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DELAWARE
2022
Individual Income Tax Return

NON-Resident Revised 04/07/23

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 last 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.

Index
Who Must File ................................................................................................... 2 Section A - Income and Adjustments from Federal Return ....................... 5
What Form to File ............................................................................................. 2 Section B - Additions ........................................................................................ 6
Who is a Resident............................................................................................. 2 Section C - Subtractions .................................................................................. 6
Minors - Disabled - Deceased Taxpayers ...................................................... 2 Section D - Deductions .................................................................................... 8
Steps for Preparing Your Return .................................................................... 2 Section E - Calculations ................................................................................... 8
What Documents to Attach ............................................................................ 2 Section F - Direct Deposit Information ........................................................10
When to File ...................................................................................................... 3 Direct Deposit or Refund ..............................................................................10
Extension of Time to File a Return ................................................................. 3 Routing Number ............................................................................................ 10
Persons 60 or Over Checklist ........................................................................ 3 Bank Account Number ..................................................................................10
Amended Returns ............................................................................................ 3 Address Change ............................................................................................. 11
Members of Armed Forces ............................................................................. 3 Federal Privacy Act Information ...................................................................11
Military Spouses ............................................................................................... 4 Signature ......................................................................................................... 11
Requirement to File Estimated Taxes ............................................................ 4 Paid Preparer ................................................................................................. 11
When to Make Your Estimated Tax Payment ............................................... 4 Amended Returns .......................................................................................... 11
Estimated Tax Penalty ..................................................................................... 4 Line by Line Instructions: .............................................................................11
Exceptions to the Penalty ............................................................................... 4 PIT-NSA Instructions ...................................................................................... 11
Penalties and Interest ..................................................................................... 4 Medical and Dental Expenses ......................................................................11
Federal Privacy Act Information ..................................................................... 4 State and Local Taxes ....................................................................................11
Rounding Off Dollars ....................................................................................... 4 Interest You Paid ............................................................................................ 12
Detailed Instructions ....................................................................................... 5 Gifts to Charity ............................................................................................... 12
Column A – Federal .......................................................................................... 5 Casualty and Theft Losses ............................................................................12
Column B – Delaware Source Income and/or Loss ..................................... 5 Other Itemized Deductions ..........................................................................12
Determining Delaware Income ...................................................................... 5 Total Itemized Deductions ............................................................................12
Line-by-Line Instructions ................................................................................. 5 Unemployment Tax Special Note: ...............................................................12
PIT-UND Indicator ............................................................................................ 5 SPECIAL FUNDS .............................................................................................. 13

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Form PIT-NON
RESIDENT INDIVIDUAL INCOME TAX RETURN                                                                                  GENERAL INSTRUCTIONS 

Who Must File                                                                        Minors - Disabled - Deceased Taxpayers
1. Non-Residents – File a tax return if you have any gross income during             If an individual is unable to file a return because he is a minor or is disabled, 
   the tax year from sources in Delaware. If your spouse files a married             the  return  shall  be  filed  by  his  authorized  agent,  guardian,  fiduciary, 
   filing separate return and you had no Delaware source income, you do              or the person charged with the care of the person or property of such 
   NOT need to file a Delaware return.                                               individual. See the federal Form 1040 instructions for those authorized 
2. Part-Year Residents – must file a Delaware tax return if:                         to sign. If an individual is deceased, his final return shall be filed by his 
   •  While a resident of Delaware, you had income from any sources, or              executor, administrator, or other person responsible for the property of 
   •  As a non-resident of Delaware, you had income from a Delaware                  the decedent.
      source.
Part-Year Residents may elect to file either a resident or non- resident             Steps for Preparing Your Return
return.  You  may  wish  to  prepare  both  a  resident  and  non-resident           Step 1
return. File only the return which is more advantageous for you.
                                                                                     Complete your federal income tax return and any other state return(s).  
Part-year  residents  electing  to  file  a  resident  return  –  This  option       They will be used in preparing your Delaware return.
may be advantageous if, during the period of non-residency, you had no 
income from sources in other states and/or your only income was from                 Step 2
Delaware. Please refer to the instructions for Form PIT-RES to review this           Fill in your name, address and filing status. 
option.
                                                                                     Step 3
Part-year residents electing to file a non-resident return – This option             Using the line-by-line instructions, begin by completing all lines relevant to 
may be advantageous if, during the period of non-residency, you had any              your return on the front of the form and complete each section in order.
income from other states or sources outside of Delaware.
                                                                                     Step 4
NOTE: Volunteer Firefighter, Child Care and Earned Income Tax Credits                When  you  are  finished,  attach  the  appropriate  documents  to  your 
cannot be taken on the non-resident return (Form PIT-NON).                           Delaware return. See “What Documents to Attach” on this page.
NOTE: Individuals who have been residents of Delaware for the entire                 Step 5
year  may  not  use  the  non-resident  Form  PIT-NON.  You  must  file  on 
Form PIT-RES.                                                                        Sign, date, enter your phone number, and send Form PIT-NON along with 
                                                                                     all  required  attachments to  the  applicable  address listed  below.  If  the 
3. Erroneous Delaware Withholding – If you did not live or work in the               return is prepared by a paid preparer, the paid preparer must also sign 
   State at any time during the taxable year, non-resident employees may             the return.
   file a non-resident return to receive a refund of erroneously withheld 
   Delaware income  taxes. You  must  attach to  your  Delaware return               If Enclosing Payment w/           State of Delaware,  
   certification from your employer that:                                            Balance Due (from Line 59):       Division of Revenue, P.O. Box 508, 
   a. You did not work in Delaware during any part of the taxable year;                                                Wilmington, DE 19899-508
   b. Your employer erroneously withheld Delaware income taxes, and;
                                                                                     If Refund Due (on Line 60):       State of Delaware,  
   c. Your employer has not and will not file a Claim for Refund of such                                               Division of Revenue, P.O. Box 8710, 
      erroneous withholdings.                                                                                          Wilmington, DE 19899-8710
What Form to File                                                                    Zero Due returns or returns       State of Delaware,  
                                                                                     without payment:                  Division of Revenue, P.O. Box 8711, 
                                                                                                                       Wilmington, DE 19899-8711
                           PIT-RES                     PIT-NON
Full-year residents                                                                  NOTES:
Part-year residents                                                                  •  The return is not complete unless it is signed and dated.
Non-residents                                                                        •  If  filing  a  joint  return  or  a  married  combined  separate  return,  both 
                                                                                        spouses must sign the return.
                                                                                     •  In order to aid in timely processing of your return, please include a 
Who is a Resident                                                                       telephone number where you can be reached during normal working 
A resident is an individual who either:                                                 hours.
                                                                                     •  Each preparer is  responsible  for  including  all  relevant items about 
•  Is domiciled in this State for any part of the taxable year; or                      which he/she has information.
•  Maintains a place of abode in this State and spends more than 183                 •  Separate  filers  MUST  submit  their  returns  in  separate  envelopes. 
   days of the taxable year in this State.                                              Please DO NOT include duplicate copies of a spouse’s return.
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                  What Documents to Attach
individual  can have only  one domicile. A domicile, once established, 
continues until the individual moves to a new location and exhibits a bona           Attach the following documents to your Delaware return:
fide intention of making it his or her permanent home.                               1. DE Schedule I, III, IV, and V (Form PIT-NNS), if completed.
Full-Time Students with a legal residence in another state remain legal              2. W-2 Form(s) issued by your employer and all 1099-R forms to receive 
residents of that state unless they exhibit intentions to make Delaware                 credit for Delaware tax withheld.
their permanent residence.                                                           3. A copy of page 1 and page 2 of your Federal Form 1040 and supporting 
                                                                                        1040 schedules (1,2,3,4, etc.).
NOTE: Foreign Travelers* – If you were out of the United States for at least         4. A copy of all federal schedules you are required to file with your federal 
495 days in the last 18 consecutive months and (at the same time) you                   return (for example, Schedule C, D, E, F, etc.).
did not maintain a permanent place of abode in this State at which you,              5. Delaware Schedule A (Form PIT-NSA), if itemizing deductions. 
your spouse, your children, or your parents were present for more than 45            6. A signed copy of other state’s income tax return(s) if you claim a credit 
days, you are not considered a resident of this State.                                  for taxes paid to another state. Do NOT use the amount from your W-2 
*The above NOTE  does not apply to members  of the  Armed Forces,  employees  of the    form(s).
United States, its agencies, or instrumentalities.                                   7. A copy of Form 1100 S, Schedule A1, if you take a credit for taxes paid 
                                                                   Page 2

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by an S corporation. Amended Returns
8. A copy of Form PIT-UND, pages 1 and 2, if you completed Part 3 of
the Form PIT-UND or if the calculated estimated tax penalty is greater If any changes made to your federal return affect your state income tax
than zero. liability, you are required to report the change to the Delaware Division
9. A copy of Form PIT-CRS, Delaware Income Tax Credit Schedule and of Revenue within ninety (90) days after the final determination of such
Form 1801AC and/or Form 2001AC, if applicable. See Page “Form PIT- a change and indicate your agreement with the determination or the
CRS Credits” on page 9 for a description of the Form PIT-CRS credits. grounds of your disagreement.
10. A copy of Delaware Schedule W Apportionment Worksheet, if Use Form PIT-NON to change an income tax return you have already filed,
applicable. You must include pages 1 and 2. and attach a copy of any federal adjustments.
11. A copy of Form REW-EST, Real Estate Tax Return, if you declared and
paid estimated taxes on the sale of real estate owned in Delaware. Members of Armed Forces
NOTE: Failure to attach the above required documentation may delay
the processing of your return. While you are stationed in Delaware:
• Your military pay is subject to Delaware state income tax only if
When to File Delaware is your state of legal residence.
• Other income earned in Delaware, (that is, income other than military
Individual income tax returns are due on or before May 1, 2023, for all salary), is subject to income tax in Delaware AND in your state of legal
taxpayers filing on a calendar year basis. All others must file by the last residence, if it is other than Delaware.
day of the fourth month following the close of their taxable year.
NOTE TO NON-RESIDENT U.S. MILITARY PERSONNEL STATIONED IN
DELAWARE:
Extension of Time to File a Return
If you have other income from Delaware sources and file a Delaware
CAUTION: THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX Form PIT-NON, you can exclude on Line 16, Column A of the Delaware
An extension of time to file your tax return is granted when the Non-Resident Income Tax Return the amount of your military
Application for Automatic Extension (Form PIT-EXT) is filed prior to the compensation in accordance with the Service Members Civil Relief Act.
due date of your return. Interest accrues on any unpaid tax at a rate of All non-resident military members MUST include all income (even
½% per month, or fraction of a month, from the return’s original due military) in Column A, Line 1 to Line 14, and subtract their military
date until paid. income in Column A, Line 16. Column B is reserved for Delaware Source
To extend your due date for submitting your completed income tax Income only. Please see the example below and on Page 6 for further
return (from May 1, 2023 to October 16, 2023) submit the following to the instructions.
Division of Revenue no later than May 1, 2023: You do NOT need to file a Delaware return if:
1. The completed copy of Form PIT-EXT; and a. You are receiving only military active duty income, AND
2. Your payment of any balance of tax liability estimated to be due for b. You are a legal resident of another state.
tax year 2022.
The application for an automatic extension, Form PIT-EXT, may be filed Members of the Armed Forces
on-line at our website at revenue.delaware.gov . If you owe tax with Delaware Filing Required
your extension for 2022 and file on-line, you may use a direct debit from Are you a Legal
your checking or savings account or pay by credit card. If you are paying Resident of Military Active Other Income Other Income
by direct debit you may specify a later payment date, up to the due date. Delaware? Duty Income Earned in DE Earned in
Payments by direct debit must not come from an account outside the U.S. Other States
and may be made in any amount without dollar limitation. Payments up Yes Yes* Yes* Yes*
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 No No Yes* No
from our website. *Whether you are stationed in Delaware or not.
Blanket requests for extensions will not be granted. YOU MUST submit Your state of legal residence is the same as it was when you entered
a separate extension request for each return. 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
Persons 60 or Over Checklist entered the Armed Forces, you remain a legal resident of Delaware for
Delaware state income tax purposes unless you voluntarily abandoned
your Delaware residency and established a new legal domicile in another
If you were 60 years of age or older on 12/31, please review the state.
following items before filing your return:
You are entitled to an additional personal Line 43a, If you change your legal residence, you are a part-year resident of both
credit of $110. Page 9 states in the year you change. A change in legal residence is documented
by filing DD Form 2058 and DD Form 2058-1 with your military personnel
You may be eligible for the pension Line 23, office.
exclusion. Page 6
The following examples illustrate this:
Social Security and Railroad retirement Line 26a, 1. Airman John Green, who is a legal resident of Delaware (domiciled
benefits are excluded from Delaware Page 7 in Delaware), was ordered to duty in, and moved his family to, New
taxable income. Jersey. The family has no income other than Green’s military pay.
You may be eligible for an exclusion if your Line 29, Airman Green will file a federal and Delaware Resident tax return only.
earned income was less than $2,500. Page 7 A New Jersey state tax return is not required.
If you were 65 years of age or older on Line 39, 2. Sergeant Paul Smith, whose domicile is Ohio, to which he is liable for
income taxes, has been on active duty in Delaware for 12 months.
12/31, you are eligible for an additional Page 8 Sergeant Smith is single and has non-military income from Delaware.
standard deduction of $2,500, if you did not Sergeant Smith will file as a non-resident of Delaware (using Form
itemize. PIT-NON), reporting all his income in Column A. He will also deduct
his military compensation from his Delaware Non-Resident Return as
a federal adjustment to gross income (Column A, Line 16). Sergeant
Smith will report his non-military income from Delaware in Column B.
He should contact Ohio for his filing requirements for Ohio.

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Military Spouses                                                                When to Make Your Estimated Tax Payment
All income of a non-military spouse is taxed in the state of their legal        For estimated tax purposes, the year is divided into four payment periods. 
residence.                                                                      Each period has a specific payment due date:
1. Airman Dan Brown  and  his  spouse  are legal residents of Delaware 
   (domiciled in Delaware). Airman Brown was ordered to duty in, and            For the Period:                         The payment due date is:
   moved with his spouse to, New Jersey. Besides Airman Brown’s military        1/1/23 through 3/31/23                  May 1, 2023
   pay,  his  spouse  has  New  Jersey source  wages.  Airman  Brown  and       4/1/23 through 5/31/23                  June 15, 2023
   his spouse will file both a federal and Delaware Resident tax return 
   reporting both military and nonmilitary income. A New Jersey state tax       6/1/23 through 8/31/23                  September 15, 2023
   return is not required.                                                      9/1/23 through 12/31/23                 January 16, 2024
2. Sergeant Michael Jones, whose domicile is not Delaware, has been on 
   active duty in Delaware for 12 months. Sergeant Jones is married and         For more information  concerning  estimated taxes or payment  voucher 
   his spouse has non-military income from Delaware. If Sergeant Jones’         and worksheet, visit de.gov/estimated, or call (302) 577-8200.
   spouse  maintains  a  legal  residence  in  a  state  other  than  Delaware, 
   a Delaware state tax return will not be required. Sergeant Jones and         Estimated Tax Penalty
   his spouse should contact their state of legal residence for their filing 
   requirements.                                                                You may owe this penalty if the amount you owe (Line 54) is more than 
A military spouse claiming an exemption from Delaware’s income Tax              10% of the tax shown on your return (Line 47, Balance).
withholding  requirements must complete an Annual  Withholding  Tax 
Exemption  Certification  Form,  Form  W-4DE,  and  provide  it  to  their      Exceptions to the Penalty
employer. This form is also available on our website at revenue.delaware.
gov  . A military spouse claiming an exemption must meet the conditions         You will not owe the penalty if your 2022 tax return was for a period of 12 
set forth under the Service Members Civil Relief Act, as amended by the         full months AND EITHER of the following applies:
Military Spouses Residency Relief Act.                                          1. You had no tax liability for 2021, or
                                                                                2. The total of Line 46 (Total Non-Refundable Credits) and Line 53 (Total 
Requirement to File Estimated Taxes                                                Refundable Credits) on your 2022 return equals at least 100% of the 
                                                                                   tax liability shown on your 2021 return and estimated tax payments 
Every person who is either a resident of Delaware or has income from               for 2022  were made on time. Use 110% of your 2021  tax liability  if 
Delaware  sources  may  be  required  to  file  quarterly  Declarations  of        your 2021 Delaware adjusted gross income exceeded $150,000, or if 
Estimated Tax (Form PIT-EST) with the Delaware Division of Revenue,   if           you are filing status 3 and your 2021 Delaware adjusted gross income 
the Delaware tax liability less payments and credits can reasonably                exceeded $75,000.
be expected to exceed $800. (See worksheet below).                              3. For Special Rules regarding Farmers and Fishermen and for waivers of 
You may be required to make estimated payments, if you receive a lump              the penalty please see the separate Instructions for Form PIT-EST and/
sum distribution or a large bonus at the end of the year.                          or Form PIT-UND.

Also, you may be required to make estimated payments if while you are a         Penalties and Interest
Delaware resident:
                                                                                1. Interest – Underpayment or late payment 
•  Your employer does not withhold Delaware tax; or                                The Delaware Code provides that interest on any underpayment or 
•  You work in another state whose tax withholding rate is lower than              late payment of income taxes due shall accrue at the rate of ½% per 
   that of Delaware.                                                               month, from the date prescribed for payments to the date paid.
If  you  did  not  file  estimated  taxes  for  2022  and  need  estimated  tax 2. Penalty – Late-filing of balance due return 
coupons, you may find them on our website at de.gov/estimated, call                The law imposes substantial penalties for failure to file a timely 
the forms voice mailbox at (302) 577-8588 to order them, or call toll free         return. Late-filed returns with a balance due are subject to a penalty 
1-800-292-7826 (Delaware only).                                                    of 5% per month of the balance due.
                                                                                3. Penalty – Negligence/fraud/substantial understatement 
Estimated tax payments may be made online at revenue.delaware.gov                  The law also provides severe penalties for filing a false or fraudulent 
by direct debit from your checking or savings account or by credit card.           return, or for a false certification. The mere fact that the figures you 
If you are paying by direct debit you may specify a later payment date, up         report on your Delaware return are taken from your Federal return 
to the due date. Payments up to $10,000 can be made by credit card. If you         will not relieve you from the imposition of penalties for negligence or 
want to pay by check, you must use the paper Form PIT-EST available on             for filing a false or fraudulent return.
our tax portal at tax.delaware.gov . To estimate your tax liability prior       4. Penalty – Failure to pay 
to receiving the booklet, complete a 2022 return using estimated income            The law provides a penalty of 1% per month (not to exceed 25%) of 
and deduction amounts for 2023.                                                    the net tax liabilities for failure to pay the tax liability due on a timely 
                                                                                   filed or late-filed return. This penalty is in addition to the interest 
Who Must File Estimated Taxes for 2023                                             charged for late payment.
To determine if  you  must pay  estimated income tax payments                   5. Penalty – Failure to File/Pay Estimated Taxes 
complete the following:                                                            The law provides a penalty of 1½% per month of the computed tax 
                                                                                   payment for failure to file/pay estimated taxes due. This penalty is in 
   1. Enter the  amount  of  your  total estimated tax    1                        addition to those penalties and interest listed above. The penalty is 
      liability for 2023 (See the tax table or tax rate                            also assessed if an estimated payment is filed late.
      schedule).
                                                                                Federal Privacy Act Information
   2. Enter the amount of your estimated Delaware         2
      withholding taxes and other credits for 2023.                             Taxpayer IDs must be included on your income tax return. The mandatory 
                                                                                disclosure of your Taxpayer ID is authorized by Section 306, Title 30 of 
   3. Enter the balance due (Line 1 minus Line 2).        3                     the Delaware Code. Such numbers are used primarily to administer and 
   4. You DO NOT have to file estimated taxes if:                               enforce all tax laws, both  civil and  criminal, for which  the Division  of 
      •  Line 3 is less than $800, or                                           Revenue has statutory responsibility.
      •  Line 2 is at least 90% of Line 1, or
      •  Line 2 is at least equal to 100% of your total tax liability           Rounding Off Dollars
      for 2022 If your 2022 Delaware AGI exceeded $150,000, 
      or if you are filing status 3 and your 2022 Delaware AGI                  Dollar amounts on your return must be rounded off to the nearest whole 
      exceeded $75,000, line 2 must at least equal 110% of your                 dollar. This means that amounts from 50 to 99 cents are increased to the 
      2022 tax liability.                                                       next dollar. For example, $1.50 becomes $2.00 and $1.49 becomes $1.00.
                                                                      Page 4

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PIT-NON Line 5 Alimony Received
Detailed Instructions Alimony received is taxable to Delaware only for the period in which you
were Delaware resident. Enter this amount in Column B.
Column A – Federal
This column should reflect the entries you have made on the appropriate Line 6 Business Income or (Loss)
lines of your federal return as if you were a full-year resident of Delaware. Enter in Column B the income or loss incurred from businesses located
List all items of income, adjustment, and modification regardless of the within Delaware and the business income or loss for the period you
state from which the items were derived. If Filing Status 3, use only your were a resident of Delaware. Business income or loss, regardless of
income. source, earned while a resident of Delaware must also be included in
Column A, Line 1 through Line 17, must match each line of Federal Form Column B.
1040 and 1040 schedules for all filing statuses except Filing Status 3. NOTE: Line 6 - Business Income (or Loss)
Exception: Non-resident U.S. military personnel who exclude military
compensation in Column A, Line 16. If you have business income or loss from sources within Delaware and at
least one other state, you must either (1) attribute all positive income to
Delaware; or (2) determine Delaware source income or loss on Form PIT-
Column B – Delaware Source Income and/or Loss BIN, available from the Division of Revenue or our website.
List all amounts of income, gain, loss, or adjustment from Delaware
sources. Part-year residents must also include all income from any Line 7a&7b Capital Gains or (Losses)/Other Gains or (Losses)
source during the time of Delaware residency. Part-year residents must Gains or losses from the sale of real property (such as land or buildings)
first allocate their income by date. Ex: a taxpayer lived in Delaware from located in Delaware must be reported in Column B. Gains or losses from
8/1/22 through 12/31/22. If he sold stock on 4/1/22, when he did not live property other than real property (such as stocks or bonds) sold while a
in Delaware, then the gain/loss would not be reported in Column B. If he must also be included in Column B.
sold stock on 9/1/22, while he lived in Delaware, then he must report that resident of Delaware
gain/loss in Column B. If income was earned evenly throughout the year,
then allocate the income based on the percentage of time of residency in Line 8 IRA Distributions
Delaware. Example: Interest income for the year was $120. If the taxpayer Enter in Column B, Taxable IRA distributions received while a resident of
lived in Delaware from 8/1/22 to 12/31/22 then 5/12 ($120 x 5/12 = $50) of Delaware.
the income would be allocated to Column B.
Determining Delaware Income Line 9 Taxable Pensions and Annuities
Line-by-Line Instructions Enter in Column B, taxable pensions and annuities received while a
resident of Delaware.
Next, complete the front of the form beginning with Line 1. Instructions
below. Rents, Royalties, Partnerships, S Corps, Estates, Trust,
Line 10 etc.
PIT-UND Indicator Enter in Column B, the income or loss from property located in Delaware
Check the “Form PIT-UND Attached” box and attach a copy of Form PIT- and/or from doing business in Delaware. Part-year residents must also
UND. include amounts of income or loss incurred while a resident of Delaware.

Section A - Income and Adjustments from Line 11 Farm Income or (loss)
Federal Return Enter in Column B the income or loss incurred from a farm located within
Delaware. Part-year residents must also include amounts of income or
Line 1 Wages, Salaries, Tips, etc. loss incurred while a Delaware resident.
Enter in Column B wages, salaries, tips or other compensation you received
as an employee reported as Delaware income on your W-2. Part-year Line 12 Unemployment Compensation (Insurance)
residents should include the total of (a) the amount earned while working Part-year residents report in Column B their portion of unemployment
in Delaware and (b) the amount earned while a Delaware resident. If, in compensation received while a resident of Delaware. If you are full-
connection with your Delaware employment, you are required to year non-resident, unemployment compensation is only taxed by your
render services outside Delaware, such income may be excluded, state of residence, even if the unemployment compensation was received
but you must complete Form PIT-SCW and attach it to your return. from the State of Delaware.
Copies of this form are available from the Division of Revenue and
on our website. Do not submit computer worksheets or handwritten Taxable Social Security Benefits
calendars in lieu of Form PIT-SCW. Line 13
Enter in Column B, taxable Social Security benefits received while a
NOTE: Working from home does not qualify for an exclusion on Form resident of Delaware.
PIT-SCW. See the Form PIT-SCW instructions for further detail. Severance
Pay Note: Non-residents receiving severance pay should see Form PIT-
SCW – Apportionment worksheet for instructions. Line 14 Other Income
Enter in Column B any other income for which there is no line provided on
Line 2-3 Interest and Dividend Income the return. Other income includes prizes, awards, gambling winnings, etc.
Generally, interest, dividend income and interest from other States’ earned while a resident of Delaware or from sources within Delaware.
obligations are taxable by Delaware only for that period in which you
were a resident of Delaware. Interest connected with a trade or business Line 16 Adjustments to Income
located in Delaware should be included in Column B regardless of state In Column A, enter the total amount of the adjustment for your Federal
of residency. Form 1040.
State Refunds, Credits or Offsets Of State And Local In Column B, enter the amount of federal adjustments allowable as
Line 4 Income Taxes Delaware source adjustments, which MUST be related to Delaware
source income.
Enter the amount of your Delaware taxable refund in Column B.

Non-Resident U.S. Military Personnel Stationed in Delaware
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In accordance with the Service Members Civil Relief Act, the amount             Section C - Subtractions
of  military  compensation  earned  by  non-resident  service  members, 
regardless  of  filing  status,  should  be  included  on  Line  16  of  their  Line 22 U.S. Obligations
Delaware  Non-Resident  Income  Tax  Return  as  a  subtraction  from 
federal adjusted gross income. (Column A only.) DO NOT include your             All interest received on obligations of the United States and included on 
military compensation on Line 16, Column B.                                     your federal tax return is exempt from Delaware tax and should be entered 
                                                                                on Line 22. Failure to identify the payer on Federal Schedule B will result 
EXCEPTION                                                                       in the disallowance of the deduction. All interest received on obligations 
                                                                                for which the United States is NOT the primary obligor or which are NOT 
Alimony Payments – Delaware Source Share of Federal Adjustments                 guaranteed by the full faith and credit of the United States is not exempt 
The portion of federal adjustment for payment of alimony is limited by the      from tax and may not be entered on Line 22 (Examples are shown in the 
proration of Total Delaware Source Income to Total Federal Income. To           Line 22 table below).
determine the proration decimal of your Delaware source income to your 
federal income, divide the amount from Line 15, Column B by the amount          LINE 22 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS
from Line 15, Column A. Carry out the computation to four decimal places,       Examples of                            Examples of
rounding off to the fourth position. Then, enter the amount of Total federal    INTEREST THAT IS EXEMPT                INTEREST THAT IS NOT 
Adjustments for alimony and multiply by the proration decimal.                                                         EXEMPT
Line 15, Col. 2 =                                                               U.S. Treasury Bill, Bonds (Series E, F, G,  Federal National Mortgage 
                                   =                                            H), Certificates, Notes                Association (Fannie Mae)
Line 15, Col. 1 =                            .
                                                                                Export Import Bank                     Federal Home Loan Mortgage 
The proration decimal may not exceed 1.0000 or be less than zero.                                                      Corp.
                                                                                Federal Deposit Insurance Corp.        Government National 
                  x             .                    =                          Federal Farm Credit Bank               Mortgage Association (Ginnie 
                                                                                                                       Mae)
Total Federal              Proration Decimal         Delaware Source 
Adjustment for Alimony                               Adjustment                 Federal Intermediate Credit Banks      International Bank of Recon-
                                                                                Federal Land Banks                     struction and Development
The result is the amount of allowable Delaware source adjustment  for 
alimony.  Add  this  amount  to  the  total of  any  other  Delaware sourced    Tennessee Valley Authority
adjustments (other than alimony) taken on your federal return and enter         Mutual Fund Dividends (Dollar amount  Student Loan Marketing 
the total on Line 16, Column B.                                                 or percentage directly attributed to a Association
                                                                                U.S. obligation, provided the Mutual   (Sallie Maes)
Line 17   Subtract Line 16 from Line 15                                         Fund reports that amount to you.)
NOTE: The ratio used in reporting income on Lines 1 through 14 is used 
in determining the ratio of modifications for Lines 18 through 26. For          Line 23 Pension Exclusion
example, a full-year non- resident would enter interest income on Line 
2, Column A as shown on the federal return, but no interest income              Amounts  received as pensions  from employers (including  pension  of a 
would be included as Delaware source income (Column B). If a portion            deceased taxpayer) may qualify for an exclusion from Delaware taxable 
of this interest income is from US Obligations, that portion would be           income, subject to the limitations described below.
entered on Line 22, Column A only.                                              Eligible  Retirement Income  Delaware tax  law  authorizes  an  exclusion 
Since no interest income was reported on Line 2, Column B as Delaware           of up to $12,500 from pension and eligible retirement income for each 
source  income,  no  portion  of  the  deduction  would  be  considered         individual age 60 or older.
from Delaware sources and, therefore, cannot be included on Line 22,            An early distribution from an IRA or pension fund due to emergency 
Column B.                                                                       reasons  or  due  to  separation  from  employment  does  not  qualify  for 
Section B - Additions                                                           the  pension  exclusion.  If  the  Distribution  Code(s)  listed  in  Box  7  of 
                                                                                your  1099-R(s)  is  a  1  (one),  then  that  amount  DOES  NOT  qualify  for 
          Interest on State and Local Obligations other than                    the pension exclusion. Also, if you were assessed an early withdrawal 
Line 18   Delaware                                                              penalty on Line 8 of the Federal 1040, Schedule 2, then that amount 
                                                                                DOES NOT qualify for the pension exclusion.
Interest you received from any obligations of States other than Delaware 
or their political subdivisions, while you were a resident of Delaware is       NOTE: Each taxpayer may receive ONLY ONE exclusion, 
taxable and must be added on Line 18. Examples of interest that is taxable:     even if he or she is receiving more than one pension or 
•  Interest received on Pennsylvania Turnpike Bonds.                            other retirement distribution. A husband and wife who each 
•  Mutual  fund  dividends  not  included  in  Line  15  that  are attributable receive pensions are entitled to one exclusion each.
to interest on state or local obligations (minus those attributable to 
the State of Delaware and  its authorities and  political  subdivisions-        IF YOU WERE  UNDER 60 on December 31, 2022,  and retired from the 
provided the mutual fund reports that amount to you in writing).                United States military and received pension income during the year, your 
                                                                                exclusion equals $12,500 or the amount of your pension, whichever is less.
Line 19   Fiduciary Adjustments, Oil Percentage Depletion
                                                                                IF YOU WERE UNDER 60 on December 31, 2022,  and you receive non-
Fiduciary Adjustments                                                           military pension,  your exclusion  equals $2,000  or the amount of your 
Net additions from fiduciary adjustments arising out of income received         pension, whichever is less.
from an estate or trust as shown on Federal Form K-1, Beneficiary’s Share 
of Federal Income and Deductions, should be included on Line 19.
Oil Percentage Depletion
The law provides for the disallowance of any percentage depletion 
deduction allowable under federal law, to the extent it is in excess of cost 
depletion.  Add  the  excess  to  the  amount  of  fiduciary  adjustments  and 
enter the total on Line 19.

                                                                  Page 6

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IF YOU WERE 60 OR OVER on December 31, 2022, your exclusion is Work Opportunity Credit
determined as follows: The law allows a deduction for the portion of wages paid but disallowed
as a deduction for federal tax purposes by reason of claiming the work
1. Amount of pension ........................................... $ opportunity tax credit on the federal return.
2. Amount of “eligible retirement income” $ That portion of the deduction for wages, which is disallowed for federal
(See definition below) ..............................................
purposes, should be entered on Line 25. In order to claim this modification,
3. Total (add lines 1 and 2) ................................... $ you must attach Federal Form 5884.
4. Enter Line 3 or $12,500, whichever is less $
here and on Line 23 ..........................................
Delaware Net Operating Loss Carryovers
Eligible retirement income includes dividends, capital gains net
of capital losses, interest, net rental income from real property and Taxpayers who were prevented in previous years from carrying back
qualified retirement plans (IRC Sec. 4974), such as IRA, 401(k), Keogh federal net operating losses to their Delaware returns (because of
plans, and government deferred compensation plans (IRC Sec. 457). Delaware’s $30,000 limit on net operating loss carrybacks) are permitted
to carry these additional losses forward on their Delaware return in years
Disability pension income paid by your employer is reported as wages following the loss year.
on the federal return until you reach the minimum retirement age.
Minimum retirement age is generally the age at which you can first
receive a pension or annuity if you are not disabled. Therefore, disability
pension income does not qualify for the pension exclusion. Line 26a Social Security/Railroad Retirement Benefits
Social Security and Railroad Retirement benefits are not taxable
Pension Exclusion Example: The primary taxpayer received $10,000 in Delaware and therefore should not be included in Delaware taxable
in pension income. The secondary taxpayer received no pension income. income. Enter on Line 26a the total amount from Line 13 plus any Railroad
The taxpayers had joint bank accounts and mutual fund accounts. They Retirement payments included on Line 9.
earned $5,000 in interest from the bank, $1,000 in dividends and $3,000
in capital gains. Income from the joint accounts would be split equally Higher Education
between the two taxpayers. Both taxpayers are over 60 years old. The Distributions received from qualified retirement plans (IRC Sec. 4974,
primary taxpayer’s exclusion is $12,500 (10,000 + 2,500 + 500 + 1,500 = including IRAs), deferred arrangements (such as 401(k) plans) and
$14,500). The maximum exclusion for the primary taxpayer is $12,500. The government deferred compensation plans (IRC Sec. 457) may be excluded
secondary taxpayer cannot include in the pension exclusion calculation the from Delaware adjusted gross income to the extent they are used in the
amount by which the primary taxpayer exceeded the $12,500 maximum same tax year to pay for books, tuition or fees at an institution of higher
exclusion. The pension exclusion for the secondary taxpayer is $4,500 education attended by the taxpayer or by his or her dependents who
(2,500 + 500+ 1,500). If filing a joint return, the combined exclusion for the have NOT attained the age of 26 by December 31, 2022, as long as such
primary and secondary taxpayer is $17,000. amounts have been included in federal adjusted gross income. Please
If you are allowed a pension exclusion for Delaware purposes, please include a copy of all 1098T forms and proof of payment(s) with your return
enter the full amount in the Federal column. Enter in the Delaware to support your deduction.
column the ratio of pension and eligible retirement income reported
529 Contribution to Delaware-sponsored
in Column B, divided by the pension and eligible retirement income Line 26b tuition Program or ABLE Program
reported in Column A. Multiply this ratio by the pension exclusion
amount to determine the allowable exclusion. Enter this amount on 529 Contribution to Delaware-sponsored tuition Program
Line 23, Column B. Contributions made to a Delaware-sponsored tuition program may be
excluded from Delaware adjusted gross income up to a maximum. For a
EXAMPLE: ELIGIBLE RETIREMENT INCOME single, married filing separately, or head of household filer whose federal
adjusted gross income is less than $100,000 the maximum exclusion is
Federal DE Sourced Income $1,000. For married filing joint filers whose federal adjusted gross income
Interest 1,000 0 is less than $200,000 the maximum exclusion is $2,000. Contributions to
an account in a Delaware-sponsored tuition program for expenses used
Dividends 1,500 0 for tuition in connection with enrollment or attendance at an elementary
Capital Gain 100,000 100,000 or secondary public, private, or religious school are not deductible.
Pension 50,000 0 ABLE Program Contributions
Pension & Eligible 152,500 100,000 Contributions made to a qualified ABLE program (IRC Sec. 529A(b)) up to a
Retirement Income maximum of $5,000 for individual filers and $10,000 for joint filers may be
excluded from Delaware adjusted gross income.

DE Pension Exclusion = (100,000/152,500) x 12,500 = Line 29 Persons 60 or Over or Disabled
.6557 x 12,500 = $8,196 The law provides for exclusions from gross income to persons who meet
Column A Pension Exclusion = $12,500. Column B Pension Exclusion = $8,196. certain qualifications. Please refer to the Line 29 worksheet to determine
if you qualify.
Please remember to enclose the 1099-R forms and other supporting
schedules to support your pension exclusion.

Line 24 Delaware State Tax Refund
Delaware state tax refunds should be excluded in Columns A and B; to the
extent they are included on Line 4, Columns A and B.

Line 25 Fiduciary Adjustment
Net subtractions from fiduciary adjustments derived from income received
from an estate or trust, as shown on your Federal Form K-1, Beneficiary’s
Share of Income and Deductions, should be included on Line 25.

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LINE 29 WORKSHEET, PERSONS 60 OR OVER OR DISABLED Line 35 Form PIT-CRS Tax Credits
Single, married filing Y N Married filing joint returns. Y N Enter the amount of the charitable contribution claimed in your Delaware
separate returns. itemized deductions for permanent gifts of land, or interest in land, to
Were you at least 60 Were both spouses at least public agencies and qualified private non-profit charitable organizations
years old or totally and 60 years old or totally and and any investment in Neighborhood Assistance for which you claimed a
permanently disabled on permanently disabled on tax credit from Form PIT-CRS on Line 45 of your Delaware Return. Form
12/31/2022? 12/31/2022? 2001AC and/or Form 1801AC and the Division of Revenue approval
Did your earned income Is combined earned income letter must be attached to your return.
(i.e., wages, tips, farm, or (i.e., wages, tips, farm or
business income) total less business income) less than
than $2,500? $5,000? Line 36 Total Itemized Deductions
Is Line 28 $10,000 or less? Is Line 28 $20,000 or less? Subtract Line 35 from Line 34. Enter the results here and on Line 38 of
your Delaware return. Make sure you have checked the box “b” on Line 38
If you answered YES to all, If you answered YES to all, to indicate that you are electing to itemize your deductions. Form PIT-NSA
enter $2,000 on Line 29. enter $4,000 on Line 29. is required to be attached to your return.
Always compare the results of Line 38 to the standard deduction; you may
NOTE: If you are filing a joint return and only one spouse benefit from using the standard deduction and from allowable additional
qualifies for this exclusion, you should consider filing standard deductions.
separate returns (Filing Status 3).
Section E - Calculations

Line 30a Column B Line 38a Standard Deduction
Subtract Line 29, Column B from Line 28, Column B. Enter the total on Line Standard Deduction
30A, Column B and on Line 42, Box A on the front of your return. This is The law allows you to take a standard deduction in lieu of itemizing your
your Modified Delaware Source Income. deductions. If you elect to take the Delaware STANDARD DEDUCTION, be
sure to check the box on Line 38 and enter the appropriate amount as
Line 30b Column A listed below:
Subtract Line 29, Column A from Line 28, Column A. Enter the total on
Line 30B, Column A. Enter this total on Line 37 and Line 42, Box B of your Delaware Filing Status Standard Deduction
return. This is your Delaware Adjusted Gross Income. 1 $3,250
Section D - Deductions 2 $6,500
If you elect to itemize deductions, complete Section D, Lines 31- 36, to 3 $3,250
determine the amount of itemized deductions which you may claim on
your Delaware return; otherwise, you may skip this section. All federal 5 $3,250
limitations apply to Delaware itemized deductions. NOTE: If one spouse elects the standard deduction, the other spouse
must also take the standard deduction.
NOTE: If you claimed a standard deduction on your federal
return, you may still elect to itemize your deductions on the Itemized Deductions
Delaware return. In this case, complete and attach Form Line 38b
PIT-NSA. If you elect to itemize deductions:
a. Check box “b” on Line 38b.
NOTE: Do not enter motor vehicle title, realty transfer tax, or transfer fees
as other taxes. They do not qualify. b. Complete Section D, Lines 31 through 36 of your Form PIT-NON.
c. Enter the amount from Line 36 on Line 38.
Line 31 Itemized Deductions from Delaware Form PIT-NSA d. Attach a copy of Form PIT-NSA.
Enter on Line 31 the total amount of itemized deductions as shown on NOTE: If you claimed a standard deduction on your federal
Line 17, Delaware Form PIT-NSA. return, you may still elect to itemize your deductions on the
If you are unable to specifically allocate deductions between spouses, Delaware return. In this case, complete and attach Form
prorate the deductions based on a ratio of your separate incomes to total PIT-NSA.
joint income. For example, if one spouse earns 60% of the household
income and the other earns 40%, designate 60% of the deductions to the Line 39 Additional Standard Deduction
spouse earning 60% of the household income and 40% of the deductions
to the spouse earning 40% of the household income. Enter the deduction The additional standard deduction is allowable only for those persons 65
on line 31 of your respective Form PIT-NON. or over and/or blind electing to use the Delaware standard deduction on
Line 38.
Line 32 Foreign Tax Paid 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
If you elected the Foreign Tax Credit on your federal return, your federal or older and/or blind. If you itemize deductions, do not check the “65 or
itemized deductions, allowed as Delaware itemized deductions, will be over” box.
increased by the amount of foreign taxes actually paid. Foreign taxes
accrued, but not paid, are not allowed as an addition on Line 32. On Line If you qualify for the additional standard deduction:
32, enter the amount of foreign taxes paid included on Line 8 of Federal 1. Be sure you checked the box on Line 38a to indicate you are using the
Form 1116. standard deduction.
2. Check the appropriate box(es) relating to age and/or blindness on Line
Line 33 Charitable Mileage Deduction 39.
If you used your automobile to perform a voluntary service for a charitable 3. Multiply the number of boxes checked on Line 39 by $2,500 and
organization, you may increase your itemized deductions as follows: determine the total (a maximum of $5,000 per individual).
Miles driven 1/1/22 - 12/31/22: x .26 = $

Page 8

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                                                                                       Any credit claimed for taxes paid to another state is limited to the smaller 
Line 42       Proration Decimal                                                        of the following:
Enter the amount from Line 30a in Box A on Line 42. Enter the amount                   a.  The Delaware tax liability.
from Line 30b in Box B on Line 42.                                                     b.  The amount  computed  by  multiplying  the  Delaware tax by  a 
Example:                                                                                   fraction, the numerator of which  is your adjusted  gross income 
                                                                                           derived from sources in the other state, and the denominator of 
A   =         Line 30a  =       5,000     00                                               which is your Delaware Adjusted Gross Income (Line 37).
B   =         Line 30b  =       12,000    00                                           c.  The tax liability due and paid, after the application of all credits 
                                                                                           (example:  forgiveness  tax  credit,  earned  income  credit,  poverty 
To determine the proration decimal, divide the amount from Line 30a by                     level credit), to the other states (not including amounts paid to local 
the amount from Line 30b.  Carry out the computation to four decimal                       jurisdictions). 
places, rounding off the fourth position.                                              The amount computed by multiplying the tax liability due and paid to the 
                                                                                       other states by a fraction, the numerator of which is the income from the 
A   -         5,000.00                                                                 other state while a Delaware resident, and the denominator of which is 
                           =       0.4167
B   -         12,000.00                                                                the total income from the other state. The amount due and paid is not the 
                                                                                       amount on your W-2.
The 0.41666 rounded off equals 0.4167. The proration decimal may not 
exceed 1.0000 or be less than zero.                                                    If  the  income  reported  on  your  other  state  return  is  not  included  in 
                                                                                       Delaware  source  income,  then  the  other  state  tax  credit  cannot  be 
If  Line 41  (taxable  income)  is  less than  $60,000,  use  the  tax table  to       taken in Delaware for that income.
compute your tax. If Line 41 is $60,000 or greater, use the tax rate schedule 
at the end of the tax table to compute your tax. Enter the amount of tax in                     NOTE: Taxes paid to the political subdivision of a state 
the box provided on Line 42 and multiply this amount by your proration                          cannot be claimed as credit. The District of Columbia, 
decimal. Enter the result on Line 42. This is your prorated tax liability.                      however, is classified as a “State” for the purposes of this 
                                                                                                credit and, therefore, can be claimed as credit on Line 44.
Line 43a      Personal Credits
                                                                                       If you claim the tax credit, you must attach to your return a signed 
Enter the total number of dependents listed on your federal return and                 copy of the income tax return filed with the other state(s). In 
multiply by $110. If you were not required to file a federal return, enter             addition, your Delaware return information will be shared with the 
$110 for each spouse reporting income on this form plus $110 for each                  other state(s) that you claimed the credit for.
person who could have been listed as a dependent had you been required                 LINE 44 WORKSHEET 
to file a federal return. You are still eligible for this credit even though you       CREDIT FOR TAXES PAID TO ANOTHER STATE
do not recognize personal exemptions on your federal return.
                                                                                       1.  Enter adjusted gross income from the other state.                 1
NOTE: You are not entitled to a Delaware Personal Credit if you are listed             2.  Enter Delaware adjusted gross income (Line 37 of the              2
as a  dependent  on  another  individual’s  Federal return. Enter “0”  in  the             return).
space provided on Line 43a.
                                                                                       3.  Enter the income from the other state while a                     3
If  you  filed  a  federal  return  as  a  married  couple  filing  jointly,  have  no     Delaware resident (include federal modifications).
dependents, and are filing this return jointly (Filing Status 2), enter $220. If       4.  Enter the total income from the other state.                      4
you filed the federal return jointly and are filing this return separately 
(Filing Status 3), enter $110 on each spouse’s return.      Please ensure that         5.  Enter the Delaware tax liability (Line 42).                       5
the number of personal credits claimed on your Delaware return(s) does                 6.  Enter the tax liability for the other state (net of credits).     6
not exceed the Federal number of dependents. This data will be verified                    (Exclude city wage tax or county taxes).
with the IRS.                                                                          7.  Divide Line 1 of the worksheet by Line 2.                         7
Multiply the  total personal credit by  your proration decimal  from                   8.  Multiply Line 7 by Line 5.                                        8
Line 42 and enter the result on Line 43a.
                                                                                       9.  Divide Line 3 by Line 4.                                          9
                                                                                       10. Multiply Line 9 by Line 6.                                        10
Line 43b      Additional Personal Credits
                                                                                       11. Enter the lesser of Lines 5, 8, and 10 here and on Line           11
Check the appropriate box(es) on Line 43b if you and/or your spouse were                   44 of the return.
60 years of age or over as of December 31, 2022. Multiply the number of 
checked boxes by $110. Multiply this amount by your proration decimal                  Line 45     Other Non-Refundable Credits
on Line 42. Enter the result on Line 43b.                                              Enter on Line  45 the total of the following  credit(s) to which  you are 
                                                                                       entitled:
Line 44       Other State Tax Credit (Part-year Residents Only)                        Form PIT-CRS Credits
Part-year residents who paid income tax to another state on income which               Taxpayers claiming any of the following credits must complete and attach 
was earned in the other state while a resident of Delaware, and which is               Form PIT-CRS to their return (Form PIT-CRS is available from the Delaware 
also included in the Delaware modified source income, may be allowed                   Division of Revenue or revenue.delaware.gov).
to claim a tax credit against their Delaware tax liability. Do not include city 
wage taxes or county taxes paid directly to the county.                                Economic Development  Credits  are available  to certain businesses 
                                                                                       engaged in a qualified business activity who meet the minimum capital 
If you are claiming a credit for taxes paid to more than one state, you must           investment and new hiring requirements. Only those taxpayers approved 
complete DE Schedule I (Form PIT-NNS) and attach it to your Non-Resident               by the Division of Revenue may claim these credits.
return. Example: You claim a credit for taxes paid to Pennsylvania AND 
New Jersey on your Delaware return.       On Form PIT-NNS Schedule I,                  Green Industry Credits are available for reducing waste release,  use of 
enter the names of the other states and the amount of the credit                       recycled materials, processing  of  waste materials and  collection  and 
claimed in HIGHEST to LOWEST credit amount order.                                      distribution of recycled materials. Only those taxpayers whose eligibility 
                                                                                       is  certified  by  the  Delaware  Department  of  Natural  Resources  and 
                                                                                       Environmental Control and the Delaware Division of Small Business, 
                                                                                       Development and Tourism may claim these credits.

                                                                           Page 9

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Brownfield Tax Credits are available for promoting the rehabilitation of NOTE: An amount entered on Line 57 will reduce the amount to be
contaminated industrial and commercial sites. Only those taxpayers refunded to you.
whose eligibility is certified by the Delaware Department of Natural
Resources and Environmental Control may claim these credits. Line 58 Penalties and Interest Due
Research and Development Tax Credit. A business or individual may take You may choose to compute the amount of penalties and interest due
an income tax credit on Delaware qualified research and development or you may leave Line 58 blank and the Division of Revenue will calculate
expenses. A Division of Revenue approval letter must be attached to your the amount for you and send you a bill. Penalties may be assessed for
Delaware return. filing a balance due return late, failure to pay the tax liability due, fraud,
Land and Historic Resource Tax Credit. A business or individual may take negligence, and failure to pay estimated taxes (see Page 4 for a
an income tax credit for permanent gifts of land or interest in land to description of the penalties and interest).
public agencies and qualified private non-profit charitable organizations. If you used Form PIT-UND to calculate the underpayment of estimated
A Division of Revenue approval letter must be attached to your Delaware taxes and an estimated penalty is due OR if you completed Part 3, check
Return. the “Form PIT-UND Attached” box at the top of your return and submit
Historic Preservation Tax Credits. are available to resident curators and Form PIT-UND with your return. If you check the box and do not include
to those persons who work to promote community revitalization and Form PIT-UND, you will delay processing of your return. An attached
restoration, and the rehabilitation of historic properties. Only those Form PIT-UND is not processed automatically unless this box is checked.
taxpayers whose eligibility is certified by the Delaware State Historic
Preservation Office may claim these credits. Line 59 Net Balance Due
Neighborhood Assistance Tax Credit. Certain taxpayers are eligible for Enter the net balance due (Line 54 plus Lines 56 and 58) and pay in full.
an income tax credit for contributing to a neighborhood organization, Make checks payable to: Delaware Division of Revenue.
community development corporation, or community based development
organization; or for providing neighborhood assistance, job training, or Line 60 Net Refund
education to an impoverished area or for low and moderate-income
families. Only those taxpayers whose eligibility is certified by the Delaware Enter the amount of the net refund (Lines 55 less amounts on Line 56
State Housing Authority may claim these credits. and/or Line 57 and/or Line 58) to be refunded to you. If you do not have a
balance due or a refund due, enter “0” (zero) on Line 60.
Automatic External Defibrillators Tax Credit. Any business that places an
automatic external defibrillator in service at a business location in the Section F - Direct Deposit Information
State is entitled to a credit equal to $100 per unit.
Direct Deposit or Refund
Line 50 S Corporation Payments Complete Section F if you want us to directly deposit the amount shown
Enter on Line 50; the Delaware estimated tax payment made on your on Line 60, Form PIT-NON into your bank account. Refunds may not be
behalf by an S Corporation. Attach a copy of the Delaware Form direct deposited to a bank account outside the U.S.
1100 S, Schedule A1 reflecting such payment. Why Use Direct Deposit?
Line 51 Refundable Business Credits • You get your refund fast – even faster if you file online.
• Payment is more secure – there is no check to get lost.
Business Finder’s Fee Tax Credit. This credit is available to encourage • More convenient. No trip to the bank to deposit your check.
Delaware businesses to bring non-Delaware businesses into the state.
Only those taxpayers whose eligibility is certified by the Delaware Check with your financial institution to make sure your deposit will be
Division of Small Business, Development and Tourism may claim this accepted and to get the correct routing and account numbers.
credit.
Routing Number
New Economy Jobs Program Credit. A credit available to qualified
employers pursuant to the New Economy Jobs Program whose purpose The routing number must be nine digits. The first two digits must be 01
is to encourage the creation of high wage, knowledge-based jobs in this through 12 or 21 through 32. Otherwise, the direct deposit will be rejected
state. To apply for certification as a qualified employer, submit Form and a check will be issued instead. On the sample check, the routing
2080DE, available from the Division of Revenue and at revenue.delaware. number is 031100000.
gov) with the Secretary of Finance with a copy to the Director of the Your check may state that it is payable through a bank different from the
Delaware Division of Small Business, Development and Tourism. financial institution at which you have your checking account. If so, do
not use the routing number on that check. Instead, contact your financial
Line 52 Real Estate Capital Gains Tax Payments Credit institution for the correct routing number to enter on this line.

Enter on Line 52 the total of all estimated income tax payments made Bank Account Number
at the time of sale of Delaware real estate. If you file separate returns,
you must claim the real estate capital gains payment on the return of the The account number can be up to 17 characters (both numbers and
person under whose Taxpayer ID the payments were made. letters). Include hyphens but omit spaces and special symbols. Enter
the number from left to right and leave any unused boxes blank. On the
NOTE: Please submit copies of all Forms REW-EST. sample check, the account number is 12340818. Be sure not to include the
check number.
Line 56 Contribution to Special Funds
In order to comply with new federal banking rules, you must declare
If you and/or your spouse wish to contribute to any or all of the funds whether your refund will go to a bank account outside the United States. If
listed on Page 13, you must complete DE Schedule III (Form PIT-NNS). Enter the answer is yes, do not enter your account information. We will instead
the amount of your donation on the line provided next to the designated mail your refund by check.
fund(s) of your choice. Enter the total amount donated on Line 56. The
minimum amount for a donation is $1. If you are not due a refund and
you wish to contribute, you may do so. Include the total amount of your
donation with the balance due.

Line 57 Carryover to 2023 Estimated Tax Account
If you wish to apply a portion of your overpayment to your 2023 Estimated
Tax Account, enter on Line 57 the portion of your overpayment (Line 55)
to be applied.

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                                                                                Line 65 - Estimated Tax Carryover and/or Special Funds Contributions
                                                                                Enter the total amount, if any applied to your estimated tax account and/
Sample Check                                                                    or contributed to the Special Funds on your original return and/or any 
                                                                                previous amended return(s).
                                                                                Line 69  -  Amount  of Line 68  to  be  Applied  to Your Estimated  Tax 
                                                                                Account
                                                                                Do NOT claim a carryover if the carryover year’s return has already been 
                                                                                processed.  Your overpayment will be refunded to you.
                                                                                Line 70 - Penalties and Interest Due
                                                                                You may choose to compute the amount of penalties and interest due or 
                                                                                you may leave Line 70 blank and the Division of Revenue will calculate the 
                                                                                amount for you and send you a bill. If you have a balance due on Line 67, 
NOTE:  Some  financial institutions  will not  deposit joint refunds into  an   calculate the interest due at a rate of one-half percent (½%) per month 
individual account. The Delaware Division of Revenue is not responsible if      from the due date of the original return until the time the tax is paid. If 
a financial institution refuses a direct deposit.                               you  have  calculated  the  Underpayment  of  Estimated taxes using  Form 
                                                                                PIT-UND, please check the “Form PIT-UND Attached” box and include the 
NOTE: If your refund is adjusted by $500.00 or more, a paper check will be      amount due here.
issued and mailed to the address on your return.
                                                                                Line 73
Address Change                                                                  Check Yes or No.  If No, explain if the changes pertain to DE non-return 
If you move after you file your return, you should notify the Division of       only.  List the line numbers being amended.
Revenue of your address change in writing.  Please be sure to include your      Line 75
and your spouse’s Social Security Number(s) in any correspondence with 
the Division of Revenue.                                                        Check Yes or No.  If yes provide a detailed explanation  and attach all 
                                                                                supporting schedules and documentation.
Federal Privacy Act Information
Taxpayer IDs must be included on your income tax return. The mandatory          PIT-NSA Instructions
disclosure of Taxpayer IDs is authorized by Section 306, Title 30 of the        For additional information regarding deductible expenses, please see the 
Delaware Code. Taxpayer IDs are used primarily to administer and enforce        instructions for the Federal Schedule A.
all tax laws, both civil and criminal, for which the Division of Revenue has 
statutory responsibility.                                                       Medical and Dental Expenses
Signature                                                                       You  are permitted  to  deduct  medical  and  dental  expenses  paid,  after 
                                                                                reimbursement, to the extent that they exceed 7.5% of your adjusted 
Please review your tax return before you sign it. Complete the return to        gross income.  To calculate the amount that may be deducted,  please 
the  bottom  of  Page 2  to  ensure  you  receive all  credits and  exclusions. follow the line by line instructions. 
Form PIT-CRS must be completed if the check of the deceased taxpayer is 
to be issued to the estate.                                                     Line 1.  Enter the total of your medical and dental expenses, after you 
                                                                                reduce these expenses by any payments received from insurance or other 
Paid Preparer                                                                   sources.
Please complete all the fields in the Paid Preparer section. You must also      Line 2.  Enter the amount from Federal Form 1040, Line 11.
sign the return.                                                                Line 3.  Multiply Line 2 by 7.5% (0.075).  
Amended Returns                                                                 Line 4.  Subtract line 3 from Line 1.  If line 3 is greater than Line 1, enter 
Where to File:                                                                  zero. 
               Delaware Division of Revenue 
               P.O. Box 8711                                                    State and Local Taxes
               Wilmington, DE 19899-8711                                        You are entitled to include certain taxes paid as an itemized deduction for 
               For Line 71 Net Balance Due mail to:                             Delaware purposes.  You may include either state and local income taxes 
               Delaware Division of Revenue                                     or sales taxes, but not both.  You may also deduct real estate taxes and 
               P.O. Box 508                                                     personal property taxes paid.  However, the deduction you are permitted 
               Wilmington, DE 19899-0508                                        for state and local taxes paid may not exceed $10,000 for taxpayers filing 
                                                                                as single, head of household, or jointly, or $5,000 for a married individual 
               For Line 72 Net Refund mail to:                                  filing  a  separate  return.    The  Tax  Cuts  and  Jobs  Act  limited  itemized 
               Delaware Division of Revenue                                     deductions  for  taxes paid.  The  limitation  does  not  apply  to  taxes paid 
               P.O. Box 8710                                                    or accrued in carrying on a trade or business or activity engaged in the 
               Wilmington, DE 19899-8710                                        production  of  income,  which  should  not  be  included  on  Form PIT-NSA 
                                                                                Schedule A.
Line by Line Instructions: 
                                                                                Line 5a.  Enter any non-Delaware state or local income taxes that are not 
Complete the return starting on Line 1 through Line 53, using corrected         claimed as a credit on Form PIT-NON.  
information, then go to Line 61.
                                                                                DO NOT INCLUDE the taxes paid that generated the credit you receive 
Line 62 - Amount Paid on Original Return                                        for taxes paid to another state on Line 44 of the Form PIT-NON.  
Please enter the amount paid with your return as originally filed.  This will   DO NOT INCLUDE any Delaware tax paid, whether or not claimed as a 
be no more than the amount on Line 54 of that return. Please include all        credit on Form PIT-NON. 
prior payments from any previously filed return.
Line 64 - Refund Received                                                       Line 5b.  Enter any state or local sales taxes paid.  
Enter the amount, if any, refunded from your original return and/or any         You may deduct income taxes or sales taxes, but not both. Do not enter 
previously amended return.  Use actual amount(s) received.                      anything on Line 5b if you have claimed income taxes on Line 5a.
                                                                                Line 5c.  Enter any state and local real estate taxes paid. 
                                                           Page 11

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Line 5d. Enter any state and local personal property taxes paid. should be included on Form PIT-NON, line 25, Column B. This will reduce
your Delaware source income by that amount. If you have received
Line 5e. Add Lines 5a through 5d. unemployment benefits from Delaware and other states, the total
Line 5f. Enter the smaller of Line 5e or $10,000 ($5,000 if married filing a unemployment compensation received may be included on Form PIT-NON,
separate return). line 25, Column A, but only the Delaware unemployment compensation
may be included on Form PIT-NON, line 25, Column B. To determine this
Example 1: If you paid $11,000 of real property taxes, $2,000 of local amount, the unemployment compensation shown on your IRS 1040 or
income taxes, and $5,000 of Delaware state income taxes then your 1040-SR Schedule 1, line 7 should be included on Form PIT-NON, line 12,
deduction on Line 5f would be limited to $10,000. Column A. Column B should include only the amount of unemployment
Example 2: If you paid $7,000 of real property taxes, $1,000 of local income received from the Delaware Department of Labor.
income taxes, and $5,000 of Delaware state income taxes withheld that
were included on Line 48 of the Form PIT-NON, your deduction on Line 5f
of would be $8,000.
Example 3: If you paid $2,000 of real property taxes, $1,000 of local
income taxes, and $5,000 of Pennsylvania state income taxes for which
you did not claim a credit on Line 44 of the Form PIT-NON, your deduction
on Line 5f would be $8,000.

Interest You Paid
You are entitled to deduct certain interest paid, subject to the limitations
imposed pursuant to Federal law.
Line 8a. Enter home mortgage interest and points reported on a Federal
Form 1098.
Line 8b. Enter home mortgage interest NOT reported on a Federal Form
1098.
Line 8c. Enter points not reported on a Form 1098.
Line 8d. This field is Reserved for Future Use.
Line 8e. Add Lines 8a through 8c.
Line 9. Enter investment interest paid. Attach Federal Form 4952.

Gifts to Charity
You may deduct certain gifts to charity, subject to the same limitations
imposed by Federal law.
Line 11. Enter gifts by cash or check.
Line 12. Enter gifts by other than cash or check. If the value of any gift
exceeded $250, please see the instructions for the Federal Schedule A.
You must attach Federal Form 8283, if you made non-cash contributions
in excess of $500.
Line 13. Enter any carryover from a prior year.
Line 14. Add Lines 11 through Line 13.

Casualty and Theft Losses
You may deduct certain casualty and theft losses, as permitted under
Federal law. Enter the amount of these losses on Line 15.

Other Itemized Deductions
You may deduct certain other itemized deductions, as permitted under
Federal law. Enter the amount of these deductions on Line 16, with
an explanation. See the Instructions for Federal Schedule A for more
information.

Total Itemized Deductions
Line 17. Add the amounts on Lines 4, 7, 10, 14, 15, and 16. Enter the total
in Line 31 of the Form PIT-NON. Your itemized deductions entered in Line
31 are subject to certain adjustments.
Line 18. Check this box if you elect to itemize even though the standard
deduction would be greater than your itemized deductions.

Unemployment Tax Special Note:
For Delaware non-resident taxpayers, the amount of unemployment
compensation included in your federal adjusted gross income (AGI)
should be included on Form PIT-NON, line 25, Column A. This will reduce
your Delaware adjusted gross income by that amount. If it is Delaware
source income (i.e., paid by the Delaware Department of Labor), it
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SPECIAL FUNDS
• Delaware’s Nongame Wildlife, Endangered Species And Natural • White Clay Creek Wild And Scenic River Preservation Fund: Working
Areas Preservation Fund: Helping Delaware face the challenges of to improve water quality, conserve open space, woodlands, wetlands,
managing and protecting native plants and animals, restoring wildlife and geological features, protect rare native plant and animal species,
habitat, and maintaining the natural beauty of the state. Please give a and aid in the preservation of cultural, historical, and archaeological
tax-deductible “Wild Gift” on Line 7A, PIT-NNS, Non-Resident Schedule sites. Please help by making a contribution on Line 7M, PIT-NNS, Non-
III. Resident Schedule III.
• Beau Biden Foundation: The foundation believes that child abuse • The Home Of The Brave Foundation, Inc.: Established to furnish
can be prevented through effectively educating adults and children, food, shelter, and counseling to veterans of the Armed Forces of the
developing the next generation of child welfare professionals, and USA without regard to sex, race, color, or creed and provide positive,
strengthening child protection laws around the country. Please help supportive assistance to transition out of homelessness. Please help
by making a donation on line 7B, Non-Resident, PIT-NNS, Schedule III. by contributing on Line 7N, PIT-NNS, Non-Resident Schedule III. For
Please visit our website at www.beaubidenfoundation.org. more information, visit www.homeofthebravefdn.org.
• Emergency Housing Assistance Fund: The homeless population • Senior Trust Fund: Administered by the Director of the Division of
in Delaware continues to increase. Crisis situations such as Services for Aging and Adults with Physical Disabilities, to provide
unemployment, family conflicts, displacement, evictions, fire, or utility assistance and programs for seniors and support the aging services of
failures force people to seek emergency housing. You can help by community-based organizations. Please help by contributing on Line
making a contribution on Line 7C, Non-Resident, PIT-NNS, Schedule III. 7O, Non-Resident Schedule III.
• Delaware Breast Cancer Education: Providing outreach, education • Delaware Veterans Trust Fund: Provides financial assistance to
and support services throughout Delaware and the surrounding eligible veterans, making a difference for veterans who need assistance
communities to encourage the early detection and treatment of breast with reintegration on their return home, those with disabilities awaiting
cancer. Your contribution on Line 7D, PIT-NNS, Non-Resident Schedule benefits, or those who have met with a financial hardship. Show your
III, will help the nearly 750 women facing breast cancer in Delaware support for veterans with a contribution on Line 7P, PIT-NNS, Non-
each year. Resident Schedule III.
• Organ And Tissue Donation Awareness Trust Fund: One organ • Protecting Delaware’s Children Fund: Supports an annual public
and tissue donor can save or enhance the lives of 50 people. Make education campaign during Child Abuse Prevention and Awareness
a contribution on Line 7E, PIT-NNS, Non-Resident Schedule III to help Month, to educate the public about the signs of child abuse and the
increase the number of organ and tissue donors in Delaware. Register duty to report. Your contribution on Line 7Q, PIT-NNS, Non-Resident
as an organ and tissue donor at www.donatelife-de.org. Schedule III will make certain that the public knows and understands
• Delaware Diabetes Education Fund: Administered by the American their role in keeping children safe.
Diabetes Association (ADA); our mission is to prevent and cure • Food Bank Of Delaware: Our mission is to provide nutritious foods
diabetes, and to improve the lives of those affected by diabetes. For to Delawareans in need and facilitate long-term solutions to the
more information, please call 1-800-DIABETES or visit www.diabetes. problems of hunger and poverty through community education and
org. Help 85,000 Delawareans with diabetes by making a contribution advocacy. You can help by making a contribution on Line 7R, PIT-NNS,
on Line 7F, PIT-NNS, Non-Resident Schedule III. Non-Resident Schedule III.
• Delaware Veterans Home Fund: Show your support by making a • Delaware Habitat For Humanity: Habitat for Humanity organizations
contribution on Line 7G, PIT-NNS, Non-Resident Schedule III. Your tax in Sussex County, Central Delaware, and New Castle County bring
contribution will assist the Delaware Commission of Veterans Affairs in people together to build homes, communities, and hope. You can help
maintaining a facility that provides much-needed services to our aging by making a contribution on Line 7S, PIT-NNS, Non-Resident Schedule
veteran population. Please honor our heroes with a Veterans Home III. Your contribution will be directed to the Delaware Habitat for
contribution. Thank you for your support! Humanity organizations across the state.
• Delaware National Guard And Reserve Emergency Assistance • B+ Childhood Cancer: The B+ Foundation is helping kids fight cancer
Fund: Supporting members of the Delaware National Guard and by providing financial and emotion support to families of children with
members of other Reserve Components (Army, Navy, Air Force, cancer nationwide. The B+ Foundation also funds critical, cutting-
Marine Corps, Coast Guard). Please show your support by making a edge childhood cancer research. For more information, please visit
contribution on Line 7H, PIT-NNS, Non-Resident Schedule III. our website at www.bepositive.org. You can help by making a
• Delaware Juvenile Diabetes Fund: The leading charitable funder contribution on Line 7T, PIT-NNS, Non-Resident Schedule III.
and advocate for research on type 1 diabetes. JDRF is associated with • Combined Campaign For Justice: The goal of Combined Campaign
major breakthroughs in type 1 diabetes research, such as the artificial for Justice is to help bridge the justice gap in Delaware and ensure civil
pancreas, beta cell regeneration and the treatment of complications. legal aid is available to poor and vulnerable people when it matters
Your tax-deductible donation to JDRF may be made on Line 7I, PIT- most. There is a significant justice gap in Delaware—more than eighty
NNS, Non-Resident Schedule III. percent of the civil legal needs of poor people are going unmet. You
• Delaware Chapter Of The National Multiple Sclerosis Society: can help by making a contribution on Line 7U, PIT-NNS, Non-Resident
Funding programs, services, and financial assistance needed by Schedule III.
Delawareans with MS, plus important research into the cause of MS,
the development of more effective treatments, and eventually the
cure. Please help by making a contribution on Line 7J, PIT-NNS, Non-
Resident Schedule III.
• Delaware Ovarian Cancer Foundation: Our mission is to increase
awareness and education, to facilitate research for an early detection
test, and to support women affected by ovarian cancer. Please show
your support by making a contribution on Line 7K, PIT-NNS, Non-
Resident Schedule III.
• 21st Century Fund For Delaware’s Children, Inc.: Addressing the
needs of Delaware’s at-risk children under the age of 21 who are
receiving services from state agencies or community organizations.
Grants provide experiences to define strengths, improve self-esteem,
and build hope for the future. Please help by contributing on Line 7L,
PIT-NNS, Non-Resident Schedule III.
•

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