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Form 200-01
RESIDENT INDIVIDUAL INCOME TAX RETURN                                                                      GENERAL INSTRUCTIONS
Who Must File                                                                      What Form to File
1.  If you are a Full-Year Resident of the State, you must file a 
   tax return for 2016 if, based on your Age/Status, your individual                          Full-year residents
   adjusted Delaware gross income (AGI) exceeds the amount                                    Part-year residents
   shown below.
                                                                                              Non-residents
                               Filing Status
                                                                                                                                                                    
                 1&5           2             3&4           Filing as a 
                                                           dependent               Who is a Resident
                 Filing Status Married or    Married or    on another 
AGE/STATUS                     entered into  entered       person’s                A resident is an individual who either:
                               a civil union into a civil  return                   •    Is domiciled in this State for any part of the taxable year; or
                               filing joint  union filing                           •    Maintains a place of abode in this State and spends more than 
                                             separate                                    183 days of the taxable year in this State.
Under 60         $9400         $15450        $9400         $5250                   A domicile is the place an individual intends to be his permanent home; 
60 to 64**       $12200        $17950        $12200        $5250                   a place to which he intends to return whenever he may be absent. An 
65 and over      $14700        $20450        $14700        $7750                   individual can have only one domicile. A domicile, once established, 
OR BLIND**                                                                         continues until the individual moves to a new location and exhibits a 
                                                                                   bona fide intention of making it his or her permanent home.

65 and over      $17200        $22950        $17200        $10250                  Full-Time Students with a legal residence in another state remain 
AND BLIND**                                                                        legal residents of that state unless they exhibit intentions to make 
*This dollar amount represents your individual Adjusted Gross Income, NOT a total  Delaware their permanent residence.
combined with anyone else.
**Assumes only one spouse meets age or blindness criteria.                         NOTE*: Foreign Travelers – If you were out of the United States for 
2. If you are  Part-Year Resident, you must file a Delaware tax return:            at least 495 days in the last 18 consecutive months and (at the same 
   c.  If you had income from any source while a resident of                       time) you did not maintain a permanent place of abode in this State at 
         Delaware, or                                                              which you, your spouse, your children or your parents were present 
                                                                                   for more than 45 days, you are not considered a resident of this State. 
   d.  If you had income from a Delaware source while you were a 
         non-resident of Delaware.                                                 *The above NOTE does not apply to members of the Armed Forces, 
Part-Year Residents may elect to file either a resident or non-                    employees of the United States, its agencies, or instrumentalities. 
resident return. You may wish to prepare both a resident and non-                                                                                        
resident return. File only the return which is more advantageous                   Minors - Disabled - Deceased
for you.                                                                           If an individual is unable to file a return because he is a minor or is disabled, 
Part-Year Residents electing to file a resident return – This option may           the return shall be filed by his authorized agent, guardian, fiduciary or the 
be advantageous if, during the period of non-residency, you had no                 person charged with the care of the person or property of such individual. 
income from sources in other states and/or your only income was from               See the federal instructions for authorized signature. If an individual is 
Delaware. Report all income from Delaware and from all other sources               deceased, his final return shall be filed by his executor, administrator or 
on Form 200-01.                                                                    other person responsible for the property of the decedent. Please see 
                                                                                   Deceased on Page 12 for further instructions on deceased taxpayers. 
Part-Year Residents electing to file a non-resident return – This option 
may be advantageous if, during the period of non-residency, you had                                                                                      
any income from other states or sources outside of Delaware.  Report all           When to File
income from your Federal return in Column 1 and all Delaware Source                Individual income tax returns are due on or before May 1,  2017, 
income in Column 2 of Form 200-02. To determine your Delaware tax,                 for all taxpayers filing on a calendar year basis. All others must file 
your modified Delaware source income will be divided by your Federal               by the last day of the fourth month following the close of their taxable 
modified income to compute a proration decimal. Your tax liability and             year. 
personal credits will be prorated accordingly, based on the proration                                                                                   
decimal.                                                                           Extension of a Time to File a Return
Note:  Volunteer Firefighter, Child Care and Earned Income Tax                                                   CAUTION:  
Credits cannot be taken on the non-resident return (Form 200-02).                     THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX
3.  If you are a Non-Resident who had gross income in 2016 from                    An extension of time to file your tax return is granted when the 
   sources in Delaware, you must file a Delaware Tax return.                       Application for Automatic Extension (Form 1027) includes a 
                                                                                   payment for the amount of any tax reasonably estimated to be 
Note: A non-resident of Delaware who works in Delaware and who has                 due. Interest accrues at the rate of ½% per month, or fraction of a 
entered into a Civil Union or Same Sex Marriage in another state that is           month, on any unpaid tax from the original due date of the return 
recognized as a civil union in Delaware under 13 Del. C. §213, would be            until paid.
taxed as if the taxpayer were a nonresident married spouse who worked 
in Delaware.                                                                       If an extension is not filed and if there is a balance due when the 
Conversely, a Resident of Delaware who has entered into a Civil Union              return is filed, a penalty will be charged for filing the return late. If 
in Delaware and becomes a Non-Resident but works in Delaware,                      you have doubt as to whether the final return will show a balance 
would be taxed as if the taxpayer were a nonresident married spouse                due, file Form 1027 for an extension.
who worked in Delaware, irrespective of whether the State where they               To extend your due date for submitting your completed income tax 
are now domiciled recognizes Civil Unions or Same Sex Marriages.                   return (from May 1, 2017 to October 16, 2017) submit the following to 
                                                                                   the Division of Revenue no later than May 1, 2017:
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1.  Your payment of any balance of tax liability estimated to be due for        If necessary, please call our Wilmington office to discuss payment 
    tax year 2016 AND                                                           difficulties. Our representatives are available 8:00AM to 4:30PM,
2.  The completed copy of Form 1027.                                            Monday through Friday to explain the payment options available.
The application for an automatic extension, Form 1027, may be 
                                                                                New Castle County:      1-302-577-8208
filed on-line at our website at   www.revenue.delaware.gov. If you 
                                                                                Kent and Sussex County: 1-800-292-7826
owe tax with your extension for 2016 and file on-line, you may use 
                                                                                Outside Delaware:       1-302-577-8208
a direct debit from your checking or savings account or pay by 
credit card. If you are paying by direct debit you may specify a later         NOTES:
payment date, up to the due date. Payments by Direct Debit must not            •     The return is not complete unless it is signed and dated. 
come from an account outside the U.S. and may be made in any amount            •     If filing a joint return or a married/civil union combined separate 
without dollar limitation. Payments up to $2,500 can be made by credit               return, both spouses must sign the return. 
card. If you choose not to file online, a blank copy of Form 1027 is           •     In order to aid in timely processing of your return, please include 
available from the Division of Revenue or from our website above.                    a telephone number where you can be reached during normal 
Blanket requests for extensions will not be granted. YOU MUST                        working hours. 
submit a separate application for each return.                                 •     Each preparer is responsible for including all relevant items about 
                                                                                     which he/she has information. 
To  extend  your  due  date  beyond  October  16,  2017,  file  with  the      •     Separate filers MUST submit their returns in separate 
Delaware Division of Revenue a photocopy of your approved Federal                    envelopes. When doing this, DO NOT include duplicate 
extension on or before the expiration of the extension granted on                    copies of a spouse’s return.
Form  1027.  The  approved  federal  extension  will  extend  the  due                                                                                    
date of your Delaware return to the same date as your federal 
extension due date and must be attached to your Delaware return.               What Documents to Attach
                                                                               Attach the following documents to your Delaware return:
                                                                               1.  DE Schedule I, II and III, if completed.
Steps for Preparing Your Return                                                2.    W-2 Form(s) issued by your employer and all 1099R forms to take 
Step 1                                                                               credit for Delaware tax withheld.
Complete your federal income tax return and any other state return(s).         3.  A copy of Page 1 and Page 2 of your Federal Form 1040 or 1040A 
They will be used in preparing your Delaware return. Note: If you entered            or 1040EZ Page 1. REQUIRED if you claim the Earned Income Tax 
into a civil union, you should have two federal returns completed. 1) A              Credit.
federal income tax return that you will fill out and submit to the IRS         4.    A copy of all federal schedules you are required to file with your 
using a single or head of household filing status. We call this your                 federal return (for example, Schedule A, B, C, D, etc.).
actual federal return. 2) A second federal return completed as if you are      5.    A copy of Federal Schedule EIC – Earned Income Credit. 
filing jointly, married/civil union and filing separate on Form 200-01 or      6.  If you claim a deduction on Schedule A, Line 21 for unreimbursed 
separately. Use the information you calculate on the Proforma or “as                 employee expenses, you must attach a copy of Federal Form 2106 
if” federal return to complete your Delaware income tax return. Don’t                or 2106EZ.
submit the Proforma return to the IRS, but include it with your Delaware       7.  A signed copy of other state’s income tax return(s) if you claim a 
return. If you and your spouse are filing separately or filing combined              credit for taxes paid to another State. Do NOT use the amount from 
separately on Form 200-01, you must each submit a Proforma federal                   your W-2 form(s). 
married filing separate return to Delaware.                                    8.  If you are taking a credit for Child and Dependent Care expenses, 
                                                                                     also attach a copy of Federal Form 2441. 
Step 2                                                                         9.    A copy of Form 1100S, Schedule A-1, if you take a credit for taxes 
Fill in the top boxes on the front of the form (name, address, filing status).       paid by an S Corporation. 
See page 5 of this booklet.                                                    10.  A copy of Form DE2210, pages 1 and 2, if you completed Part 3 
Step 3                                                                               of the DE2210 or if the calculated Estimated Tax Penalty is greater 
Using the line-by-line instructions, first complete all lines relevant to            than zero. 
your return in Sections A, B, and C on the back of the form; then              11.   A copy of Form 700, Delaware Income Tax Credit Schedule and 
complete the front of the return.                                                    Form 1801AC and/or Form 2001AC, if applicable. See Pages 7 and 
Step 4                                                                               8 for a description of the Form 700 Credits.
When you are finished, attach the appropriate documents to your                12.  A copy of Form 5403, Real Estate Tax Return, if you declared and 
Delaware return. See “What Documents to Attach” on this page.                        paid estimated taxes on any real estate owned in Delaware. 
                                                                               13.  A copy of your Proforma federal tax return, if you entered into a civil 
Step 5                                                                               union in 2014. Each spouse must submit a Proforma married filing 
Sign, date, enter your phone number, and send Form 200-01 along                      separate return if you are filing separately or combined separate on 
with all required attachments to the applicable address listed                       Form 200-01.
below. If the return is prepared by a paid preparer, the paid preparer         NOTE: Failure to attach the above required documentation may 
must also sign the return.                                                     unnecessarily delay the processing of your return.
 If Enclosing Payment w/Balance Due (from Line 27):            State of Delaware, Division of Revenue, P.O. Box 508, Wilmington, DE 19899-508
 If Refund Due on Line 28:                                     State of Delaware, Division of Revenue, P.O. Box 8710, Wilmington, DE 19899-8710
 All Other Returns:                                            State of Delaware, Division of Revenue, P.O. Box 8711, Wilmington, DE 19899-8711
 Persons 60 or Over Checklist 
 If you were 60 years of age or older on 12/31, please review the following items before filing your return:
    You are entitled to an additional personal credit of $110.                                                                              Line 9b, Page 7
    You may be eligible for the pension exclusion.                                                                                          Line 35, Page 10
    Social Security and Railroad retirement benefits are excluded from Delaware taxable income.                                             Line 37, Page 11
    You may be eligible for an exclusion if your earned income was less than $2,500.                                                        Line 40, Page 11
    If you were 65 years of age or older on 12/31, you are eligible for an additional standard deduction of $2,500, if you did not itemize. Line 3, Page 6
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Members of Armed Forces Requirement to File Estimated Taxes
While you are stationed in Delaware, your military and non-military pay Every person who is either a resident of Delaware or has income from
is subject to Delaware state income tax as follows: Delaware sources may be required to file quarterly Declarations of
Estimated Tax to the Delaware Division of Revenue if the Delaware tax
Members of the Armed Forces liability less payments and credits can reasonably be expected to
Are you Delaware Filing Required exceed $400. (See worksheet on this page.)
a Legal Military Active Other Income Other Income You may be required to make Estimated tax payments if you receive
Resident of Duty Income Earned in DE Earned in Other Unemployment Compensation, a lump sum distribution or a large
Delaware? States bonus at the end of the year.
Yes Yes* Yes* Yes* Also, you may be required to make Estimated tax payments if you are a
No No Yes* No Delaware resident and:
*Whether you are stationed in Delaware or not. • Your employer does not withhold Delaware tax or
Your state of legal residence is the same as it was when you entered • You work in another state whose tax withholding rate is lower than
Delaware’s.
the Armed Forces unless you voluntarily changed it while in the Armed
Forces. For example, if you were a legal resident of Delaware when you The estimated tax booklet, containing the worksheet for computing your
entered the Armed Forces, you remain a legal resident of Delaware for estimated tax liability and the payment vouchers (Form 200-ES), will be
Delaware state income tax purposes unless you voluntarily abandoned sent after January 16, 2017. If you did not file estimated taxes for 2016
your Delaware residency and established a new legal domicile in and need estimated tax coupons, call the Estimated Tax forms voice
another state. mailbox at (302) 577-8588 to order them or call toll free 1-800-292-
If you change your legal residence, in the year you change, you 7826 (Delaware only).
are a part-year resident of both states. A change in legal residence is Estimated tax payments may be filed on-line at www.revenue.
documented by filing DD Form 2058 and DD Form 2058-1 with your delaware.gov by direct debit from your checking or savings
military personnel office. account or by credit card. If you are paying by direct debit you may
The following examples illustrate this: specify a later payment date, up to the due date. Payments by direct
1. Airman John Green, who is a legal resident of Delaware (domiciled debit must not come from an account outside the U.S. and may be made
in Delaware), was ordered to duty in, and moved his family to, New in any amount without dollar limitation. Payments up to $2,500 can be
Jersey. The family has no income other than Green’s military pay. made by credit card. If you want to pay by check, you must use the
Airman Green will file a federal and Delaware Resident tax return paper form 200-ES available on our website at www.revenue.delaware.
only. A New Jersey state tax return is not required. gov.
2. Sergeant Paul Smith, whose domicile is Ohio and to which he is To estimate your 2017 tax liability prior to receiving the booklet,
liable for income taxes, has been on active duty in Delaware for 12 complete your 2016 return using estimated income and deduction
months. Sergeant Smith is single and has non-military income from amounts for 2017.
Delaware. Sergeant Smith will file as a non-resident of Delaware
(using Form 200-02 NR) reporting all his income in Column A. He
will also deduct his military compensation from his Delaware Non- When to Make Your Estimated Tax Payment
Resident Return as a federal adjustment to gross income. (Column For estimated tax purposes, the year is divided into four payment
A, Line 16.) Sergeant Smith should contact Ohio for his filing periods. Each period has a specific payment due date as indicated
requirements for Ohio. below:
Military Spouses For the Period: The payment due date is:
All income of a non-military spouse is taxed in the state of their 1/1/17 through 3/31/17 May 1, 2017
legal residence. The following examples illustrate this: 4/1/17 through 5/31/17 June 15, 2017
1. Airman Dan Brown and his spouse are legal residents of Delaware
(domiciled in Delaware). Airman Brown was ordered to duty in, and 6/1/17 through 8/31/17 September 15, 2017
moved with his spouse to, New Jersey. Besides Airman Brown’s 9/1/17 through 1/1/18 January 15, 2018
military pay, his spouse has New Jersey source wages. Airman
Brown and his spouse will file both a federal and Delaware Resident For more information concerning estimated taxes or payment voucher
tax return reporting both military and nonmilitary income. A New and worksheet, call (302) 577-8200.
Jersey state tax return is not required. Estimated Tax Penalty
2. Sergeant Michael Jones, whose domicile is Ohio and to which he is You may owe this penatly if the amount you owe (Line 22, Balance
liable for income taxes, has been on active duty in Delaware for 12 Due) is more than 10% of the tax shown on your return (Line 16,
months. Sergeant Jones is married and his spouse has non-military Balance)
income from Delaware. If Sergeant Jones’ spouse
maintains a legal residence in a state other than Who Must File Estimated Taxes for 2017
Delaware, a Delaware state tax return will not be To determine if you must pay estimated income tax payments complete the following:
required. Sergeant Jones and his spouse should
1. Enter the amount of your total estimated tax liability ____________ 1
contact their state of legal residence for their filing
for 2017 (See the tax table or tax rate schedule.)
requirements.
2. Enter the amount of your estimated Delaware – ____________ 2
A military spouse claiming an exemption from withholding taxes and other credits for 2017.
Delaware’s income Tax withholding requirements
must complete an Annual Withholding Tax Exemption 3. Enter the balance due (Line 1 minus Line 2). = ____________ 3
Certification Form, Form W-4DE, with their employer. 4. You DO NOT have to file estimated taxes if:
This form is also available on our website at www. • Line 3 is less than $400, or
revenue.delaware.gov. A military spouse claiming an • Line 2 is at least 90% of Line 1, or
exemption must meet the conditions set forth under the • Line 2 is at least equal to 100% of your total tax liability for 2016.
Service Members Civil Relief Act, as amended by the Use 110% of your 2016 tax liability if your 2016 Delaware adjusted
Military Spouses Residency Relief Act. gross income exceeded $150,000, or if you are filing status 3 and
your 2016 Delaware adjusted gross income exceeded $75,000.

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Exceptions to the Penalty                                                   your spouse’s Social Security Number(s) in any correspondence with 
You will not owe the penalty if your 2015 tax return was for a period of    the Division of Revenue, or you may change your address by calling the 
12 full months AND ONE of the following applies:                            Address Change voice mailbox at (302) 577-8589. You may also call 
1. You had no tax liability for 2015 (Line 16), or                          toll free 1-800-292-7826 (Delaware only).
2. The total of Line 15 (Total Non-Refundable Credits) and Line 21                                FRONT OF FORM 200-01
   (Total Refundable Credits) on your 2016 return equals at least 
   100% of the tax liability shown on your 2015 return and estimated        Name, Address and Social Security Number
   tax payments for 2016 were made on time. Use 110% of your                Attach the preprinted label with your booklet to the front of the form in 
   2015 tax liability if your 2015 Delaware adjusted gross income           the space provided, if your name, address and social security number 
   exceeded $150,000, or if you are filing status 3 and your 2015           has NOT changed since last year. NOTE: To protect your privacy, the 
   Delaware adjusted gross income exceeded $75,000.                         number on your label is not your social security number.
3.  For Special Rules regarding Farmers and Fishermen and for               DO NOT use the mailing label if your name, address, social security 
   waivers of the penalty, please see the separate instructions for         number or marital filing status HAS changed since last year. Print your 
   Form 200-ES and/or Form DE2210.                                          name(s), address, and social security number(s) in the space provided. 
                                                                            If you are married or entered into a civil union, give names and social 
Penalties and Interest                                                      security numbers for both you and your spouse whether you file joint or 
1. Interest – Underpayment or late payment                                  separate returns. If you are a Jr., Sr., II, III, etc., please indicate it in the 
   The Delaware Code provides that interest on any underpayment             Jr., Sr., III, block.
   or late payment of income taxes due shall accrue at the rate of          DO NOT use the label if either the primary taxpayer or spouse is 
   ½% per month, from the date prescribed for payments to the date          deceased. The surviving spouse information should be entered 
   paid.                                                                    first under “Your Social Security No. and Your Last Name”. The 
2. Penalty – Late-filing of balance due return                              deceased person’s data should be entered under “Spouse’s  
   The law imposes substantial penalties for failure to file a timely       Social Security No. and Spouse’s Last Name”.  Also, write DECD 
   return. Late-filed returns with a balance due are subject to a penalty   after their first name . For an example, please see Page 12 of the 
   of 5% per month of the balance due.                                      Instruction Booklet.
3. Penalty – Negligence/fraud/substantial understatement                                                                                      
   The law also provides severe penalties for a false or fraudulent 
   return, or for a false certification. The mere fact that the figures     Filing Status
   you report on your Delaware return are taken from your Federal           Please indicate your filing status by marking the appropriate box.
   return will not relieve you from the imposition of penalties for         FILING STATUS 1 – SINGLE TAXPAYER
   negligence or for filing a false or fraudulent return. 
                                                                            If you were single on December 31, 2016, consider yourself Single for 
4. Penalty – Failure to pay 
                                                                            the whole year and use Filing Status 1. NOTE: If you entered into a 
   The law provides a penalty of 1% per month (not to exceed 25%) 
                                                                            civil union, you can no longer use the single filing status on your 
   of the net tax liabilities for failure to pay the tax liability due on a 
                                                                            Delaware return. 
   timely filed or late-filed return. This penalty is in addition to the 
   interest charged for late payment.                                       FILING STATUS 2, 3, AND 4 – MARRIED OR ENTERED INTO A 
5. Penalty – Failure to File/Pay Estimated Taxes                            CIVIL UNION TAXPAYERS
   The law provides a penalty of 1½% per month of the computed tax          You may file Joint, Separate, or Combined Separate Delaware returns. 
   payment for failure to file/pay estimated taxes due. This penalty        If you use Filing Status 4, you are in fact filing two separate returns 
   is  in addition to those penalties and interest listed above. The        which have been combined on the same form for convenience. 
   penalty is also assessed if the estimated payment is filed late.
                                                                            NOTE: Generally, separate returns (filing status 3 or 4) will be 
                                                                            advantageous if both spouses have a Delaware adjusted gross 
Federal Privacy Act Information                                             income in excess of $9,400. 
Social Security Numbers must be included on your income tax return. 
The mandatory disclosure of your Social Security Number is authorized        If you elect to use Filing Status 3 or 4, both you and your spouse 
by Section 306, Title 30 of the Delaware Code. Such numbers are used         must compute your taxable income the same way. This means if 
primarily to administer and enforce all tax laws, both civil and criminal,   one itemizes deductions, the other must itemize. If one takes the 
for which the Division of Revenue has statutory responsibility.              standard deduction, the other must take the standard deduction 
                                                                             in computing taxable income.
Amended Returns                                                             For Filing Status 3 or 4, you each report only your own income, 
If any changes made to your federal return affect your state                personal credits, deductions, and one half of the income derived 
income tax liability, you are required to report the change to the          from securities, bank accounts, real estate, etc., which are titled 
Delaware Division of Revenue within ninety (90) days after the              or registered in joint names. NOTE: Civil Union taxpayers must 
final determination of such a change and indicate your agreement            complete a Proforma federal return. For more information, see 
with the determination or the grounds of your disagreement. Use             “Steps for Preparing Your Return,” Page 3. Civil Union taxpayers, 
Form 200-01-X to change an income tax return you have already filed,        when completing your “as if” federal return, make sure to follow 
and attach a copy of any federal adjustments.                               all the rules and regulations that apply to married filing jointly or  
                                                                            married filing separately persons per IRS instructions to correctly 
Rounding Off Dollars                                                        determine your tax liability. For more information, visit www.
Dollar amounts on your return must be rounded off to the nearest            revenue.delaware.gov - FAQs: Civil Union Tax Rules. 
whole dollar. This means that amounts from 50 to 99 cents are               FILING STATUS 5 – HEAD OF HOUSEHOLD
increased to the next dollar. For example, $1.50 becomes $2.00 and          If you filed as Head of Household on your federal return or qualify as 
$1.49 becomes $1.00.                                                        certain married/civil union persons living apart, you may file as Head of 
                                                                            Household on your Delaware return. 
Address Change                                                                                    PART-YEAR RESIDENTS
If you move after you file your return, you should notify the Division of    If you were a part-year resident of Delaware in 2016 electing to file 
Revenue of your address change. Please be sure to include your and           as a full-year resident, indicate the dates of your Delaware residency.
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DE 2210 Indicator 65 years of age or older and/or blind. If you itemize deductions,
Check the “Form DE2210 Attached” box and attach a copy of DE2210 to do not check the “65 or over” box.
your return if you have calculated the Underpayment of Estimated taxes
and an Estimated penalty is due OR if you completed Part 3. Use If you qualify for the additional standard deduction:
Form DE2210 to determine if you owe a penalty for the underpayment 1. Be sure you checked the block on Line 2a to indicate you are
of estimated tax and to calculate the amount of the penalty. using the standard deduction.
2. Check the appropriate box(es) relating to age and/or blindness
To obtain Form DE2210, please contact our offices or visit the on Line 3.
Division of Revenue website at www.revenue.delaware.gov. Do 3. Multiply the number of boxes checked on Line 3 by $2,500 and
NOT check this box if a completed DE2210 (Pages 1 and 2) is determine the total (a maximum of $5,000 per individual).
not being sent with your return. Do NOT submit a Federal Form 4. If you are filing a combined separate return, enter the amount
2210 instead of a Delaware Form 2210. Do not submit computer pertaining to each spouse (boxes checked x $2,500) in the
worksheets in lieu of Form DE2210. spouses’ respective columns ($5,000 per spouse age 65 or over
and blind; $2,500 per spouse age 65 and over or blind).
Line-by-Line Instructions 5. All other filing statuses should enter the total for both individuals
in Column B.
Next, complete the back of this form beginning with Line 29. Instructions
begin on Page 9. Once the back is completed, return to the front and 6 Tax Liability
use the following instructions.
If Line 5 is less than $60,000, use the tax table to compute your tax
NOTE: If you have no Delaware modifications and do not elect to liability. If line 5 is $60,000 or greater, use the tax schedule at the end
itemize your deductions, you may eliminate completing page 2 of the of the tax table to compute your tax liability. Enter your tax liability on
return and begin on Line 1 of the Delaware return by entering your Line 6.
Federal Adjusted Gross Income from Federal Form 1040, 1040A, or
1040EZ. 7 Lump Sum Distribution
1 Delaware Adjusted Gross Income This line applies, in the case of someone who is not self-employed,
only when the distribution is made:
Enter the amount from Line 42 on the back of your Delaware return.
• Due to the participant’s death;
2a Standard Deduction • Due to the participant’s separation from employment;
The law allows you to take a standard deduction in lieu of itemizing • After the participant had attained age 59 ½.
your deductions. If you elect to take the Delaware STANDARD In the case of a self-employed person, this line applies only when
DEDUCTION, be sure to check the block on Line 2a and enter the the distribution is made:
appropriate amount as listed below:
• Due to the participant’s death;
Delaware Filing Standard Enter on • After the participant reached age 59 ½.
Status Deduction Line 2 The participant was previously disabled.
•
1 $3,250 Column B
2 $6,500 Column B This line does not apply when your distribution was:
3 $3,250 Column B • Rolled over;
4 $3,250 Column A & B • An early distribution including an early distribution received for
5 $3,250 Column B medical, education or housing exclusions;
NOTE: If you have itemized deductions greater than your allowable Delaware • Subject to the early withdrawal penalty on Line 59 of Federal
standard deduction, you can itemize deductions on your Delaware return even Form 1040.
though you did not itemize deductions on your federal return. Delaware does not impose a penalty for early withdrawal from IRAs
and Pension Plans. The law provides for separate tax treatment of
2b Itemized Deductions lump sum distributions received from qualified pension plans, profit
sharing or stock bonus plans. The law provides for ten year averaging
If you elect to itemize deductions: of the distribution designated to be taxed as ordinary income. Under
a. Check the block on Line 2b. this provision, lump sum distributions will be taxed separately as
b. Complete Section C, Lines 43 through 48 on the back of your ordinary income in the year of receipt. However, the federal “rollover”
Delaware return. provisions apply to this income, so recipients have sixty days in which
c. Enter the amount from Line 48 on Line 2. to invest the proceeds of the lump sum distributions into an IRA or
d. Attach a copy of Federal Form 1040 Schedule A. other qualified pension plan without being subjected to tax. Persons
e. If you claim a deduction on Federal Schedule A, Line 21 for receiving a lump sum distribution in 2015 must complete Delaware
Unreimbursed Employee Expenses, you must attach a copy of Form 329 to compute the tax liability on this income. The amount
Federal Form 2106 or 2106 EZ. of tax (from Line 16, Form 329) should be placed on Line 7 of the
NOTE: If you claimed a standard deduction on your federal Delaware return. You must attach Form 329 to your return. If you
return, you may still elect to itemize your deductions on the received a lump sum distribution, but did not qualify for or did not elect
Delaware return. In this case, complete and attached Federal lump sum averaging on your federal return, you can still use Form
Schedule A, showing the itemized deductions you would have 329 for Delaware purposes. See instructions for Line 37 (page 11)
claimed on the federal return. to exclude your lump sum distribution from your Delaware Adjusted
Gross Income.
3 Additional Standard Deduction
9a Personal Credits
The additional standard deduction is allowable only for those persons
Enter the total number of personal exemptions claimed on your federal
65 and over OR blind, electing to use the Delaware standard deduction
return, multiply by $110 and enter the total on Line 9a. Civil Union
(Line 2a).
taxpayers, please refer to your Proforma or “as if” federal return.
NOTE: If you elect to itemize your deductions, you do not qualify If you are married or entered into a civil union and filing a combined
for the additional standard deduction even though you may be separate return (Filing Status 4), split the total between Columns A
and B in increments of $110.

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If you are married or entered into a civil union and filing separate         LOWEST credit amount order. If claiming the credit from only one 
returns (Filing Status 3), allocate exemptions appropriately to              state, then enter the state and amount on the front of the return. 
each return and multiply by $110, entering the total for each                With regard to any credit claimed for taxes paid to another state, the 
return in Column B. Please see example below. All other filing               credit is limited to the smallest of the following:
statuses place the total in Column B.
                                                                             a.  The Delaware tax liability;
If you were not required to file a federal return, enter $110 for each 
spouse reporting income plus $110 for each person who could have             b.  The tax liability due and paid, after the application of all credits 
been claimed as a personal exemption had you been required to file                 (example: tax forgiveness credit, earned income credit, poverty 
a federal return. Allocate the totals for your filing status as described          level credit), to the other state (not including amounts paid on 
in the paragraph above.                                                            your state return to local jurisdictions). The amount due and paid 
                                                                                   is not the amount on your W-2; or 
NOTE: You are not entitled to a Delaware Personal Credit if you are 
claimed as a dependent on another individual’s Federal return. Enter         c.  The amount computed by multiplying the Delaware tax by a frac-
“0” in the space provided on Line 9a.                                              tion, the numerator of which is your adjusted gross income from 
                                                                                   sources in the other state and the denominator of which is your 
Example: If you filed the federal return as a married filing joint or the          Delaware Adjusted Gross Income (Line 1). 
Proforma federal return as a civil union couple filing jointly and have 
no dependents, enter $220                                                    If the other state income is not included in Delaware Source 
•  $110 in each column if Filing Status 4                                    Income, then the other State tax credit cannot be taken in 
•  $110 per return in Column B if Filing Status 3, or                        Delaware for that income.
•  $220 in Column B if Filing Status 2.                                      NOTE: If you file using filing status 4 – Married or entered into a civil 
Please ensure that the number of personal credits claimed on the             union filing combined separate – enter the credit in the column for the 
Delaware return does not exceed the Federal number of exemptions.            person who actually worked or was taxed by the other state.
This data will be verified with the IRS.                                     NOTE: Taxes paid to a political subdivision of a state cannot be 
NOTE: Civil Union taxpayers who file separate or combined                    claimed as credit. The District of Columbia, however, is classified as 
separate must each submit a Proforma federal married filing                  a “State” for the purpose of this credit and, therefore, can be claimed 
separate return to Delaware. Do not submit the Proforma return               as credit on Line 10.
to the IRS.                                                                        11 Volunteer Firefighter Credit
9b    Additional Personal Credits                                            Enter on Line 11 the total of the following credit(s) to which you are 
If you and/or your spouse were 60 years of age or over on December           entitled:
31, 2016, check the appropriate box(es), multiply the number of boxes        Volunteer Firefighter’s Credit
checked by $110, and enter the total on Line 9b.                             The law allows a credit of $400 against the income tax liability of 
If you are  filing a combined separate return (Filing Status 4), enter       Delaware residents who are active firefighters, or members of fire 
$110 in the column(s) that correspond to the checked box(es).                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 
10    Other State Tax Credit                                                 basis, a member of a fire company auxiliary or active member of an 
If you are a resident of Delaware (or elect to be taxed as one) and          organized rescue squad in a Delaware Volunteer Company.    Active 
pay income taxes to another State on income earned in the other              status of the members is verified annually by the Division of 
State which is also included in your Delaware taxable income, the            Revenue with the Volunteer Firefighter Companies. 
law allows you a tax credit against your Delaware income tax. Do not         You must enter the Fire Company number where you volunteer on 
include city wage taxes or county taxes payable with your other              Line 11, Column A and/or Column B, to qualify for the credit. Enter 
State return. (See Worksheet below.)                                         the amount of this credit on Line 11, Column A and/or B. Only one 
If you claim the tax credit, you must attach to your Delaware                $400 credit may be claimed by each spouse. If you file using Filing 
return a signed copy of the income tax return filed with the other           Status 2 – Joint – Do Not Enter $400 in Column A.
State(s). In addition, your Delaware return information will be              12       Other Non-Refundable Credits
shared with the other State(s) that you claimed the credit for. 
                                                                                                  Form 700 Credits
LINE 10 WORKSHEET                                                                                 Taxpayers claiming any of the following 
CREDIT FOR TAXES PAID TO ANOTHER STATE                                                            credits must complete and attach Form 
                                                                    Column A       Column B       700 to their return. (Form 700 is available 
1. Enter adjusted gross income from the other state return.         __________     __________ 1   from the Delaware Division of Revenue or 
                                                                                                  www.revenue.delaware.gov.) 
2. Delaware adjusted gross income (Line 1 of return).               __________     __________ 2   Economic Development Credits are 
3. If Line 1 is less than Line 2: divide Line 1 by Line 2 and enter.  __________   __________ 3   available to certain businesses engaged in 
   If Line 1 is greater than Line 2: enter 100%.                                                  a qualified business activity who meet the 
4. Enter amount from Line 6, Form 200-01.                           __________     __________ 4   minimum capital investment and new hiring 
5. Multiply Line 3 by Line 4.                                       __________     __________ 5   requirements. Only taxpayers approved by 
                                                                                                  the Division of Revenue may claim these 
6. Enter taxes paid to other states (net of credits). (Exclude City __________     __________ 6   credits. 
   Wage and County taxes).
                                                                                                  Green Industry Credits are available for 
7. Your credit allowance for this state is the smaller of Line 5 or 6.  __________ __________ 7   reducing waste release, use of recycled 
   Enter this amount here and on Line 10 of Form 200-01.
                                                                                                  materials, processing of waste materials 
                                                                                                  and collection and distribution of recycled 
If you are claiming a credit for taxes paid to more than one State, you                           materials. Only those taxpayers whose
must complete DE Schedule I and attach it to your Resident return.                    eligibility is certified by the Delaware Department of Natural 
Example: You claim a credit for taxes paid to Pennsylvania AND New                    Resources and Environmental Control and the Delaware 
Jersey on your  Delaware return. On DE Schedule I, enter the names                    Economic Development Office may claim these credits.
of the other States and amount of credit claimed in HIGHEST to
                                                                                                                                        Page 7

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Brownfield Tax Credits are available for promoting the rehabilitation Line 9 - Enter the year of birth of each child. (Example: 2009).
of contaminated industrial and commercial sites. Only those Taxpayers Line 10 - Please indicate by checking the appropriate box(es) if
whose eligibility is certified by the Delaware Department of Natural the child was under age 24 at the end of 2016, a student,
Resources and Environmental Control may claim these credits. or younger than you (or your spouse, if filing jointly).
Research and Development Tax Credit. A business or individual Line 11 - Check the appropriate box(es) relating to disability.
may take an income tax credit on Delaware qualified research and Line 12 - Enter the Delaware State Income Tax from Line 8. If
development expenses. A Division of Revenue approval letter must you use filing status 4, enter the higher tax amount from
be attached to your Delaware return. Line 8, Column A or B.
Land and Historic Resource Tax Credit. A business or individual Line 13 - Enter the Federal Earned Income Credit from Federal
may take an income tax credit for permanent gifts of land or interest Form 1040, Line 64a; Form 1040A, Line 42a; or Form
in land to public agencies and qualified private non-profit charitable 1040EZ, Line 8a.
organizations. A Division of Revenue approval letter must be attached Line 15 - Multiply Line 13 by Line 14 on DE Schedule II.
to your Delaware Return. Line 16 - Enter the smaller of line 12 or line 15. This line amount
is your Delaware Earned Income Tax Credit and should
Historic Preservation Tax Credits are available to Resident Curators be entered on the Resident return, line 14.
and to those persons who work to promote community revitalization
and restoration, and the rehabilitation of historic properties. Only DO NOT complete DE Schedule II if you have not taken an Earned
those taxpayers whose eligibility is certified by the Delaware State Income Credit on your federal return.
Historic Preservation Office may claim these credits. NOTE: The following forms must be attached to your Delaware
Neighborhood Assistance Tax Credit. Certain taxpayers are return if you claim the Earned Income Tax Credit:
eligible for an income tax credit for contributing to a neighborhood • DE Schedule II
organization, community development corporation, or community • Federal Form 1040, Pages 1 and 2 or Form 1040A
based development organization; or for providing neighborhood Pages 1 and 2 or Form 1040EZ.
assistance, job training, or education to an impoverished area or • Federal Form EIC.
for low and moderate-income families. An investment claimed as a Failure to attach the above documentation may unnecessarily
Neighborhood Assistance Credit shall not also be eligible for treatment delay the processing of your return.
in the same year as a charitable contribution for income tax purposes.
Only those taxpayers whose eligibility is credited by the Delaware 15 Total Non-Refundable Credits
State Housing Authority and the Delaware Tax Appeal Board may The total of all non-refundable credits (Lines 9a through 14) is limited
claim these credits. to the amount of your Delaware tax liability on Line 8.
13 Child Care Credit
17 Delaware Tax Withheld
A resident individual is allowed a credit against his/her individual tax
in the amount of fifty percent (50%) of the child and dependent care Enter the Delaware income tax withheld as shown on your W-2 and/or
credit allowable for federal income tax purposes. Use the worksheet 1099R Forms in Column A and/or B. DO NOT INCLUDE CITY WAGE
provided below to compute the amount of the deduction. The Child TAX. DO NOT INCLUDE S CORP PAYMENTS.
Care Credit should not be confused with the Child Tax Credit,
which is not an allowable credit on the Delaware return. 18 Estimated Tax Payments and Payments with Extensions
In the case of spouses who file a joint federal return, but who Enter on Line 18, Column A and/or B, the total quarterly estimated
elect to file separate or combined separate returns for Delaware, tax payments for 2016 including any credit carryover from your 2015
the credit may only be applied against the tax imposed on the return. In order to receive proper credit for fourth quarter estimated
spouse with the lower taxable income reported on Line 5. tax payments, they must be made by January 16, 2017. Also, enter
NOTE: You must attach to your Delaware return a copy of Federal the amount paid with Form 1027 (Automatic Extension) on this line.
Form 2441. DO NOT INCLUDE S CORP PAYMENTS.
If you file a combined separate return (Filing Status 4), you may
LINE 13 WORKSHEET - CHILD CARE CREDIT allocate the estimated tax payments in any manner you wish.
Enter the total amount from Line 11 of Federal Form 2441 (Federal All other filing statuses must claim the estimated tax payments
form must be attached) and multiply by 50% (.50). under the Social Security Number for which the payments were made.
__________ x .50 = $ _______________
Enter result on Line 13 of your return. 19 S Corporation Payments and Refundable Business Credits
Do not enter an amount in excess of $1,050. Enter on Line 19, Column A and/or B the Delaware estimated tax
payment made on your behalf by an S Corporation. Attach a copy of
14 Earned Income Tax Credit (EITC)
the Delaware, Form1100S, Schedule A-1 reflecting the payment.
A Resident individual is allowed a nonrefundable credit against his Business Finder’s Fee Tax Credit. This credit is available to
or her individual tax in the amount of twenty percent (20%) of the encourage Delaware businesses to bring non-Delaware businesses
federal earned income credit allowed. Complete DE Schedule II to into the state. Only those taxpayers whose eligibility is certified by
determine the amount of the credit. the Delaware Economic Development Office (DEDO) may claim this
In the case of spouses who file a joint federal return, but who credit.
elect to file separate or combined separate returns for Delaware, New Economy Jobs Program Credit. A credit available to qualified
the credit may only be applied against the tax imposed on the employers pursuant to the New Economy Jobs Program whose
spouse with the higher taxable income reported on Line 5. If you purpose is to encourage the creation of high wage, knowledge-based
entered into a civil union but elect to file separate or combined jobs in this state. To apply for certification as a qualified employer,
separate, the credit is to be applied against the tax of the submit Form 208DE (available from the Division of Revenue and at
individual who received the credit on the federal return. www.revenue.delaware.gov) with the Secretary of Finance with a
DE Schedule II: For each child YOU CLAIMED the Earned Income copy to the Director of Economic Development (DEDO)
Credit for on your federal return, provide the following information: Veterans Opportunity Credit. A credit awarded to qualified
Line 7 - Enter the first name and last name of each child. employers for hiring qualified veterans on or after January 1, 2012
Line 8 - Enter the social security number (SSN) of each child. and prior to January 1, 2016.

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Any taxpayer claiming refundable credits must complete Form top of your return and submit pages 1 and 2 of the form with
700 (available at www.revenue.delaware.gov and from the your return. Do not submit computer worksheets in lieu of Form
Division of Revenue) and submit it with their Delaware return. DE2210. Checking the box without including a Form DE2210 will
20 Real Estate Capital Gains Tax Payments Credit unnecessarily delay the processing of your return. A submitted
DE2210 will not be processed automatically unless the box is
Enter on Line 20, Column A and/or B, the total of all real estate capital checked.
gain tax payments made to Delaware in 2016 from Delaware real
estate sales. If you file combined separate (Filing Status 4), you may 27 Net Balance Due
allocate these payments in any manner. All other filing statuses must If you are using Filing Status 1, 2, 3 or 5, enter the amount of the net
claim these payments under the Social Security Number for which the balance due (Line 22 plus Lines 24 and 26) and pay in full. If you are
payments were made. NOTE: Please submit all copies of Form 5403. married or entered into a civil union using Filing Status 4, enter the
24 Contribution to Special Funds total balance due (Line 22, Columns A and B, less Line 23, Columns A
You and/or your spouse may wish to contribute to any/all of the and B, plus Lines 24 and 26) and pay in full. Make check payable to:
worthwhile funds listed on page 13. You must complete DE Schedule DE Division of Revenue.
III. Enter the amount of your donation on the line provided next to the 28 Net Refund
designated fund(s) of your choice. Enter the total amount donated
on Line 24. The minimum amount for a donation is $1. If you are using Filing Status 1, 2, 3 or 5, enter the amount of the total
refund (Line 23 less amounts on Line 24 and/or Line 25 and Line 26)
If you are not due a refund and you wish to make a contribution, you
to be refunded to you. If you are using Filing Status 4, enter the total
may do so. Include the total amount of your donation with the balance due.
net refund (Line 23, Column A and B, less Line 22, Column A and B,
25 Carryover to 2017 Estimated Tax Account less amounts on Line 24 and/or Line 25 and Line 26) to be refunded
If you are using Filing Status 1, 2, 3 or 5, and wish to apply a portion of to you. If you do not have a balance due or a refund due, enter “0” on
your overpayment to your 2017 Estimated Tax Account, enter on Line Line 28.
25 the portion of your overpayment (Line 23) to be applied. If you use BACK OF FORM 200-01
Filing Status 4, enter on Line 25 the portion of your net overpayment
(Line 23, Column A and B, less Line 22, Column A and B) to be 29 Federal Adjusted Gross Income
applied. NOTE: Any amount entered on Line 25 will reduce the
amount of overpayment refunded to you. If you are using filing status 1, 2 or 5, enter your Federal Adjusted
Gross Income from Federal Form 1040, Line 37; 1040A, Line 21;
26 Penalties and Interest Due or 1040EZ, Line 4 into Column B. If you were not required to file a
You may compute the amount of penalties and interest due or you federal return, fill out one of the mentioned federal forms to determine
may leave Line 26 blank and the Division of Revenue will calculate your federal adjusted gross income. If you are using Filing Status 3
the amount for you and send you a bill. Penalties may be assessed or 4, use the worksheet on this page to assist in separating income,
for filing a balance due return late, failure to pay the tax liability due, losses, and deductions between spouses. You must each report your
fraud, negligence and failure to pay estimated taxes. (See Page 5 for own income, losses, and deductions, and one-half of income derived
a description of penalties and interest.) from securities, bank accounts, real estate, etc., which are titled or
If you have calculated the underpayment of Estimated taxes registered in joint names.
using Form DE2210 and an Estimated penalty is due OR if you Civil Union taxpayers, please see Page 3, “Steps for Preparing Your
completed Part 3, check the “Form DE2210 Attached” box at the Return” regarding Proforma federal returns.

LINE 29 WORKSHEET
ALLOCATION OF SPOUSES’ FEDERAL ADJUSTED GROSS INCOME (Filing Status 3 and 4 Only)
Federal/Proforma 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 taxes 4. 00 00 00 4.
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 8. 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 Form 1040, Line 36 or 1040A, Line 20) 16. 00 00 00 16.
17. Federal Adjusted Gross Income. Subtract Line 16 from Line 15. Enter on page 2, Line
29, columns A and B of your Delaware return 17. 00 00 00 17.

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30 Interest on State and Local Obligations other than IF YOU WERE UNDER 60 on December 31, 2016, your exclusion
Delaware equals $2,000 or the amount of your pension, whichever is less.
Interest you received from any obligations of States other than IF YOU WERE 60 OR OVER on December 31, 2016, your exclusion
Delaware or their political subdivisions, is taxable and must be added is determined as follows:
on Line 30. Examples of interest that is taxable:
• Interest received on Pennsylvania Turnpike Bonds. 1. Amount of pension $_______________
• Mutual fund dividends not included on Line 29 that are attributable 2. Amount of “eligible retirement income”
to interest on state or local obligations (minus those attributable to (see definition) $_______________
the State of Delaware and its authorities and political subdivisions 3. Total (add lines 1 and 2) $_______________
– provided the mutual fund reports that amount to you in writing).
4. Enter Line 3 or $12,500, whichever is
less here and on Line 35 $_______________
31 Fiduciary Adjustments, Oil Percentage Depletion
Eligible retirement income includes dividends, capital gains, interest,
Fiduciary Adjustments net rental income from real property and qualified retirement plans
Net additions from fiduciary adjustments derived from income received (IRC Sec. 4974), such as IRA, 401(K), Keogh plans, and government
from an estate or trust as shown on Federal Form K-1, Beneficiary’s deferred compensation plans (IRC Sec. 457).
Share of Federal Income and Deductions, should be included on Line 31.
Oil Percentage Depletion Disability pension income paid by your employer is reported
The law provides for the dis-allowance of any percentage depletion as wages on the federal return, until you reach the minimum
deduction allowable under federal law, to the extent it is in excess of retirement age. Minimum retirement age generally is the age at
cost depletion. Add the excess to the amount of fiduciary adjustments which you can first receive a pension or annuity if you are not
and enter the total on Line 31. disabled. Therefore, Disability pension income would not qualify
for the pension exclusion.
34 U.S. Obligations Pension Exclusion Example: The primary taxpayer received
$10,000 in pension income. The secondary taxpayer received no
Interest received on obligations of the United States, and included on pension income. The taxpayers had joint bank accounts and mutual
your federal tax return, is exempt from Delaware tax and should be fund accounts. They earned $5,000 in interest from the bank, $1,000
entered on Line 34. Failure to identify the payor on Federal Schedule in dividends and $3,000 in capital gains. These accounts would be split
B will result in the dis-allowance of the deduction. Interest received equally between the two taxpayers. Both taxpayers, in this example,
on obligations for which the United States is NOT the primary obligor are over 60 years old. The primary taxpayer’s exclusion is $12,500
or which are NOT guaranteed by the full faith and credit of the United (10,000 + 2,500 + 500 + 1,500 = 14,500). The maximum exclusion for
States is not exempt from tax and may not be entered on Line 34. the primary taxpayer is $12,500. The secondary taxpayer’s exclusion
(Examples are shown in the table below.) is $4,500 (2,500 + 500 + 1,500 = 4,500). The secondary taxpayer
cannot include in the pension exclusion calculation the
LINE 34 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS amount by which the primary taxpayer exceeded the
$12,500 maximum exclusion.
Examples of Examples of
INTEREST THAT IS EXEMPT INTEREST THAT IS NOT EXEMPT Please remember to enclose the 1099R Forms
U.S. Treasury Bill, Bonds (Series E, F, G, H), Federal National Mortgage Association and other supporting schedules to support your
Certificates, Notes (Fannie Maes) pension exclusion.
Export Import Bank Federal Home Loan Mortgage Corp.
Federal Deposit Insurance Corp. Government National Mortgage 36 Delaware State Tax Refund
Federal Farm Credit Bank Association (Ginnie Maes) Delaware state tax refunds may be excluded to the
extent they are included in federal adjusted gross
Federal Intermediate Credit Banks International Bank of Reconstruction
income.
Federal Land Banks and Development
Fiduciary Adjustment
Tennessee Valley Authority Net subtractions from fiduciary adjustments derived
Mutual Fund Dividends (Dollar amount or percentage Student Loan Marketing Association from income received from an estate or trust, as
directly attributed to a U.S. obligation, provided the (Sallie Maes) shown on your Federal Form K-1, Beneficiary’s Share
Mutual Fund reports that amount to you.) of Income and Deductions, should be included on
Line 36.
35 Pension Exclusion
Amounts received as pensions from employers (including pensions Work Opportunity Credit
of a deceased taxpayer) may qualify for an exclusion from Delaware The law allows a deduction for the portion of wages paid but disallowed
taxable income, subject to the limitations described below. as a deduction for federal tax purposes by reason of claiming the
work opportunity credit on the federal return. That portion of the
An early distribution from an IRA or Pension fund due to
deduction for wages, which is disallowed for federal purposes, should
emergency reasons or a separation from employment does
be entered on Line 36. In order to claim this modification, you must
not qualify for the pension exclusion. If the distribution code(s)
attach Federal Form 5884.
listed in Box 7 of your 1099 R(s) is a 1 (one), then that amount
DOES NOT qualify for the pension exclusion. Also, if you were Delaware Net Operating Loss Carryovers
assessed an early withdrawal penalty on Federal 1040, Line 59, Taxpayers who were prevented in previous years from carrying federal
that amount DOES NOT qualify for the pension exclusion. net operating losses to their Delaware returns (because of Delaware’s
$30,000 limit on net operating loss carrybacks) are permitted to carry
NOTE: Each taxpayer may receive ONLY ONE exclusion, even if these additional losses forward on their Delaware return in years
he or she is receiving more than one pension or other retirement following the loss year.
distribution. Spouses who each receive pensions are entitled to one
exclusion each.

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 37     Social Security/Railroad Retirement Benefits                      If you are unable to specifically allocate deductions between 
Social Security and Railroad Retirement benefits are not taxable in       spouses,prorate the deductions based on the ratio of your separate 
Delaware and, therefore, should not be included in taxable income.        incomes to total joint income. For example, if one spouse earns 
Enter on Line 37 the total of any taxable payments included on Line  29.  60% of the household income and the other earns 40%, designate 
                                                                          60% of the deductions to the spouse earning 60% of the household 
Higher Education                                                          income and 40% of the deductions to the spouse earning 40% of the 
Distributions received from qualified retirement plans (IRC Sec. 4974,    household income. NOTE: Civil Union taxpayers, please refer to 
including IRAs), cash or deferred arrangements (such as 401(k)            “Filing Status” on Page 5.
plans) and government deferred compensation plans (IRC Sec. 457) 
may be excluded from Delaware adjusted gross income to the extent              44      Foreign Taxes Paid
they are used in the same tax year to pay for books, tuition or fees at   If you elected the Foreign Tax Credit on your federal return, your federal 
an institution of higher education attended by the taxpayer or by his or  itemized deductions, allowed as Delaware itemized deductions, will 
her dependents who have NOT attained the age of 26 by December            be increased by the amount of foreign taxes actually paid. Foreign 
31, 2014; and as long as such amounts have been included in federal       taxes accrued, but not paid, are not allowed as an addition on Line 44. 
adjusted gross income.                                                    On Line 44, enter the amount of foreign taxes paid included on Line 
Certain Lump Sum Distributions                                            8 of Federal Form 1116. If you were not required to file Federal Form 
Enter  on  Line  37  the  amount,  if  any,  of  lump  sum  distributions 1116, enter on Line 44 the amount of foreign tax paid.
included in federal adjusted gross income which you used Form 329                      Charitable Mileage Deduction
                                                                               45
to calculate the tax on Line 7.
                                                                          If you used your automobile to perform a voluntary service for a 
 39     Subtotal                                                          charitable organization, you may increase your itemized deductions 
                                                                          as follows:
This line is used to calculate the 60 or Over OR Disabled credit.
                                                                          Miles driven 1/1/14–12/31/14 __________ x .17 = $ __________
 40     Persons 60 or Over OR Disabled                                    (enter this amount on Line 45).
The law provides for exclusions from gross income to persons meeting      47a          State Income Tax
certain qualifications. Please refer to the Line 40 Worksheet below.
                                                                                                     Enter the amount of (1) Delaware state income taxes 
 LINE 40 WORKSHEET, PERSONS 60 OR OVER OR DISABLED                                                   claimed in your federal itemized deductions plus (2) 
 Single, married or entered into a  Y N  Married or entered into a civil  union fil- Y N             any taxes imposed and paid to another State that 
 civil union filing separate returns.    ing joint returns.                                          are  included  in  your  federal  itemized  deductions 
                                                                                                     and claimed as a credit on Line 10 of this form. 
 Were you at least 60 years old or       Were both spouses at least 60 years                         For example, if you had $1,000 of taxes withheld in 
 totally and permanently disabled        old or totally and permanently disabled 
 on 12/31/2016?                          on 12/31/2016?                                              another state, but the tax liability to the other state 
                                                                                                     was $700, you should only include $700 on Line 47a.
 Did your earned income (i.e.,           Is combined earned income (i.e., 
 wages, tips, farm or business           wages, tips, farm or business income)                       Exception: If your level of adjusted gross income 
 income) total less than $2,500?         less than $5,000?                                           caused a reduction (limitation) of your federal itemized 
 Is Line 39 $10,000 or less?             Is Line 39 $20,000 or less?                                 deductions, only enter on Line 47a the percentage of 
                                                                                                     state income tax that was included in your federal 
   If you answered YES to all,                If you answered YES to all,                            itemized  deductions  which  represents  the  same 
     enter $2,000 on Line 40                    Enter $4,000 on Line 40
                                                                                                     ratio as allowable federal itemized deductions is to 
 NOTE: If you are filing a joint return and only one spouse qualifies for this exclusion, you should total itemized deductions before the reduction. For 
 consider filing separate returns (Filing Status 3 or 4).                                            example, if total state income taxes is $500 and total
Itemized Deductions                                                       federal itemized deductions is $10,000 but is limited to $9,000 due 
If you elect to itemize deductions, complete Section C, Lines 43-48, to   to the federal reduction rules (90% of your itemized deductions were 
determine the amount of itemized deductions which you may claim on        allowed), you only enter $450 (90%) of the state taxes on Line 47a.
your Delaware return; otherwise, you may skip this section.               NOTE: Local taxes included in your federal itemized deductions 
                                                                          should not be included on Line 47a. Also, state taxes paid to 
NOTE: If you claimed a standard deduction on your federal return,         another state for which you will not claim a credit on Line 10 of 
you may still elect to itemize your deductions on the  Delaware           your Delaware return should not be included on Line 47a. 
return. In this case, complete and attached Federal Schedule A,           NOTE: Real Estate Capital Gains tax payments paid in Delaware 
showing the itemized deductions you would have claimed on the             and declared on DE Form 5403 should be entered here if included 
federal return.                                                           in Federal Itemized deductions. Also, property or school taxes 
NOTE: You cannot deduct the cost of taking a bus or driving               paid to your city/county should not be included here.
a car between your home and your regular place of work as                 47b          Form 700 Tax Credits
an Itemized Deduction on Schedule A. You cannot deduct 
commuting expenses no matter how far your home is from your               Enter the amount of the charitable contribution claimed in your federal 
regular place of work.                                                    itemized deductions forpermanent gifts of land,or interest in land, 
                                                                          to public agencies and qualified private nonprofit charitable 
Do not enter motor vehicle title, realty transfer tax fees or transfer                                and any investment in Neighborhood Assistance 
                                                                          organizations
fees as other taxes. They do not qualify.                                 for which you claimed a tax credit for Form 700 on Line 12 of your 
 43     Itemized Deductions From Schedule A                               Delaware return. Form 1801AC and/or Form 2001AC and the 
                                                                          Division of Revenue approval letter must be attached to your return.
Enter on Line 43 the total amount of itemized deductions as shown on 
Line 29, Federal Schedule A.                                                   48      Total Itemized Deductions
If you are filing a joint federal return and separate Delaware            Subtract Line 47a and 47b from Line 46 and enter the results on 
returns, the deductions must be determined as if each spouse              Line 48 and on Line 2 of your Delaware return. Make sure you have 
had filed separate federal returns.                                       checked the block on Line 2b to indicate that you are electing to 
                                                                          itemize your deductions.
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Always compare the results of Line 48 to the standard deduction; you NOTE: If your refund is adjusted by $100.00 or more, a paper
may benefit from using the standard deduction and from any allowable check will be issued and mailed to the address on your return.
additional standard deductions. Deceased
Section D The executor, administrator or other person responsible for the filing of
Direct Deposit or Refund the Decedent’s tax return, shall write DECD after the Decedent’s first
Complete Section D if you want us to directly deposit the amount name on Page 1. If there is a surviving spouse, the surviving spouse
shown on Line 28, Form 200-01 into your bank account. Refunds may information should be entered FIRST under “Your Social Security No.
not be direct deposited to a bank account outside the U.S. and Your Last Name.” The deceased person’s data should be entered
under a “Spouse’s Social Secrurity No. and Spouse’s Last Name.”
Why Use Direct Deposit?
• You get your refund fast – even faster if you file through the Decedent example: John and Mary Jones have been married for 30
internet. years and file jointly (Filing Status 2). John Jones passed away on
• Payment is more secure – there is no check to get lost. June 30, 2016. Mary, as the surviving souse, will enter her data in
• More convenient. No trip to the bank to deposit your check. “Your Social Security No., Your Last Name, First Name and Middle
Check with your financial institution to make sure your deposit will be Initial.” The Decedent’s, John Jones, data will be entered in “Spouse’s
accepted and to get the correct routing and account numbers. Social Security No., Spouse’s Last Name and Spouse’s First Name.”
Delaware College Investment Plan (529 Plan) DECD will also be written after “John” under “Spouse’s First Name.”
Individuals can deposit their State income tax refund directly into a
529 Plan account. To obtain information on Delaware’s Plan or how Signature
to contribute go to www.savingforcollege.com and select the State Please review your tax return before you sign it. Complete the return to
of Delaware in the US map area. For routing and account number the bottom of Page 1 to ensure you receive all credits and exclusions.
information, please contact the financial institution that administers
your 529 Plan. Paid Preparer
Please complete all the fields in the Paid Preparer section. You must
Line a – Routing Number also sign the return.
The routing number must be nine digits. The first two digits must
be 01 through 12 or 21 through 32. Otherwise, the direct deposit
will be rejected and a check sent instead. On the sample check on
this page, the routing number is 031100000.
Your check may state that it is payable through a bank different from
the financial institution at which you have your checking account. If
so, do not use the routing number on that check. Instead, contact your
financial institution for the correct routing number to enter on this line.
Line b – Type
Please check the type of account: checking or savings.
Line c – Account Number
The account number can be up to 17 characters (both numbers and
letters). Include hyphens but omit spaces and special symbols. Enter
the number from left to right and leave any unused boxes blank. On
the sample check on this page, the account number is 12340818. Be
sure not to include the check number.
Line d – Bank
In order to comply with new federal banking rules, you must declare
whether your refund will go to a bank account outside the United
States. If the answer is yes, do not enter your account information.
We will instead mail your refund by check.
NOTE: Some financial institutions will not deposit joint refunds into
an individual account. The Delaware Division of Revenue is not
responsible if a financial institution refuses a direct deposit.
SAMPLE CHECK:

JOHN J. MARTIN 0621
JANE A. MARTIN 15-0000350000
428 Spring Street
Our Town, DE 19000 Do not include ___________________ 2016
Account number Check number
Routing number (line c)
(line a)
Pay to the
Order of ______________________________________________________________________________________ $
____________________________________________________________________________________________________________________ Dollars
First Bank of Delaware
Our Town, DE 19000

|: 031100000 :| || 1234 081 8 || 0621
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