for Delaware purposes, you are now required to complete and attach the
Delaware Schedule A.
• The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final,
extensions and balances due), gross receipts, withholding and licensing. Revenue accepts American Express,
Complete your Discover, MasterCard and VISA for credit payments up to $10,000. We also accept direct debit payments
(without dollar limitation) from a checking or savings account. Funds cannot come from an account outside
federal tax return the United States.
Refund Inquiry: You can check the status of your refund by visiting tax.delaware.gov. Select “Check the Status
before preparing of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry.
your state return! Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal
return and b) received a Delaware refund, requested a carryover, contributed to one of the Special Funds OR
had your refund intercepted.

Contents
Who Must File ........................................................................................... 2 Itemized Deductions ................................................................................ 7
What Form to File ..................................................................................... 2 Section D - Calculations ........................................................................... 8
Who is a Resident..................................................................................... 2 Page 2 of Form PIT-RES ........................................................................... 8
Minors-Disabled-Deceased Taxpayers .................................................. 2 Section E – Direct Deposit Information ................................................. 11
When to File .............................................................................................. 2 Direct Deposit or Refund ........................................................................ 11
Extension of Time to File a Return ......................................................... 2 Delaware College Investment Plan (529 Plan) ...................................... 11
Steps for Preparing Your Return ............................................................ 2 Deceased Taxpayers ................................................................................ 11
What Documents to Attach .................................................................... 3 Paid Preparer ........................................................................................... 11
Persons 60 or Over Checklist ................................................................ 3 PIT-RSA Instructions ................................................................................ 11
Members of Armed Forces ..................................................................... 3 Medical and Dental Expenses ................................................................ 11
Military Spouses ....................................................................................... 3 Interest You Paid ...................................................................................... 12
Requirement to File Estimated Taxes .................................................... 4 Gifts to Charity ......................................................................................... 12
When to Make Your Estimated Tax Payment ....................................... 4 Casualty and Theft Losses ...................................................................... 12
Estimated Tax Penalty ............................................................................. 4 Other Itemized Deductions .................................................................... 12
Penalties and Interest ............................................................................. 4 Total Itemized Deductions ...................................................................... 12
Federal Privacy Act Information ............................................................. 4 Instructions For Tax Year 2022 Amended Returns Only ..................... 12
Amended Returns .................................................................................... 4 Who Must File: .......................................................................................... 12
Rounding Off Dollars ............................................................................... 4 What To File: ............................................................................................. 12
Address Change ....................................................................................... 4 Specific Instructions ................................................................................. 12
Name, Address and Taxpayer ID ........................................................... 5 Line By Line Instruction ........................................................................... 13
Filing Status............................................................................................... 5 Form PIT-RSS Instructions ....................................................................... 13
PIT-UND Indicator .................................................................................... 5 DE Schedule I – Credit for Income Taxes Paid to Another State ........ 13
Line-by-Line Instructions ......................................................................... 5 DE Schedule II – Earned Income Tax Credit (EITC) ............................... 13
Section A - Additions ................................................................................ 5 DE Schedule III – Contributions to Special Funds ................................ 13
Section B Subtractions ............................................................................ 5 DE Schedule V – Delaware S Corporation Payments ........................... 14
Pension Exclusion for Individuals Under 60 ......................................... 6 SPECIAL FUNDS ........................................................................................ 14
Section C - Deductions ............................................................................ 7

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Form PIT-RES
RESIDENT INDIVIDUAL INCOME TAX RETURN                                                                            GENERAL INSTRUCTIONS 
Who Must File                                                                          NOTE*: Foreign Travelers – If you were out of the United States for at 
                                                                                       least 495 days in the last 18 consecutive months and (at the same time) 
1. If you are a Full-Year Resident of the State, you must file a tax return for        you did not maintain a permanent place of abode in this State at which 
   2022 if, based on your Age/Status, your individual Delaware adjusted                you, your spouse, your children, or your parents were present for more 
   gross income     (AGI)        exceeds the    amount            shown below.         than 45 days, you are not considered a resident of this State.
                                  Filing Status                                        *The  above  NOTE does  not  apply  to members of  the  Armed  Forces, 
                                                                  Claimed as a 
                           1 & 5         2                 3 & 4  dependent            employees of the United States, its agencies, or instrumentalities.
      Age / Status                                                on another 
                                  Married         Married         person’s 
                    Filing Status filing                   filing  return              Minors-Disabled-Deceased Taxpayers
                                  joint           separate                             If an individual is unable to file a return because he is a minor or is disabled, 
      Under 60      $9,400        $15,450         $9,400          $5,250               the  return  shall  be  filed  by  his  authorized  agent,  guardian,  fiduciary, 
                                                                                       or the person charged with the care of the person or property of such 
      60 to 64**    $12,200       $17,950         $12,200         $5,250               individual. See the Federal Form 1040 instructions for those authorized 
                                                                                       to sign. If an individual is deceased, his final return shall be filed by his 
   65 and over      $14,700       $20,450         $14,700         $7,750               executor, administrator, or other person responsible for the property of 
   OR BLIND**                                                                          the  decedent.  Please see Deceased  on  Page 11  for further  instructions 
   65 and over                                                                         on deceased taxpayers.
      AND           $17, 200      $22,950         $17,200         $10,250
      BLIND**                                                                          When to File
This dollar  amount represents  your  individual  Adjusted Gross  Income, NOT a  total Individual income tax returns are due on or before May 1, 2023, for all 
combined with anyone else.                                                             taxpayers filing on a calendar year basis. All others must file by the last 
**Assumes only one spouse meets age or blindness criteria.                             day of the fourth month following the close of their taxable year.
2. If you were a Part-Year Resident, you must file a Delaware tax return:
   a. If you had income from any source while a resident of Delaware, or               Extension of Time to File a Return
   b. If you had income from a Delaware source while you were a non-
      resident of Delaware.                                                                CAUTION: THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX
Part-year residents may elect to file either a resident or non- resident               An  extension  of  time  to  file  your  tax  return  is  granted  when  the 
return.  You  may  wish  to  prepare  both.  File only  the  return  which  is         Application for Automatic Extension (Form PIT-EXT) is filed prior to the 
more advantageous for you.                                                             due date of your return. Interest accrues on any unpaid tax at a rate of 
                                                                                       ½% per month, or fraction of a month, from the return’s original due 
Part-Year Residents electing to file a resident return – this option may be            date until paid.
advantageous if, during the period of non-residency, you had no income 
from sources in other states and/or your only income was from Delaware.                To extend your due date for submitting  your completed income tax 
                                                                                       return (from May 1, 2023 to October 16, 2023) submit the following to the 
Part-Year  Residents  electing  to  file  a  non-resident  return  –  This  option     Division of Revenue no later than May 1, 2023:
may be advantageous if, during the period of non-residency, you had any 
income from other states or sources outside of Delaware. Please refer to               1. The completed copy of Form PIT-EXT; and 
the instructions for Form PIT-NON to review this option.                               2. Your payment of any balance of tax liability estimated to be due for 
                                                                                          tax year 2022.
Note: Volunteer Firefighter, Child Care and Earned Income Tax Credits                  The application for an automatic extension, Form PIT-EXT, may be filed 
cannot be taken on the non-resident return (Form PIT-NON).                             on-line at our website at tax.delaware.gov    . If you owe tax with your 
3. If you are a Non-Resident who had gross income in 2022  from sources                extension for 2022 and file on-line, you may use a direct debit from your 
   in Delaware, you must file a Delaware Tax return.                                   checking or savings account or pay by credit card. If you are paying by 
                                                                                       direct debit you may specify a later payment date, up to the due date. 
What Form to File                                                                      Payments by direct debit must not come from an account outside the U.S. 
                                                                                       and may be made in any amount without dollar limitation. Payments up 
                                 PIT-RES                   PIT-NON                     to $10,000 can be made by credit card. If you choose not to file online, a 
                                                                                       blank copy of Form PIT-EXT is available from the Division of Revenue or 
Full-year residents                                                                    from our website.
Part-year residents                                                                    Blanket requests for extensions will not be granted. YOU MUST submit 
                                                                                       a separate extension request for each return.
Non-residents
                                                                                       Steps for Preparing Your Return
Who is a Resident                                                                      Step 1
A resident is an individual who either:                                                Complete your federal income tax return and any other state return(s).  
•  Is domiciled in this State for any part of the taxable year; or                     They will be used in preparing your Delaware return.
•  Maintains a place of abode in this State and spends more than 183                   Step 2
   days of the taxable year in this State.                                             Fill in your name, address and filing status.
A domicile is the place an individual intends to be his permanent home; 
a place to which he intends to return whenever he may be absent. An                    Step 3
individual  can have only  one domicile. A domicile, once established,                 Using the line-by-line instructions, begin by completing all lines relevant to 
continues until the individual moves to a new location and exhibits a bona             your return on the front of the form and complete each section in order.
fide intention of making it his or her permanent home.                                 Step 4
Full-Time Students with a legal residence in another state remain legal                When  you  are  finished,  attach  the  appropriate  documents  to  your 
residents of that state unless they exhibit intentions to make Delaware                Delaware return. See “What Documents to Attach” on page 3.
their permanent residence.
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Step 5 If you were 65 years of age or older on 12/31, Line 20,
Sign, date, enter your phone number, and send Form PIT-RES along with you are eligible for an additional standard Page 8
all required attachments to the applicable address listed below. If the deduction of $2,500, if you did not itemize.
return is prepared by a paid preparer, the paid preparer must also sign
the return.
Members of Armed Forces
Notes: While you are stationed in Delaware, your military and non-military pay is
subject to Delaware state income tax as follows:
• The return is not complete unless it is signed and dated.
• If filing a joint return or a married combined separate return, both Members of the Armed Forces
spouses must sign the return.
• In order to aid in timely processing of your return, please include a Delaware Filing Required
telephone number where you can be reached during normal working Are you a Legal
hours. Resident of Military Active Other Income Other Income
• Each preparer is responsible for including all relevant items about Delaware? Duty Income Earned in DE Earned in
Other States
which he/she has information.
• Separate filers MUST submit their returns in separate envelopes. Yes Yes* Yes* Yes*
Please DO NOT include duplicate copies of a spouse’s return. No No Yes* No
What Documents to Attach *Whether you are stationed in Delaware or not.
Attach the following documents to your Delaware return: Your state of legal residence is the same as it was when you entered
the Armed Forces unless you voluntarily changed it while in the Armed
1. DE Schedule I, II, III, IV, and V (PIT-RSS), if completed. Forces. For example, if you were a legal resident of Delaware when you
2. W-2 Form(s) issued by your employer and all 1099-R forms to receive entered the Armed Forces, you remain a legal resident of Delaware for
credit for Delaware tax withheld. Delaware state income tax purposes unless you voluntarily abandoned
3. A copy of Page 1 and Page 2 of your Federal Form 1040 and supporting your Delaware residency and established a new legal domicile in another
1040 schedules (1,2,3,4, etc.). state.
4. A copy of all federal schedules you are required to file with your federal
return (for example, Schedule C, D, E, F, etc.). If you change your legal residence, in the year you change, you are a part-
5. A copy of Federal Schedule EIC – Earned Income Credit. year resident of both states. A change in legal residence is documented
6. Delaware (PIT-RSA), if you claim itemized deductions. by filing DD Form 2058 and DD Form 2058-1 with your military personnel
office.
7. A signed copy of other state’s income tax return(s) if you claim a credit
for taxes paid to another State. Do NOT use the amount from your The following examples illustrate this:
W-2 form(s). 1. Airman John Green, who is a legal resident of Delaware (domiciled
8. A copy of Federal Form 2441, if you claim a credit for Child and in Delaware), was ordered to duty in, and moved his family to, New
Dependent Care expenses. Jersey. The family has no income other than Green’s military pay.
9. A copy of Form 1100S, Schedule A-1, if you claim a credit for taxes paid Airman Green will file a federal and Delaware Resident tax return only.
by an S Corporation. A New Jersey state tax return is not required.
10. Form PIT-UND, pages 1 and 2, if you completed Part 3 of the PIT-UND 2. Sergeant Paul Smith, whose domicile is Ohio, to which he is liable for
or if the calculated estimated tax penalty is greater than zero. income taxes, has been on active duty in Delaware for 12 months.
11. Forms PIT-CRS, PIT-RSA and Form 1801AC and/or Form 2001AC, if Sergeant Smith is single and has non-military income from Delaware.
applicable. See page 9 for a description of Form PIT-CRS Credits. Sergeant Smith will file as a non-resident of Delaware (using Form PIT-
12. A copy of Form REW-EST, Real Estate Tax Return, if you declared and NON) reporting all his income in Column A. He will deduct his military
paid estimated taxes on the sale of real estate owned in Delaware. compensation from his Delaware Non-Resident Return as a federal
adjustment to gross income. (Column A, Line 16.) Sergeant Smith
NOTE: Failure to attach the above required documentation may delay should contact Ohio for his filing requirements for Ohio.
the processing of your return.
Military Spouses
If Enclosing Payment w/ State of Delaware,
Balance Due (from Line 45): Division of Revenue, P.O. Box 508, All income of a non-military spouse is taxed in the state of their legal
Wilmington, DE 19899-508 residence. The following examples illustrate this:
If Refund Due on Line 46: State of Delaware, 1. Airman Dan Brown and his spouse are legal residents of Delaware
Division of Revenue, P.O. Box 8710, (domiciled in Delaware). Airman Brown was ordered to duty in, and
Wilmington, DE 19899-8710 moved with his spouse to, New Jersey. Besides Airman Brown’s military
pay, his spouse has New Jersey source wages. Airman Brown and
Zero Due returns or returns State of Delaware, his spouse will file both a federal and Delaware Resident tax return
without payment: Division of Revenue, P.O. Box 8711, reporting both military and nonmilitary income. A New Jersey state tax
Wilmington, DE 19899-8711 return is not required.
2. Sergeant Michael Jones, whose domicile is not Delaware, has been on
Persons 60 or Over Checklist active duty in Delaware for 12 months. Sergeant Jones is married and
his spouse has non-military income from Delaware. If Sergeant Jones’
If you were 60 years of age or older on 12/31, please review the spouse maintains a legal residence in a state other than Delaware, a
following items before filing your return: Delaware state tax return will not be required. Sergeant Jones and
You are entitled to an additional personal Line 26b, his spouse should contact their state of legal residence for their filing
credit of $110. Page 8 requirements.
You may be eligible for the pension exclusion. Line 6, A military spouse claiming an exemption from Delaware’s income Tax
Page 6 withholding requirements must complete an Annual Withholding Tax
Exemption Certification Form, Form W-4DE, and provide it to their
Social Security and Railroad retirement Line 8a, employer. This form is also available on our website at revenue.delaware.
benefits are excluded from Delaware taxable Page 7 gov . A military spouse claiming an exemption must meet the conditions
income. set forth under the Service Members Civil Relief Act, as amended by the
You may be eligible for an exclusion if your Line 11, Military Spouses Residency Relief Act.
earned income was less than $2,500. Page 7

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Requirement to File Estimated Taxes                                           Exceptions to the Penalty
Every person who is either a resident of Delaware or has income from          You will not owe the penalty if your 2022 tax return was for a period of 12 
Delaware  sources  may  be  required  to  file  quarterly  Declarations  of   full months AND ONE of the following applies:
Estimated Tax to the Delaware Division of Revenue  if the Delaware tax        1. You had no tax liability for 2021 (Line 16), or
liability less payments and credits can reasonably be expected to exceed      2. The total of Line 31 (Total Non-Refundable Credits) , Line 33 (Earned 
$800 (See worksheet on page 4).
                                                                                 Income Tax Credit) and Line 39 (Total Refundable Credits) on your 2022 
You may be required to make estimated tax payments      if you receive           return equals at least 100% of the tax liability  shown  on your 2021 
unemployment compensation, a lump sum distribution, or a large bonus             return and estimated tax payments for 2022 were made on time. Use 
at the end of the year.                                                          110% of your 2021 tax liability if your 2021 Delaware AGI exceeded 
                                                                                 $150,000,  or  if  you  are  filing  status  3  and  your  2021  Delaware  AGI 
You may also be required to make estimated tax payments if you are a             exceeded $75,000.
Delaware resident and:                                                        3. For Special Rules regarding Farmers and Fishermen and for waivers of 
•  Your employer does not withhold Delaware tax or                               the penalty, please see the separate instructions for Form PIT-EST and/
•  You work in another state whose tax withholding rate is lower than            or Form PIT-UND.
Delaware’s.
The estimated tax instructions contain the worksheet for computing            Penalties and Interest
your estimated tax liability and will be available after January 15, 2023. If 1. Interest – Underpayment or late payment 
you need estimated tax coupons, you may find them on our website at              The Delaware Code provides that interest on any underpayment or 
revenue.delaware.gov/personal-income-tax-forms/    , leave a message             late payment of income taxes due shall accrue at the rate of ½% per 
on the forms voice mailbox at (302) 577-8588 to request them, or call toll       month, from the date prescribed for payments to the date paid.
free 1-800-292-7826 (Delaware only).                                          2. Penalty – Late-filing of balance due return 
                                                                                 The law imposes substantial penalties for failure to file a timely 
Estimated tax payments may be made on-line at tax.delaware.gov     by            return. Late-filed returns with a balance due are subject to a penalty 
direct debit from your checking or savings account or by credit card. If         of 5% per month of the balance due.
you are paying by direct debit you may specify a later payment date, up 
to the due date. Payments by direct debit may not come from an account        3. Penalty – Negligence/fraud/substantial understatement 
outside the U.S. and may be made in any amount without dollar limitation.        The law also provides severe penalties for filing a false or fraudulent 
Payments up to $10,000 can be made by credit card. If you want to pay by         return, or for a false certification. The mere fact that the figures you 
check, you must use the paper form PIT-EST available on our website at           report on your Delaware return are taken from your Federal return 
revenue.delaware.gov.                                                            will not relieve you from the imposition of penalties for negligence or 
                                                                                 for filing a false or fraudulent return.
                                                                              4. Penalty – Failure to pay 
When to Make Your Estimated Tax Payment                                          The law provides a penalty of 1% per month (not to exceed 25%) of 
For estimated tax purposes, the year is divided into four payment periods.       the net tax liabilities for failure to pay the tax liability due on a timely 
Each period has a specific payment due date as indicated below:                  filed or late-filed return. This penalty is in addition to the interest 
                                                                                 charged for late payment.
                                                                              5. Penalty – Failure to File/Pay Estimated Taxes 
Who Must File Estimated Taxes for 2023                                           The law provides a penalty of 1½% per month of the computed tax 
To determine if  you  must  pay  estimated income  tax  payments                 payment for failure to file/pay estimated taxes due. This penalty is in 
complete the following:                                                          addition to those penalties and interest listed above. The penalty is 
                                                                                 also assessed if an estimated payment is filed late.
1.  Enter the  amount  of  your  total estimated tax              1
    liability for 2023 (See the tax table or tax rate                         Federal Privacy Act Information
    schedule).                                                                Taxpayer IDs must be included on your income tax return. The mandatory 
2.  Enter the amount of your estimated Delaware                   2           disclosure of your Taxpayer ID is authorized by Section 306, Title 30 of 
    withholding taxes and other credits for 2023.                             the Delaware Code. Such numbers are used primarily to administer and 
                                                                              enforce all tax laws, both  civil and  criminal, for which  the Division  of 
3.  Enter the balance due (Line 1 minus Line 2).                  3           Revenue has statutory responsibility.
4.  You DO NOT have to file estimated taxes if:
    •  Line 3 is less than $800, or                                           Amended Returns
    •  Line 2 is at least 90% of Line 1, or
                                                                              If any changes made to your federal return affect your state income tax 
    •  Line 2 is at least equal to 100% of your total tax liability for       liability, you are required to report the change to the Delaware Division 
    2022.  If  your  2022  Delaware AGI  exceeded  $150,000,  or  if          of  Revenue  within  ninety  (90)  days  after  the  final  determination  of 
    you are filing status 3 and your 2022 Delaware AGI exceeded               such  a  change  and  indicate  your  agreement  with  the  determination 
    $75,000,  line  2  must  at least equal 110%  of  your  2022  tax         or the grounds of your disagreement. Use Form PIT-RES to change an 
    liability.                                                                income tax return you have already filed, and attach a copy of any federal 
                                                                              adjustments.

For the Period:                      The payment due date is:                 Rounding Off Dollars
1/1/23 through 3/31/23               May 1, 2023                              Dollar amounts on your return must be rounded off to the nearest whole 
4/1/23 through 5/31/23               June 15, 2023                            dollar. This means that amounts from 50 to 99 cents are increased to the 
6/1/23 through 8/31/23               September 15, 2023                       next dollar. For example, $1.50 becomes $2.00 and $1.49 becomes $1.00.

9/1/23 through 12/31/23              January 16, 2024                         Address Change
For more information concerning estimated taxes or to access the payment      If you move after you file your return, you should notify the Division of 
voucher and worksheet, visit de.gov/estimated, or call (302) 577-8200.        Revenue of your address change in writing. Please be sure to include your 
                                                                              and your spouse’s Taxpayer ID(s) in any correspondence with the Division 
Estimated Tax Penalty                                                         of Revenue.
You may owe this penalty if the amount you owe (Line 40, Balance Due) is 
more than 10% of the tax shown on your return (Line 32, Balance). 
                                                                               
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Section A - Additions
Page 1 of Form PIT-RES
Line 1 Federal Adjusted Gross Income
Name, Address and Taxpayer ID If you are using filing status 1, 2 or 5, enter your Federal Adjusted Gross
Print your name(s), address, and taxpayer ID(s) in the space provided. Income from Federal Form 1040, Line 11 into Column B. If you were not
If you are married, give names and taxpayer ids for both you and your required to file a federal return, complete Federal Form 1040 to determine
spouse whether you file joint or separate returns. If you are a Jr., Sr., II, III, your federal adjusted gross income. If you are using Filing Status 3 or 4,
etc., please indicate it in the Jr., Sr., III, box. use the worksheet on page 6 to assist in separating income, losses,
and deductions between spouses. You must each report your own
If either the primary taxpayer or spouse is deceased, the surviving income, losses, and deductions, and one-half of income derived from
spouse information should be entered first under “Your Taxpayer ID securities, bank accounts, real estate, etc., which are titled or registered
and Your Last Name”. The deceased person’s data should be entered in joint names.
under “Spouse’s Taxpayer ID and Spouse’s Last Name”. Also, write
DECD after their first name. For an example, please see Page 11. Interest on State and Local Obligations other than
Line 2 Delaware
Filing Status Interest you received from any obligations of States other than Delaware
Please indicate your filing status by marking the appropriate box. or their political subdivisions is taxable and must be added on Line 2.
FILING STATUS 1 – SINGLE TAXPAYER Examples of interest that is taxable:
If you were single on December 31, 2022, consider yourself Single for the • Interest received on Pennsylvania Turnpike Bonds.
whole year and use Filing Status 1. • Mutual fund dividends not included on Line 1 that are attributable
FILING STATUS 2, 3, AND 4 – MARRIED TAXPAYERS to interest on state or local obligations (minus those attributable to
the State of Delaware and its authorities and political subdivisions
You may file Joint, Separate, or Combined Separate Delaware returns. If provided the mutual fund reports that amount to you in writing).
you use Filing Status 4, you are in fact filing two separate returns which
have been combined on the same form for convenience. Line 3 Fiduciary Adjustments, Oil Percentage Depletion
NOTE: Generally, separate returns (filing status 3 or 4) will be Net additions from fiduciary adjustments derived from income received
advantageous if both spouses have Delaware adjusted gross income from an estate or trust as shown on Federal Form K-1, Beneficiary’s Share
in excess of $9,400. of Federal Income and Deductions, should be included on Line 3.
If you elect to use Filing Status 3 or 4, both you and your spouse Oil Percentage Depletion
must compute your taxable income the same way. This means if one
itemizes deductions, the other must itemize. If one takes the standard The law provides for the disallowance of any percentage depletion
deduction, the other must take the standard deduction in computing deduction allowable under federal law, to the extent it is in excess of cost
taxable income. depletion. Add the excess to the amount of fiduciary adjustments and
enter the total on Line 3.
If you elect to use Filing Status 3, you must include your spouse’s name
and taxpayer ID on your return. Section B Subtractions
For Filing Status 3 or 4, you must each report your own income, personal Line 5 Interest Received on U.S. Obligations
credits, deductions, and one-half of the income derived from securities,
bank accounts, real estate, etc., which are titled or registered in joint Interest received on obligations of the United States included on your
names. federal tax return is exempt from Delaware tax and should be entered on
Line 5. Failure to identify the payor on Federal Schedule B will result in the
FILING STATUS 5 – HEAD OF HOUSEHOLD disallowance of the deduction. Interest received on obligations for which
If you filed as Head of Household on your federal return or qualify as the United States is NOT the primary obligor or which are NOT guaranteed
certain married persons living apart, you may file as Head of Household by the full faith and credit of the United States is not exempt from tax and
on your Delaware return. may not be entered on Line 5 (Examples are shown in the table below).

Part Year Residents LINE 5 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS
If you were a part-year resident of Delaware in 2022 electing to file as a Examples of Examples of
full-year resident, indicate the dates of your Delaware residency. INTEREST THAT IS EXEMPT INTEREST THAT IS NOT EXEMPT
U.S. Treasury Bill, Bonds (Series E, Federal National Mortgage Asso-
PIT-UND Indicator F, G, H), Certificates, Notes ciation (Fannie Mae)
Check the “Form PIT-UND Attached” box and attach a copy of Form PIT- Export Import Bank Federal Home Loan Mortgage
UND to your return if you have calculated the underpayment of estimated Corp.
taxes and an estimated penalty is due OR if you completed Part 3. Use Federal Deposit Insurance Corp. Government National Mortgage
Form PIT-UND to determine if you owe a penalty for the underpayment of Association (Ginnie Mae)
estimated tax and to calculate the amount of the penalty. Federal Farm Credit Bank
To obtain Form PIT-UND, please contact our offices or visit the Division Federal Intermediate Credit Banks International Bank of Reconstruc-
of Revenue website at revenue.delaware.gov. Do NOT check this box if tion and Development
a completed Form PIT-UND (Pages 1 and 2) is not being sent with your Federal Land Banks
return. Do NOT submit a Federal Form 2210 instead of a Form PIT-UND.
Do not submit computer worksheets in lieu of Form PIT-UND. Tennessee Valley Authority
Mutual Fund Dividends (Dollar Student Loan Marketing Associ-
Line-by-Line Instructions amount or percentage directly ation
Next, complete the front of the form beginning with Line 1. Instructions attributed to a U.S. obligation, (Sallie Maes)
below. provided the Mutual Fund reports
that amount to you.)

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LINE 1 WORKSHEET
ALLOCATION OF FEDERAL ADJUSTED GROSS INCOME BETWEEN SPOUSES (Filing Status 3 and 4 Only)
Federal/Pro forma Spouse Yourself
1. Wages, salaries, tips, etc 1. 00 00 00 1.
2. Interest 2. 00 00 00 2.
3. Dividends 3. 00 00 00 3.
4. Taxable refunds, credits, or offsets of state and local income 4. 00 00 00 4.
taxes
5. Alimony received 5. 00 00 00 5.
6. Business income or (loss) 6. 00 00 00 6.
7a. Capital gain or (loss) 7a. 00 00 00 7a.
7b. Other gains (or losses) 7b. 00 00 00 7b.
8. IRA distributions 7. 00 00 00 8.
9. Taxable pensions and annuities 9. 00 00 00 9.
10. Rents, royalties, partnerships, s-corps, estates, trusts, etc. 10. 00 00 00 10.
11. Farm income (or loss) 11. 00 00 00 11.
12. Unemployment compensation (insurance) 12. 00 00 00 12.
13. Taxable social security benefits 13. 00 00 00 13.
14. Other income 14. 00 00 00 14.
15. Total income. Add Lines 1 through 14 15. 00 00 00 15.
16. Total Federal Adjustments (Federal Schedules) 16. 00 00 00 16.

17. Federal Adjusted Gross Income. Subtract Line 16 from Line 15. 17. 00 00 00 17.
Enter on page 1, Line 1, columns A and B of your Delaware return

Line 6 Pension Exclusion NOTE: Each taxpayer may receive ONLY ONE pension
exclusion, even if he or she is receiving more than one
Amounts received as pensions from employers (including pensions of a pension or other retirement distribution. Spouses who each
deceased taxpayer) may qualify for an exclusion from Delaware taxable receive pensions are entitled to one exclusion each.
income, subject to the limitations described below.
Disability pension income paid by your employer is reported as wages
An early distribution from an IRA or pension fund for emergency on the federal return, until you reach the minimum retirement age.
reasons or following a separation from employment does not qualify Minimum retirement age generally is the age at which you can first
for the pension exclusion. If the distribution code listed in Box 7 of receive a pension or annuity if you are not disabled. Therefore, disability
your 1099 R is a 1 (one), or if you were assessed an early withdrawal pension income would not qualify for the pension exclusion.
penalty on Federal 1040, Schedule 2, Line 8 for the distribution, then Pension Exclusion Example: The primary taxpayer received $10,000 in
that distribution DOES NOT qualify for the pension exclusion. pension income. The secondary taxpayer received no pension income.
The taxpayers had joint bank accounts and mutual fund accounts. They
Pension Exclusion for Individuals Under 60 earned $5,000 in interest from the bank, $1,000 in dividends and $3,000 in
IF YOU WERE UNDER 60 on December 31, 2022 and retired from the capital gains. The income from these joint accounts would be split equally
United States military and received pension income during the year, your between the two taxpayers.
exclusion equals $12,500 or the amount of your pension, whichever is less. Both taxpayers, in this example, are over 60 years old. The primary
IF YOU WERE UNDER 60 on December 31, 2022, and you receive a non- taxpayer has $14,500 of eligible retirement income (10,000+
military pension, your exclusion equals $2,000 or the amount of your 2,500+500+1,500=14,500), so the pension exclusion for the primary
pension, whichever is less. taxpayer is $12,500, the maximum exclusion. The eligible retirement
income of the secondary taxpayer is $4,500 (2,500+500+1,500= 4,500), so
the secondary taxpayer is entitled to a pension exclusion of $4,500. The
IF YOU WERE 60 OR OVER on December 31, 2022, your exclusion is secondary taxpayer cannot include in the pension exclusion calculation
determined as follows: the amount by which the primary taxpayer exceeded the $12,500
1. Amount of pension ........................................... $ maximum exclusion. When filing a joint return, the combined exclusion
for the primary and secondary taxpayer would be $17,000 (12,500+4,500).
2. Amount of “eligible retirement income” $
(See definition below) ......................................... Please remember to enclose the 1099R forms and other supporting
3. Total (add lines 1 and 2) ................................... $ schedules to support your pension exclusion.

Delaware State Tax Refund, Fiduciary Adjustment, Work
here and on Line 6 ............................................
4. Enter Line 3 or $12,500, whichever is less $ Line 7 Opportunity Tax Credit, Delaware NOL Carryovers
Eligible retirement income includes dividends, capital gains net Delaware State Tax Refund
of capital losses, interest, net rental income from real property and
qualified retirement plans (IRC Sec. 4974), such as IRA, 401(k), Keogh If some or all of your Delaware state tax refund was included in federal
plans, and government deferred compensation plans (IRC Sec. 457). adjusted gross income, include the amount on line 7 to reduce your
Delaware AGI.

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Fiduciary Adjustment                                                           LINE 11 WORKSHEET, PERSONS 60 OR OVER OR DISABLED
Net subtractions from fiduciary adjustments derived from income received 
from an estate or trust, as shown on your Federal Form K-1, Beneficiary’s      Single, married filing       Y   N Married filing joint returns. Y      N
Share of Income and Deductions, should be included on Line 7.                  separate returns.
                                                                               Were you at least 60               Were both spouses at least 
                                                                               years old or totally and           60 years old or totally and 
Work Opportunity Tax Credit                                                    permanently disabled on            permanently disabled on 
The law allows a deduction for the portion of wages paid but disallowed        12/31/2022?                        12/31/2022?
as a deduction for federal tax purposes by reason of claiming the work         Did your earned income             Is combined earned 
opportunity credit on the federal return. That portion of the deduction        (i.e., wages, tips, farm, or       income (i.e., wages, tips, 
for wages, which is disallowed for federal purposes, should be entered on      business income) total             farm or business income) 
Line 7. In order to claim this modification, you must attach Federal Form      less than $2,500?                  less than $5,000?
5884.
                                                                               Is Line 10 $10,000 or              Is Line 10 $20,000 or less?
                                                                               less?
Delaware Net Operating Loss Carryovers                                         If you answered YES to all,          If you answered YES to all,        
Taxpayers who were prevented in previous years from carrying back              enter $2,000 on Line 11.             enter $4,000 on Line 11.
federal net operating losses to their Delaware returns (because of 
Delaware’s $30,000 limit on net operating loss carrybacks) are permitted            NOTE: If you are filing a joint return and only one spouse 
to carry these additional losses forward on their Delaware return in years          qualifies for this exclusion, you should consider filing 
following the loss year.                                                            separate returns (Filing Status 3 or 4).
        Taxable Social Security/RR Retirement Benefits/Higher 
Line 8a Education Exclusion/Certain Lump Sum Distributions
Social Security/Railroad Retirement Benefits                                   Section C - Deductions
Social  Security  and  Railroad  Retirement  benefits  are  not  taxable  in   Itemized Deductions
Delaware and, therefore, should not be included in taxable income. Enter 
on Line 8a the total of any taxable payments included on Line 1.               If  you  elect to itemize deductions,  complete Section  C, Lines 13-18,  to 
                                                                               determine the amount of itemized deductions that you may claim on your 
Higher Education                                                               Delaware return; otherwise, skip this section.
Distributions  received  from  qualified  retirement  plans  (IRC  Sec.  4974, 
including  IRAs),  deferred  arrangements (such  as 401(k)  plans)  and             NOTE: If you claimed a standard deduction on your federal 
government deferred compensation plans (IRC Sec. 457) may be excluded               return, you may still elect to itemize your deductions on the 
from Delaware adjusted gross income to the extent they are used in the              Delaware return. In this case, complete and attach Form 
same tax year to pay for books, tuition or fees at an institution of higher         PIT-RSA.
education  attended  by  the  taxpayer or by  his  or her dependents  who 
have NOT attained the age of 26 by December 31, 2022, as long as such 
amounts  have  been  included  in  federal adjusted  gross income. Please      NOTE:  Do  not  enter  motor  vehicle  title,  realty  transfer  tax  fees  or 
include a copy of all 1098T forms and proof of payment(s) with your return     transfer fees as other taxes. They do not qualify.
to support your deduction.
                                                                                       Total Itemized Deductions from Form PIT-RSA  
Certain Lump Sum Distributions                                                 Line 13 (Must attach Form PIT-RSA)
Enter on Line 8a the amount, if any, of lump sum distributions included        Enter the total amount of itemized deductions shown on Form PIT-RSA. 
in federal adjusted gross income for which you used Form  PIT-STC to           All federal limitations apply to the calculation of Delaware itemized 
calculate the tax on Line 24.                                                  deductions.  See Instructions on page 11.
        529 Contribution to Delaware-sponsored Tuition                         If  you  are  unable  to  specifically  allocate  deductions  between  spouses, 
Line 8b Program and ABLE Program                                               prorate the deductions  based on the ratio of each spouse’s separate 
                                                                               income to the total joint income. For example, if one spouse earns 60% 
529 Contribution to Delaware-sponsored Tuition Program                         of  the  household  income, allocate 60%  of  the  itemized  deductions  to 
Contributions  made to a Delaware-sponsored tuition  program may be            that spouse and the other 40% of the itemized deductions to the spouse 
excluded from Delaware adjusted gross income up to a maximum. For a            earning 40% of the household  income. Enter the allocated itemized 
single, married filing separately, or head of household filer whose federal    deductions on line 17b in the respective columns.
adjusted gross income is less than $100,000 the maximum exclusion is 
$1,000. For married filing joint filers whose federal adjusted gross income    Line 14 Foreign Taxes Paid
is less than $200,000 the maximum exclusion is $2,000. Contributions to        If  you  elected the  Foreign Tax Credit  on  your federal return, you  may 
an account in a Delaware-sponsored tuition program for expenses used           add the amount of foreign taxes that were actually paid to your Federal 
for tuition in connection with enrollment or attendance at an elementary       itemized deductions to calculate your allowable Delaware itemized 
or secondary public, private, or religious school are not deductible.          deductions. Foreign taxes accrued, but not paid, are not allowed as an 
ABLE Program Contributions                                                     addition. On Line 14, enter the amount of foreign tax paid included on 
Contributions made to a qualified ABLE program (IRC Sec. 529A(b)) up to a      Federal Form 1116, or if you were not required to file Federal Form 1116, 
maximum of $5,000 for individual filers and $10,000 for joint filers may be    enter the amount of foreign tax paid.
excluded from Delaware adjusted gross income.
                                                                               Line 15 Charitable Mileage Deduction
Line 11 Persons 60 or Over or Disabled                                         If you used your automobile to perform a voluntary service for a charitable 
                                                                               organization, you may increase your itemized deductions as follows:
The law provides for exclusions from gross income to persons meeting 
certain qualifications. Please refer to the Line 11 worksheet below.           Miles driven 1/1/2022–12/31/2022                  x .26 = $
                                                                               (Enter this amount on Line 15).

                                                                               Line 17 Form PIT-CRS Tax Credits
                                                                               Enter the amount of the charitable contribution claimed in your federal 

                                                                      Page 7

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itemized deductions  for permanent gifts of land, or interest in land, to 
public  agencies  and  qualified  private  nonprofit  charitable  organizations      Line 24  Lump Sum Distribution
and any investment in Neighborhood Assistance for which you claimed                  A qualified lump sum distribution is the payment of the entire balance 
a tax credit for Form PIT-CRS on Line 12 of your Delaware return. Form               from a qualified plan (for example, pension, profit-sharing or stock bonus 
1801AC and/or Form 2001AC and the Division of Revenue approval letter                plans). The payments must all be received in the same tax year.
must be attached to your return.
                                                                                     This form applies, in the case of someone who is not self-employed, only 
                                                                                     when the distribution (defined above) was made:
Line 18    Net Itemized Deduction
                                                                                     •  Due to the participant’s death;
Calculate the amount of your net itemized deductions by subtracting Line             •  Due to the participant’s separation from employment; or
17 from Line 16.                                                                     •  After the participant had attained age 59½.
                                                                                     In the case of a self-employed person, this form applies only when the 
Line 19a      Standard Deduction                                                     distribution (defined above) was made:
The law allows you to take a standard deduction in lieu of itemizing your            •  Due to the participant’s death;
deductions. If you elect to take the Delaware STANDARD DEDUCTION, be                 •  After the participant had attained age 59 ½; or
sure to check the box on Line 19a and enter the appropriate amount as 
listed below:                                                                        •  The participant was previously disabled.
                                                                                     An  early  distribution  from  an  IRA  or  pension  fund  for  emergency 
Delaware Filing Status Standard Deduction             Enter on Line 19               reasons or following a separation from employment does not qualify 
                                                                                     for  the  pension  exclusion.    If  the  distribution  code  listed  in  Box  7  of 
           1                        $3,250            Column B                       your 1099 R is a 1 (one), or if you were assessed an early withdrawal 
           2                        $6,500            Column B                       penalty on Federal 1040, Schedule 2, Line 6 for the distribution, then 
                                                                                     that distribution DOES NOT qualify for the pension exclusion. Please 
           3                        $3,250            Column B                       attach the appropriate forms with your return.
           4                        $3,250            Columns A & B
                                                                                     Page 2 of Form PIT-RES
           5                        $3,250            Column B
                                                                                     Line 26a Personal Credits
NOTE: If you claimed a standard deduction on your federal return, you                Enter the  total number  of  dependents  listed  on  your  federal  return, 
may still elect to itemize your deductions on the Delaware return. In this           multiply by $110 and enter the total on Line 26a. If you are married and 
case, complete and attached Delaware Form PIT-RSA.                                   filing a combined separate return (Filing Status 4), split the total between 
NOTE:  If one spouse elects the standard deduction, the other spouse                 Columns A and B in increments of $110. You are still eligible for this credit 
must also take the standard deduction.                                               even though you do not recognize personal exemptions on your federal 
                                                                                     return.
Line 19b      Itemized Deductions
                                                                                            NOTE: You are not entitled to a Delaware Personal Credit if 
If you elect to itemize deductions:                                                         you are listed as a dependent on another individual’s Federal 
   a. Check the box on Line 19b.                                                            return. Enter “0” in the space provided on Line 26a.
   b. Complete Section  C, Lines 13  through  18  on  the front of your 
      Delaware return.                                                               If you are married and filing separate returns (Filing Status 3), allocate 
   c. Enter the amount from Line 18 on Line 19.                                      dependents to each return and multiply by $110, entering the total for 
   d. Attach a copy of Form PIT-RSA.                                                 each  return  in  Column  B.  Please  see  example  below. All  other  filing 
                                                                                     statuses place the total in Column B.
Line 20    Additional Standard Deduction                                             If you were not required to file a federal return, enter $110 for each spouse 
The additional standard deduction is allowable only for those persons 65             reporting income plus $110 for each person who could have been listed as 
years of age or older and/or  blind, electing to use the Delaware standard           a dependent had you been required to file a federal return. Allocate the 
deduction.                                                                           total personal credits for your filing status as described in the paragraph 
                                                                                     above.
NOTE: If you elect to itemize your deductions, you do not qualify for the 
additional standard deduction even though you may be 65 years of age                 Example: If you filed your federal return as married filing jointly and have 
or older and/or blind. If you itemize deductions, do not check the “65 or            no dependents, enter $220.
over” box.                                                                           •  $110 in each column if Filing Status 4
If you qualify for the additional standard deduction:                                •  $110 per return in Column B if Filing Status 3, or
1. Be sure you checked the box on Line 19a to indicate you are using the             •  $220 in Column B if Filing Status 2.
   standard deduction.                                                               Please ensure that the number of personal credits listed on the Delaware 
2. Check the appropriate box(es) relating to age and/or blindness on Line            return  does  not  exceed  the  number  of  dependents  reflected  on  your 
   20.                                                                               Federal return. This data will be verified with the IRS.
3. Multiply  the  number  of  boxes  checked  on  Line  20  by  $2,500  and 
   determine the total (a maximum of $5,000 per individual).                         Line 26b Additional Personal Credits
4. If  you  are  filing  a  combined  separate  return,  enter  the  amount          If you and/or your spouse were 60 years of age or over on December 
   pertaining to each spouse (boxes checked x $2,500) in the spouses’                31, 2022, check the appropriate box(es), multiply the number of boxes 
   respective columns  ($5,000  per  spouse  age  65  or over and  blind;            checked by $110, and enter the total on Line 26b.
   $2,500 per spouse age 65 and over or blind).
5. All other filing statuses should enter the total for both individuals in          If you are filing a combined separate return (Filing Status 4), enter $110 in 
   Column B.                                                                         the column(s) that correspond to the checked box(es).

Section D - Calculations                                                             Line 27  Other State Tax Credit
Line 23    Tax Liability From Tax Rate Table/Schedule                                If you are a resident of Delaware (or elect to be taxed as one) and pay 
                                                                                     income taxes to another State on income earned in the other State which 
If  Line  22  is  less  than  $60,000,  use  the  tax  table  to  compute  your  tax is also included in your Delaware taxable income, the law allows you a tax 
liability. If line 22 is $60,000 or greater, use the tax schedule at the end of      credit against your Delaware income tax. Do not include city wage taxes 
the tax table to compute your tax liability. Enter your tax liability on Line        or county taxes paid directly to the county. (See Worksheet below.)  If 
23.
                                                                       Page 8

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you claim a credit for taxes paid to another state, you must attach a
signed copy of the income tax return filed with the other state(s). In Line 29 Other Non-Refundable Credits Form PIT-CRS Credits
addition, your Delaware return information will be shared with the Taxpayers claiming any of the following credits must complete and attach
other state(s) for which you claimed the credit. Form PIT-CRS to their return (Form PIT-CRS is available from the Delaware
If you are claiming a credit for taxes paid to more than one State, you must Division of Revenue or revenue.delaware.gov).
complete Form PIT-RSS Schedule I and attach it to your Resident return. Economic Development Credits are available to certain businesses
Example: You claim a credit for taxes paid to Pennsylvania AND New Jersey engaged in a qualified business activity who meet the minimum capital
on your Delaware return. On Form PIT-RSS Schedule I, enter the names investment and new hiring requirements. Only taxpayers approved by the
of the other States and amount of credit claimed in HIGHEST to LOWEST Division of Revenue may claim these credits.
credit amount order.
Green Industry Credits are available for reducing waste release, use
LINE 27 WORKSHEET : CREDIT FOR TAXES PAID TO ANOTHER STATE of recycled materials, processing of waste materials and collection and
distribution of recycled materials. Only those taxpayers whose eligibility
Column A Column B is certified by the Delaware Department of Natural Resources and
1. Enter adjusted gross income from 1 Environmental Control and the Delaware Division of Small Business,
the other state return. Development and Tourism may claim these credits.
2. Delaware adjusted gross income 2 Brownfield Tax Credits are available for promoting the rehabilitation
(Line 12 of return). of contaminated industrial and commercial sites. Only those Taxpayers
3. If Line 1 is less than Line 2: 3 whose eligibility is certified by the Delaware Department of Natural
divide Line 1 by Line 2 and enter. Resources and Environmental Control may claim these credits.
If Line 1 is greater than Line 2: Research and Development Tax Credit. A business or individual may take
enter 100%. an income tax credit for Delaware qualified research and development
4. Enter amount from Line 23, Form 4 expenses. A Division of Revenue approval letter must be attached to your
PIT-RES. Delaware return.
5. Multiply Line 3 by Line 4. 5 Land and Historic Resource Tax Credit. A business or individual may take
an income tax credit for permanent gifts of land or an interest in land to
6. Enter taxes paid to other states 6 public agencies and qualified private non-profit charitable organizations.
(net of credits). (Exclude city wage A Division of Revenue approval letter must be attached to your Delaware
and county taxes paid directly to Return.
county).
7. Your credit allowance for this 7 Historic Preservation Tax Credits are available to Resident Curators
state is the smaller of Line 5 or 6. and to those persons who work to promote community revitalization
Enter this amount here and on and restoration, and the rehabilitation of historic properties. Only those
Line 27 of Form PIT-RES. taxpayers whose eligibility is certified by the Delaware State Historic
Preservation Office may claim these credits.
With regard to any credit claimed for taxes paid to another state, the credit . Certain taxpayers are eligible for
is limited to the smallest of the following: Neighborhood Assistance Tax Credit
an income tax credit for contributing to a neighborhood organization,
The Delaware tax liability; community development corporation, or community-based development
a. The tax liability due and paid, after the application of all credits organization; or for providing neighborhood assistance, job training, or
(for example, tax forgiveness credit, earned income credit, poverty education to an impoverished area or for low and moderate-income
level credit), to the other state. The amount due and paid is not the families. Only those taxpayers whose eligibility is certified by the Delaware
amount on your W-2; or State Housing Authority may claim these credits.
b. The amount computed by multiplying the Delaware tax by a fraction, Automatic External Defibrillators Tax Credit. Any business that places
the numerator of which is your adjusted gross income from sources an automatic external Defibrillator in service at a business location in the
in the other state and the denominator of which is your Delaware State is entitled to a credit equal to $100 per unit.
Adjusted Gross Income (Line 12).
NOTE: If you file using filing status 4 – married filing combined separate – Line 30 Child Care Credit
enter the credit in the column for the person who actually worked or was A resident individual is allowed a credit against his/her individual tax in
taxed by the other state. the amount of fifty percent (50%) of the child and dependent care credit
allowable for federal income tax purposes. Use the worksheet provided
NOTE: Taxes paid to a political subdivision of a state cannot be claimed as below to compute the amount of the deduction. The Child Care Credit
a credit. The District of Columbia is classified as a “State” for the purpose should not be confused with the Child Tax Credit, which is not an
of this credit and, therefore, taxes paid to the District of Columbia can be allowable credit on the Delaware return.
claimed as a credit on Line 12.
In the case of spouses who file a joint federal return, but who elect to
Line 28 Volunteer Firefighter Credit file separate or combined separate returns for Delaware, the credit
Enter on Line 28 the total of the following credit(s) to which you are may only be applied against the tax imposed on the spouse with the
entitled: lower taxable income reported on Line 22.
The law allows a credit of $1,000 against the income tax liability of NOTE: You must attach a copy of Federal Form 2441 to your Delaware
return.
Delaware residents who are active firefighters, or members of fire
company, auxiliaries, or rescue squads. To qualify for the credit, you must
be an active volunteer firefighter on call to fight fires on a regular basis, LINE 30 WORKSHEET - CHILD CARE CREDIT
a member of a fire company auxiliary or active member of an organized Enter the total amount from Line 11 of Federal Form 2441 (Federal form
rescue squad in a Delaware volunteer company. Active status of the must be attached) and multiply by 50% (.50).
members is verified annually by the Division of Revenue with the
volunteer fire companies. x .50 = $
You must enter the Fire Company number where you volunteer on Line Enter result on Line 30 of your return.
28 Column A and/or Column B, to qualify for the credit, enter the amount Do not enter an amount in excess of $4,000.
of this credit on Line 28. Column A and/or Column b. Only one $1,000
credit may be claimed by each spouse. If you file using Filing Status 2
(Joint), Do not enter $1,000 in Column A.
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order to receive proper credit for fourth quarter estimated tax payments,
Line 31 Total Non-Refundable Credits they must be made by January 16, 2023. Also, enter the amount paid with
The total of all non-refundable credits (Lines 26a through 30) is limited to Form PIT-EST (1027) (Automatic Extension) on this line. DO NOT INCLUDE
the amount of your Delaware tax liability on Line 25. S CORPORATION PAYMENTS.
If you file a combined separate return (Filing Status 4), you may allocate
Line 33 Earned Income Tax Credit the estimated tax payments in any manner you wish. All other filing
A Resident individual is allowed a refundable credit of 4.5% of the federal statuses must claim the estimated tax payments under the Taxpayer ID
earned income credit or a nonrefundable credit of 20% of the federal for which the payments were made.
earned income credit against his or her individual tax. Complete DE
Schedule II (PIT-RSS) to determine the amount of the credit. Line 36 S Corporation Payments
In the case of spouses who file a joint federal return, but who elect to file Enter on Line 36, Column A and/or B the Delaware estimated tax payment
separate or combined separate returns for Delaware, the credit may only made on your behalf by an S Corporation. Attach a copy of the Delaware
be applied against the tax imposed on the spouse with the higher taxable Form 1100S, Schedule A-1 reflecting the payment. Be sure to include
income reported on Line 22. DE Schedule V (Form PIT-RSS).

Check Refundable check box if Refundable EITC amount is entered on Refundable Business Credits
PIT-RSS Form Line 16, or check Non-Refundable if Non-Refundable EITC Line 37
amount is entered on Form PIT-RSS Line 17. Business Finder’s Fee Tax Credit. This credit is available to encourage
Delaware businesses to bring non-Delaware businesses into the state.
DO NOT complete PIT-RSS Schedule II if you have not taken an Earned Only those taxpayers whose eligibility is certified by the Delaware Division
Income Credit on your federal return. of Small Business, Development and Tourism may claim this credit.
PIT-RSS: For each child for whom you claimed the Earned Income Credit New Economy Jobs Program Credit. A credit available to qualified
on your federal return, provide the following information: employers pursuant to the New Economy Jobs Program whose purpose
Line 7a: Enter the first name of each child. is to encourage the creation of high wage, knowledge-based jobs in this
state. To apply for certification as a qualified employer, submit Form
Line 7b: Enter the last name of each child. 2080DE (available from the Division of Revenue or at revenue.delaware.
gov) with the Secretary of Finance with a copy to the Director of the
Line 8: Enter the taxpayer identification number (ID) of each child. Delaware Division of Small Business, Development and Tourism.
Line 9: Enter the date of birth of each child. Any taxpayer claiming refundable credits must complete Form PIT-
Line 10: Please indicate by checking the appropriate box(es) if the child CRS(available at revenue.delaware.gov or from the Division of
was under age 24 at the end of 2022, a student, or younger than you (or Revenue) and submit it with their Delaware return.
your spouse, if filing jointly).
Line 11: Check the appropriate box(es) relating to disability. Line 38 Real Estate Capital Gains Tax Payments Credit
Enter on Line 38, Column A and/or B, the total of all estimated income tax
Line 12: Enter the amount from Form PIT-RES Line 32. If you use filing payments at the time of sale of Delaware real estate. If you file combined
status 4, combined separate return, enter the PIT-RES Line 32 amount separate (Filing Status 4), you may allocate these payments in any manner.
from the same column with the higher taxable income amount from PIT- All other filing statuses must claim these payments under the Taxpayer ID
RES Line 32. for which the payments were made.
Line 13: Enter the Federal Earned Income Credit from Federal Form or IRS NOTE: Please submit copies of all Forms REW-EST.
form 1040 or 1040-SR, Line 27.
Line 39 Total Refundable Credits
Line 14: Multiply Line 13 x 0.045
Calculate your total refundable credits by adding lines 34 through 38.
Line 15: Multiply Line 13 x 0.20
If this is an amended return, please proceed to Line 47 on page 3 of
Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater Form PIT-RES.
than or equal to Line 12, enter amount from Line 14 here and also on
Line 33 of Form PIT-RES and check the Refundable box on Line 33 of Form
PIT-RES. Line 42 Contribution to Special Funds
You and/or your spouse may wish to contribute to any or all of the
Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less worthwhile funds listed on the last page of this booklet. You must complete
than Line 12, compare Line 12 to Line 15 and enter the smaller amount DE Schedule III (PIT-RSS). Enter the amount of your donation on the line
here and also on Line 33 of Form PIT-RES and check the Non-Refundable provided next to the designated fund(s) of your choice. Enter the total
box on Line 33 of Form PIT-RES. amount donated on Line 42. The minimum amount for a donation is $1.
NOTE: The following forms must be attached to your Delaware return if If you are not due a refund and you wish to make a contribution, you may
you claim the Earned Income Tax Credit: do so. Include the total amount of your donation with the balance due.
• DE Schedule II (Form PIT-RSS)
• Federal Form 1040, Pages 1 and 2 Line 43 Carryover to 2023 Estimated Taxes
• Federal Form EIC If you are using Filing Status 1, 2, 3 or 5, and wish to apply a portion of your
Failure to attach the above documentation may delay the processing overpayment to your 2023 Estimated Taxes, enter on Line 43 the portion
of your return. of your overpayment (Line 41) to be applied. If you use Filing Status 4,
enter on Line 43 the portion of your net overpayment (Line 41, Column
A and B, less Line 40, Column A and B) to be applied. NOTE: Any amount
Line 34 Delaware Tax Withheld entered on Line 43 will reduce the amount of overpayment to be refunded
to you.
Enter the Delaware income tax withheld as shown on your W-2 and/or
1099-R Forms in Column A and/or B. DO NOT INCLUDE CITY WAGE TAX.
DO NOT INCLUDE S CORPORATION PAYMENTS. Be sure to include DE Line 44 Penalties and Interest Due
Schedule IV (Form PIT-RSS). You may compute the amount of penalties and interest due or you may
leave Line 44 blank and the Division of Revenue will calculate the amount
Line 35 Estimated Tax Payments and Payments with Extensions for you and send you a bill. Penalties may be assessed for filing a balance
due return late, failure to pay the tax liability due, fraud, negligence and
Enter on Line 35, Column A and/or B, the total quarterly estimated tax failure to pay estimated taxes (See Page 4 for a description of penalties
payments for 2022 including any credit carryover from your 2021 return. In and interest).
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If you have calculated the underpayment of estimated taxes using In order to comply with new federal banking rules, you must declare
Form PIT-UND and an estimated penalty is due OR if you completed whether your refund will go to a bank account outside the United States. If
Part 3, check the “Form PIT-UND Attached” box at the top of your return the answer is yes, do not enter your account information. We will instead
and submit pages 1 and 2 of the form with your return. Do not submit mail your refund by check.
computer worksheets in lieu of Form PIT-UND. Checking the box without
including a Form PIT-UND will delay the processing of your return. If you
submit a PIT-UND, it will not be processed unless the box is checked. Sample Check

Line 45 Net Balance Due
If you are using Filing Status 1, 2, 3 or 5, enter the amount of the net balance
due (Line 40 plus Lines 42 and 44) and pay in full. If you are married using
Filing Status 4, enter the total balance due (Line 40, Columns A and B, less
Line 41, Columns A and B, plus Lines 42 and 44) and pay in full. Make check
payable to: DE Division of Revenue.
Please visit our website at www.revenue.delaware.gov, or call to discuss
payment difficulties. Our representatives are available 8:00AM to 4:15PM,
Monday through Friday to explain the payment options available.
NOTE: Some financial institutions will not deposit joint refunds into an
• New Castle County: 1-302-577-8208 individual account. The Delaware Division of Revenue is not responsible if
• Kent and Sussex County: 1-800-292-7826 a financial institution refuses a direct deposit.
• Outside Delaware: 1-302-577-8208
Line 46 Net Refund Deceased Taxpayers
If you are using Filing Status 1, 2, 3 or 5, enter the amount of the total When filing a return for a decedent, write DECD after the decedent’s
refund (Line 41 less amounts on Lines 42, 43, and 44) to be refunded to first name on Page 1. If there is a surviving spouse, the surviving spouse
you. If you are using Filing Status 4, enter the total net refund (Line 41, information should be entered FIRST under “Your Taxpayer ID and Your
Column A and B, less Line 40, Column A and B, less amounts on Line 42 Last Name.” The deceased person’s data should be entered under a
and/or Line 43 and Line 44) to be refunded to you. If you do not have a “Spouse’s Taxpayer ID and Spouse’s Last Name”.
balance due or a refund due, enter “0” on Line 46. Decedent example: John and Mary Jones have been married for 30 years
and file jointly (Filing Status 2). John Jones passed away on June 30, 2022.
Section E – Direct Deposit Information Mary, as the surviving spouse, will enter her data in “Your Taxpayer ID,
Your Last Name, First Name and Middle Initial.” The data for John, the
Direct Deposit or Refund decedent, will be entered in “Spouse’s Taxpayer ID, Spouse’s Last Name
Complete Section E if you want us to directly deposit the amount shown and Spouse’s First Name.” DECD will also be written after “John” under
on Line 46, Form PIT-RES into your bank account. Refunds may not be “Spouse’s First Name”.
direct deposited to a bank account outside the U.S.
Signature
Why Use Direct Deposit?
• You get your refund fast – even faster if you file online. Please review your tax return before you sign it. Complete the return to
the bottom of Page 2 to ensure you receive all credits and exclusions. PIT-
• Payment is more secure – there is no check to get lost. CFR must be completed if the check of the deceased taxpayer is to be
• More convenient. No trip to the bank to deposit your check. issued to the estate.
Check with your financial institution to make sure your deposit will be
accepted and to obtain the correct routing and account numbers. Paid Preparer
Delaware College Investment Plan (529 Plan) Please complete all the fields in the Paid Preparer section. You must also
sign the return.
Individuals can deposit their State income tax refund directly into a
529 Plan account. To obtain information on Delaware’s Plan or how to
contribute go to savingforcollege.com and select the State of Delaware PIT-RSA Instructions
in the US map area. For routing and account number information, please For additional information regarding deductible expenses, please see the
contact the financial institution that administers your 529 Plan. instructions for the Federal Schedule A.

Routing Number Medical and Dental Expenses
The routing number must be nine digits. The first two digits must be 01 You are permitted to deduct medical and dental expenses paid, after
through 12 or 21 through 32. Otherwise, the direct deposit will be rejected reimbursement, to the extent that they exceed 10% of your adjusted gross
and a check will be issued instead. On the sample check on page 11, the income. To calculate the amount that may be deducted, please follow the
routing number is 031100000. line by line instructions.
Your check may state that it is payable through a bank different from the • Line 1: Enter the total of your medical and dental expenses, after you
financial institution at which you have your checking account. If so, do reduce these expenses by any payments received from insurance or
not use the routing number on that check. Instead, contact your financial other sources.
institution for the correct routing number to enter on this line. • Line 2: Enter the amount from Federal Form 1040, Line 11.
• Line 3: Multiply Line 2 by 7.5% (0.075)
• Line 4: Subtract line 3 from Line 1. If line 3 is greater than Line 1,
Type enter zero.
Please check the type of account: checking or savings. State and Local Taxes
You are entitled to include certain taxes paid as an itemized deduction for
Bank Account Number Delaware purposes. You may include either state and local income taxes
The account number can be up to 17 characters (both numbers and or sales taxes, but not both. You may also deduct real estate taxes and
letters). Include hyphens but omit spaces and special symbols. Enter personal property taxes paid. However, the deduction you are permitted
the number from left to right and leave any unused boxes blank. On the for state and local taxes paid may not exceed $10,000 for taxpayers filing
sample check, the account number is 12340818. Be sure not to include the as single, head of household, or jointly, or $5,000 for a married individual
filing a separate return. The Tax Cuts and Jobs Act limited itemized
check number. deductions for taxes paid. The limitation does not apply to taxes paid
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or accrued in carrying on a trade or business or activity engaged in the information.
production of income, which should not be included on (PIT-RSA).
Line 5a: Enter any non-Delaware state or local income taxes that are not Total Itemized Deductions
otherwise claimed as a credit on Form PIT-RES. Line 17: Add the amounts on Lines 4, 7, 10, 14, 15, and 16. If using filing
DO NOT INCLUDE any Delaware tax paid, whether or not claimed as a status 1, 2, 3 or 5, enter this amount on Line 17a. If you are filing status
credit on Form PIT-RES. 4, Married Filing Combined Separate, allocate the itemized deductions
between the spouses and enter the amount attributable to each spouse
DO NOT INCLUDE the taxes paid that generated the credit you receive on Line 17b.
for taxes paid to another state on Line 27 of the Form PIT-RES.
Enter these amounts on Line 13 of the Form PIT-RES.
Line 5b: Enter any state or local sales taxes paid.
Line 18: Check this box if you elect to itemize even though the standard
You may deduct income taxes or sales taxes, but not both. Do not enter deduction would be greater than your itemized deductions.
anything on Line 5b if you have claimed income taxes on Line 5a.
Line 5c: Enter any state and local real estate taxes paid. Instructions For Tax Year 2022 Amended
Line 5d: Enter any state and local personal property taxes paid. Returns Only
Use Form PIT-RES to correct Form PIT-RES and check the Amended Return
Line 5e: Add Lines 5a through 5d. checkbox.
Line 5f: Enter the smaller of Line 5e or $10,000 ($5,000 if married filing a When And Where To File:
separate return).
File Form PIT-RES Amended only after you have filed your original return.
Example 1: If you paid $11,000 of real property taxes, $2,000 of local Generally, Form PIT-RES Amended must be filed within three (3) years
income taxes, and $5,000 of Delaware state income taxes then your after the date the original return was due, or within two (2) years after the
deduction on Line 5f would be limited to $10,000. date the tax was paid, whichever is later.
Example 2: If you paid $7,000 of real property taxes, $1,000 of local A Form PIT-RES Amended based on a net operating loss carry back must
income taxes, and $5,000 of Delaware state income taxes withheld that be filed within three (3) years after the date the return creating the net
were included on Line 34 of the Form PIT-RES, your deduction on Line 5f operating loss carry back is due. Therefore, even though the return the
of would be $8,000. operating loss is being carried back to is out of statute, if the return
Example 3: If you paid $2,000 of real property taxes, $1,000 of local creating the operating loss is still in statute, the carry back year becomes
income taxes, and $5,000 of Pennsylvania state income taxes for which “in statute”.
you did not claim a credit on Line 27 of the Form PIT-RES, your deduction Form PIT-RES Amended should be mailed to:
on Line 5f would be $8,000.
Delaware Division of Revenue
P.O. Box 8711
Interest You Paid Wilmington, Delaware 19899-8711
You are entitled to deduct certain interest paid, subject to the limitations For Line 57 Net Balance Due mail to:
imposed pursuant to Federal law. Delaware Division of Revenue
P.O. Box 508, Wilmington, DE 19899-0508
Line 8a: Enter home mortgage interest and points reported on a Federal
Form 1098. For Line 58 Net Refund mail to:
Delaware Division of Revenue
Line 8b: Enter home mortgage interest NOT reported on a Federal Form P.O. Box 8710
1098. Wilmington, DE 19899-8710

Line 8c: Enter points not reported on a Form 1098. Who Must File:
Line 8d: This field is Reserved for Future Use. If your federal return is changed for any reason, it may affect your Delaware
Line 8e: Add Lines 8a through 8c. State income tax liability. This would include changes made as a result
of an examination of your federal return by the IRS. You are required to
Line 9: Enter investment interest paid. Attach Federal Form 4952. report to the Division of Revenue such change within ninety (90) days after
the final determination of such change and indicate your agreement with
Gifts to Charity such determination or the grounds of your disagreement. Attach a copy of
any federal adjustments to your Delaware amended return.
You may deduct certain gifts to charity, subject to the same limitations
imposed by Federal law.
What To File:
Line 11: Enter gifts by cash or check. 1. Residents file Form PIT-RES, Resident Amended Delaware Personal
Line 12: Enter gifts by other than cash or check. If the value of any gift Income Tax Return.
exceeded $250, please see the instructions for the Federal Schedule A. 2. Non-Residents file Form PIT-NON, Non-Resident Amended Delaware
You must attach Federal Form 8283, if you made non-cash contributions Personal Income Tax Return.
in excess of $500. 3. Part-Year Residents may choose to file Form PIT-RES or Form PIT-NON.
Line 13: Enter any carryover from a prior year. Specific Instructions
Line 14: Add Lines 11 through Line 13. You can use form PIT-RES if the return you are amending is for a fiscal year
and the ending date of the fiscal year is 2022 or later starting on Page 1.
Casualty and Theft Losses
You may deduct certain casualty and theft losses, as permitted under NAME, ADDRESS AND TAXPAYER ID:
Federal law. Enter the amount of these losses on Line 15. If amending a joint or married filing combined separate return, list your
names and taxpayer IDs in the same order as shown on the original
Other Itemized Deductions return. Ensure the taxpayer IDs on your amended return match those on
your original return.
You may deduct certain other itemized deductions, as permitted under
Federal law. Enter the amount of these deductions on Line 16, with If amending to change from a married or filing separate to a joint or
an explanation. See the Instructions for Federal Schedule A for more married filing combined separate return, and your spouse did not file an
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original return, enter your name and taxpayer ID first. the total overpayment, if any (Line 54, Column A and B, less Line 53 Column
A and B, minus Lines 55 and 56).
FILING STATUS:
Check the appropriate filing status for your amended return. If amending
to change your filing status, check your new filing status. Form PIT-RSS Instructions
(Resident Schedules)
Line By Line Instruction
Check “Amended Return” checkbox on Page 1 of PIT-RES. DE Schedule I – Credit for Income Taxes Paid to
Another State
Page 3 Instructions For an Amended PIT-RES only.
You are permitted to receive credit for income taxes paid to more than
Complete the return starting on Line 1 through Line 39, using corrected one state. Column A is reserved for filing status 4 (Reconcile your Federal
information, then go to Line 47. totals to the appropriate individual). Column B is reserved for Taxpayers
CORRECTING WAGES – If you are correcting wages or other employee using filing statuses 1, 2, 3, or 5.
compensation, you must attach a copy of all additional or corrected W-2 Lines 1 – 5: Enter the 2-character names of the other State(s) and the
forms not filed with your original return. amount of credit claimed in HIGHEST to LOWEST credit amount order.
Line 48 Amount Paid on Original Return Line 6: Enter Total.

Please enter the amount paid with your return as originally filed. This will DE Schedule II – Earned Income Tax Credit (EITC)
be no more than the amount in Line 40 of that return. Please include all
prior payments from any previously filed return. DO NOT complete PIT-RSS Schedule II if you have not taken an Earned
Income Credit on your federal return.
Line 50 Refund Received For each child for whom you claimed the Earned Income Credit on your
Enter the amount, if any, refunded from your original return and/or any federal return, provide the following information:
previously amended return. Use actual amount(s) received.
Line 7a: Enter the first name of each child.
Estimated Tax Carryover and/or Special Funds Line 7b: Enter the last name of each child.
Line 51 Contributions
Enter the total amount, if any applied to your estimated tax account and/ Line 8: Enter the taxpayer identification number (ID) of each child.
or contributed to the Special Funds on your original return and/or any Line 9: Enter the date of birth of each child.
previous amended return(s).
Line 10: Please indicate by checking the appropriate box(es) if the child
Line 53 Balance Due was under age 24 at the end of 2022, a student, or younger than you (or
your spouse, if filing jointly).
If Line 32 is greater than Line 52, subtract Line 52 from Line 32. Line 11: Check the appropriate box(es) relating to disability.
NOTE: FOR COMBINED SEPARATE RETURNS, ENTER THE AMOUNT, IF Line 12: Enter the amount from Form PIT-RES Line 32. If you use filing
ANY, IN COLUMN A ON LINE 53 AND THE AMOUNT, IF ANY IN COLUMN status 4, combined separate return, enter the PIT-RES Line 32 amount
B ON LINE 53. from the same column with the higher taxable income amount from PIT-
RES Line 32.
Line 54 Overpayment
Line 13: Enter the Federal Earned Income Credit from Federal Form or IRS
If Line 52 is greater than Line 32, subtract Line 32 from Line 52. form 1040 or 1040-SR, Line 27.
NOTE: FOR COMBINED SEPARATE RETURNS, ENTER THE AMOUNT, IF Line 14: Multiply Line 13 x 0.045
ANY, IN COLUMN A ON LINE 54 AND THEAMOUNT, IF ANY, IN COLUMN
B ON LINE 54. Line 15: Multiply Line 13 x 0.20
Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater
Line 55 Carryover to 2023 Estimated Taxes than or equal to Line 12, enter amount from Line 14 here and also on
Enter the portion of your overpayment to be applied to your next year’s Line 33 of Form PIT-RES and check the refundable box on Line 33 of Form
estimated tax account. DO NOT claim a carryover if the carryover PIT-RES.
year’s return has already been processed. Your overpayment will be Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less
refunded to you. than Line 12, compare Line 12 to Line 15 and enter the smaller amount
here and also on Line 33 of Form PIT-RES and check the Non-Refundable
Line 56 Penalties and Interest Due box on Line 33 of Form PIT-RES.
You may choose to compute the amount of penalties and interest due or
you may leave Line 56 blank and the Division of Revenue will calculate the DE Schedule III – Contributions to Special Funds
amount for you and send you a bill. If you have a balance due on Line 53,
calculate the interest due at a rate of one-half percent (1/2%) per month You and/or your spouse may wish to contribute to any or all the worthwhile
from the due date of the original return until the time the tax is paid. If funds listed on this schedule.
you have calculated the Underpayment of Estimated taxes using Form Line 18: Enter the amount of your donation on the line provided next
PIT-UND, please check the “Form PIT-UND Attached” box and include the to each designated fund(s) of your choice. The minimum amount for a
amount here. donation is $1.
Line 57 Net Balance Due Line 19: Enter the total Contribution amount and on Line 42 of Form PIT-
RES.
If you use filing status 1, 2, 3 or 5, enter the amount from Line 53 plus
amounts from Lines 55 and 56 on Line 57. If you use filing status 4, enter DE Schedule IV – W-2 and 1099-R Information
the total balance due, if any (Line 53, Column A and B, less Line 54 Column
A and B, plus Lines 55 and 56). Complete this schedule listing all of your, and if applicable, spouse’s forms
W-2 and 1099-R showing Delaware Income Tax withheld. Forms W-2 and
1099-R showing income tax withheld must still be attached to the front of
Line 58 Net Refund Due your return. Use a separate line on the schedule for each W-2 and 1099-R
If you use filing status 1, 2, 3, or 5, enter the amount from Line 54 minus attached to the return.
amounts from Lines 55 and 56 on Line 58. If you use filing status 4, enter
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Type: Enter W-2 and 1099-R Your tax-deductible donation to JDRF may be made on Line 18I, Form
PIT-RSS, Resident Schedule III.
Employer Name: Enter Name of employer • Delaware Chapter Of The National Multiple Sclerosis Society:
Employer Taxpayer ID: Enter employer’s taxpayer id Funding programs, services, and financial assistance needed by
Delawareans with MS, plus important research into the cause of MS,
State: Enter employer’s state the development of more effective treatments, and eventually the
State Wages: Enter total wages received cure. Please help by making a contribution on Line 18J, Form PIT-RSS,
Resident Schedule III.
State Withholding: Enter amount of withholdings in box 17 on • Delaware Ovarian Cancer Foundation: Our mission is to increase
W-2 or box 14 on 1099-R awareness and education, to facilitate research for an early detection
Taxpayer or Spouse: Select the appropriate checkbox to identify test, and to support women affected by ovarian cancer. Please show
the W-2 or 1099-R as yours or your spouse’s your support by making a contribution on Line 18K, Form PIT-RSS,
Resident Schedule III.
DE Schedule V – Delaware S Corporation Payments • 21st Century Fund For Delaware’s Children, Inc.: Addressing the
needs of Delaware’s at-risk children under the age of 21 who are
Complete this schedule by listing all estimated Delaware tax payments receiving services from state agencies or community organizations.
made by an S Corporation on behalf of you or your spouse. Use a separate Grants provide experiences to define strengths, improve self-esteem,
line for each S Corporation. and build hope for the future. Please help by contributing on Line 18L,
NOTE: If any of the schedules above are completed, Form PIT-RSS must Form PIT-RSS, Resident Schedule III.
be sent in with your Delaware return. • White Clay Creek Wild And Scenic River Preservation Fund: Working
to improve water quality, conserve open space, woodlands, wetlands,
and geological features, protect rare native plant and animal species,
and aid in the preservation of cultural, historical, and archaeological
SPECIAL FUNDS sites. Please help by making a contribution on Line 18M, Form PIT-RSS,
Delaware’s Nongame Wildlife, Endangered Species and Natural Resident Schedule III.
Areas Preservation Fund: Helping Delaware face the challenges of • The Home Of The Brave Foundation, Inc.: Established to furnish
managing and protecting native plants and animals, restoring wildlife food, shelter, and counseling to veterans of the Armed Forces of the
habitat, and maintaining the natural beauty of the state. Please give a USA without regard to sex, race, color, or creed and provide positive,
tax-deductible “Wild Gift” on Line 18A, Form PIT-RSS, Resident Schedule supportive assistance to transition out of homelessness. Please help
III. by contributing on Line 18N, Form PIT-RSS, Resident Schedule III. For
• Beau Biden Foundation: The foundation believes that child abuse more information, visit www.homeofthebravefdn.org.
can be prevented through effectively educating adults and children, • Senior Trust Fund: Administered by the Director of the Division of
developing the next generation of child welfare professionals, and Services for Aging and Adults with Physical Disabilities, to provide
strengthening child protection laws around the country. Please help assistance and programs for seniors and support the aging services of
by making a donation on line 18B, Form PIT-RSS, Resident Schedule III. community-based organizations. Please help by contributing on Line
Please visit our website at www.beaubidenfoundation.org. 18O, Form PIT-RSS, Resident Schedule III.
• Emergency Housing Assistance Fund: The homeless population • Delaware Veterans Trust Fund: Provides financial assistance to
in Delaware continues to increase. Crisis situations such as eligible veterans, making a difference for veterans who need assistance
unemployment, family conflicts, displacement, evictions, fire, or utility with reintegration on their return home, those with disabilities awaiting
failures force people to seek emergency housing. You can help by benefits, or those who have met with a financial hardship. Show your
making a contribution on Line 18C, Form PIT-RSS, Resident Schedule III. support for veterans with a contribution on Line 18P, Form PIT-RSS,
• Delaware Breast Cancer Education: Providing outreach, education Resident Schedule III.
and support services throughout Delaware and the surrounding • Protecting Delaware’s Children Fund: Supports an annual public
communities to encourage the early detection and treatment of education campaign during Child Abuse Prevention and Awareness
breast cancer. Your contribution on Line 18D, Form PIT-RSS, Resident Month, to educate the public about the signs of child abuse and the
Schedule III, will help the nearly 750 women facing breast cancer in duty to report. Your contribution on Line 18Q, Form PIT-RSS, Resident
Delaware each year. Schedule III will make certain that the public knows and understands
• Organ and Tissue Donation Awareness Trust Fund: One organ their role in keeping children safe.
and tissue donor can save or enhance the lives of 50 people. Make a • Food Bank Of Delaware: Our mission is to provide nutritious foods
contribution on Line 18E, Form PIT-RSS, Resident Schedule III, to help to Delawareans in need and facilitate long-term solutions to the
increase the number of organ and tissue donors in Delaware. Register problems of hunger and poverty through community education and
as an organ and tissue donor at www.donatelife-de.org. advocacy. You can help by making a contribution on Line 18R, Form
• Delaware Diabetes Education Fund: Administered by the American PIT-RSS, Resident Schedule III.
Diabetes Association (ADA), our mission is to prevent and cure • Delaware Habitat For Humanity: Habitat for Humanity organizations
diabetes, and to improve the lives of those affected by diabetes. For in New Castle County, Kent County, and Sussex County bring people
more information, please call 1-800-DIABETES or visit www.diabetes. together to build homes, communities, and hope. You can help by
org. Help 85,000 Delawareans with diabetes by making a contribution making a contribution on Line 18S, Form PIT-RSS, Resident Schedule
on Line 18F, Form PIT-RSS, Resident Schedule III. III. Your contribution will be directed to the Habitat for Humanity in the
• Delaware Veterens Home Fund: Show your support by making a county in which you live.
contribution on Line 18G, Form PIT-RSS, Resident Schedule III. Your tax • B+ Childhood Cancer: The B+ Foundation is helping kids fight cancer
contribution will assist the Delaware Commission of Veterans Affairs in by providing financial and emotional support to families of children
maintaining a facility that provides much-needed services to our aging with cancer nationwide. The B+ Foundation also funds critical, cutting-
veteran population. Please honor our heroes with a Veterans Home edge childhood cancer research. For more information, please visit our
contribution. Thank you for your support! website at www.bepositive.org. You can help by making a contribution
• Delaware National Guard And Reserve Emergency Assistance on Line 18T, Form PIT-RSS, Resident Schedule III.
Fund: Supporting members of the Delaware National Guard and • Combined Campaign for Justice: The goal of Combined Campaign
members of other Reserve Components (Army, Navy, Air Force, for Justice is to help bridge the justice gap in Delaware and ensure civil
Marine Corps, Coast Guard). Please show your support by making a legal aid is available to poor and vulnerable people when it matters
contribution on Line 18H, Form PIT-RSS, Resident Schedule III. most. There is a significant justice gap in Delaware—more than eighty
• Delaware Juvenile Diabetes Fund: The leading charitable funder percent of the civil legal needs of poor people are going unmet. You
and advocate for research on type 1 diabetes, JDRF is associated with can help by making a contribution on Line 18U, Form PIT-RSS, Resident
major breakthroughs in type 1 diabetes research, such as the artificial Schedule III.
pancreas, beta cell regeneration and the treatment of complications.

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