Delaware Non-Resident Individual Income Tax
Extracted from PDF file 2024-delaware-form-pit-non.pdf, last modified August 2024Non-Resident Individual Income Tax
PRINT RESET D ELAWARE DIVISION OF REVENUE F 2 O0 2R 4 M PIT-NON DELAWARE INDIVIDUAL NON-RESIDENT INCOME TAX RETURN For Fiscal Year beginning Your Taxpayer ID and ending Amended Return Must include page 4 Spouse Taxpayer ID Filing Status (Must Form PIT-UND Attached Your First Name M.I. Last Name Suffix Spouse First Name M.I. Last Name Suffix Present Home Address (Number and Street) City Apartment # State Zip Code Claimed as Dependant on someone else’s return check one) 1. Single, Divorced, Widow(er) 3. Married & Filing Separate Forms 2. Joint 5. Head of Household If you were a part-year resident in 2024, give the dates you resided in Delaware: Check if FULL-YEAR Non-Resident in 2024 SECTION A - INCOME AND ADJUSTMENTS FROM FEDERAL RETURN mm-dd-yyyy mm-dd-yyyy FEDERAL COLUMN A DELAWARE SOURCE INCOME/LOSS COLUMN B 1. WAGES, SALARIES, TIPS, ETC. 1. .00 1. .00 2. INTEREST 2. .00 2. .00 3. DIVIDENDS 3. .00 3. .00 4. STATE REFUNDS, CREDITS OR OFFSETS OF STATE & LOCAL INCOME TAXES 4. .00 4. .00 5. ALIMONY RECEIVED 5. .00 5. .00 6. BUSINESS INCOME OR (LOSS) (See instructions) 6. .00 6. .00 7a. CAPITAL GAIN OR (LOSS) 7a. .00 7a. .00 7b. OTHER GAINS OR (LOSSES) 7b. .00 7b. .00 8. IRA DISTRIBUTIONS 8. .00 8. .00 9. TAXABLE PENSIONS AND ANNUITIES 9. .00 9. .00 10. RENTS, ROYALTIES, PARTNERSHIPS, S CORPS, ESTATES, TRUSTS, ETC. 10. .00 10. .00 11. FARM INCOME OR (LOSS) 11. .00 11. .00 12. UNEMPLOYMENT COMPENSATION (INSURANCE) 12. .00 12. .00 13. TAXABLE SOCIAL SECURITY BENEFITS 13. .00 13. .00 14. OTHER INCOME (State nature and source) 14. .00 14. .00 15. TOTAL INCOME - Add Line 1 through Line 14 15. .00 15. .00 16. TOTAL FEDERAL ADJUSTMENTS (See instructions) 16. .00 16. .00 17. FEDERAL ADJUSTED GROSS INCOME FOR DELAWARE PURPOSES Subtract Line 16 from Line 15 17. .00 17. .00 SECTION B - ADDITIONS 18. INTEREST RECEIVED ON OBLIGATIONS OF ANY STATE OTHER THAN DELAWARE 18. .00 18. .00 19. FIDUCIARY ADJUSTMENT, OIL DEPLETION 19. .00 19. .00 20. TOTAL - Add Line 18 to Line 19 20. .00 20. .00 21 Add Line 17 to Line 20 21. .00 21. .00 BALANCE DUE WITH PAYMENT ENCLOSED (LINE 60) MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 508, Wilmington, DE 19899-0508 Make check payable to: Delaware Division of Revenue Revision 20240821 REFUND (LINE 61) MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 8710 Wilmington, DE 19899-8710 Page 1 ALL OTHER RETURNS MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 8711 Wilmington, DE 19899-8711 DFPITNON2024019999V1 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 4 M PIT-NON DELAWARE INDIVIDUAL NON-RESIDENT INCOME TAX RETURN NAME TAXPAYER ID SECTION C - SUBTRACTIONS 22. 23. DELAWARE SOURCE INCOME/LOSS COLUMN B FEDERAL COLUMN A INTEREST RECEIVED ON U.S. OBLIGATIONS 22. .00 22. .00 PENSION/RETIREMENT EXCLUSIONS (For a definition of eligible income, see instructions) 23. .00 23. .00 24. DELAWARE STATE TAX REFUND 24. .00 24. .00 25. Fiduciary Adjustment, Work Opportunity Credit, Delaware NOL Carryforward, etc. 25. .00 25. .00 26a. Taxable Social Security Benefits/Railroad 26a. .00 26a. .00 26b. 529 Contribution to Delaware-sponsored Tuition Program 27. TOTAL Add Line 22 through Line 26b If your Spouse had a Military Pension If you had a Military Pension or ABLE Program 26b. .00 26b. .00 27. .00 27. .00 28. Subtract Line 27 from Line 21 28. .00 28. .00 29. EXCLUSION FOR CERTAIN PERSONS 60 AND OVER OR DISABLED (See instructions) 29. .00 29. .00 30a. COLUMN B- Subtract Line 29 from Line 28. This is your modified Delaware Source Income. 30a. .00 30b. COLUMN A - Subtract Line 29 from Line 28. This is your Delaware Adjusted Gross Income. Enter on Page 2, Line 43, Box A Enter on Page 2, Line 38 and Line 43, Box B .00 30b. SECTION D - DEDUCTIONS 31. ENTER TOTAL ITEMIZED DEDUCTIONS (If Filing Status 3, See instructions) 31. .00 32. ENTER FOREIGN TAXES PAID (See instructions) 32. .00 33. ENTER CHARITABLE MILEAGE DEDUCTION (See instructions) 33. .00 34. ACTIVE LABOR ORGANIZATION DUES (See instructions) 34. .00 35. TOTAL - Add Line 31 through Line 34 35. .00 36. ENTER FORM PIT-CRS TAX CREDIT ADJUSTMENT (See instructions) 36. .00 37. Subtract Line 36 from Line 35. Enter here and on Line 39. 37. .00 38. .00 39. .00 SECTION E - CALCULATIONS 38. DELAWARE ADJUSTED GROSS INCOME - Enter amount from Line 30b here 39. If you elect the STANDARD DEDUCTION check here a. Filing Statuses 1, 3, & 5 enter $3250; Filing Status 2 enter $6500; If you elect the DELAWARE ITEMIZED DEDUCTIONS check here b. 40. Enter amount from Line 37. ADDITIONAL STANDARD DEDUCTIONS (Not Allowed with Itemized Deductions - See instructions) 40. .00 41. TOTAL DEDUCTIONS - Add Line 39 to Line 40 and enter here 41. .00 42. TAXABLE INCOME - Subtract Line 41 from Line 38, and compute tax on this amount 42. .00 43. TAX LIABILITY COMPUTATION (See instructions) 43. .00 44a. .00 44b. .00 45. .00 Check Box(es)- if SPOUSE was: 44a. 65 or over A. Line 30a .00 B. Line 30b .00 blind Check box(es) - if YOU were: 65 or over PRORATION DECIMAL (See instructions) X .00 x $110 = Multiply this amount by the proration decimal on Line 43 ( x 44b. CHECK BOX(ES) SPOUSE 60 or over (if filing status 2) SELF 60 or over Tax Liability from Tax Rate Table/ Schedule Amount Enter number of exemptions listed on Federal return = PERSONAL CREDITS If you are Filing Status 3, see instructions. blind ) and enter total here Enter number of boxes checked on Line 44b Multiply this amount by the proration decimal on Line 43 ( x x $110 = ) and enter total here 45. TAX IMPOSED BY STATE OF 46. OTHER NON-REFUNDABLE CREDITS (See instructions) 46. .00 47. TOTAL NON-REFUNDABLE CREDITS - Add Line 44a through Line 46 47. .00 48. BALANCE - Subtract Line 47 from Line 43. If Line 47 is greater than Line 43, enter 0. 48. .00 Revision 20240821 Must attach copy of PIT-NNS and other state return - Part-Year Residents Only (See instructions) Page 2 DFPITNON2024029999V1 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 4 M PIT-NON DELAWARE INDIVIDUAL NON-RESIDENT INCOME TAX RETURN NAME TAXPAYER ID SECTION E - CALCULATIONS (continued) 49. DELAWARE TAX WITHHELD - (Attach W-2s/1099s) 49. .00 50. ESTIMATED TAX PAID & PAYMENTS WITH EXTENSIONS 50. .00 51. S CORP PAYMENTS (See instructions) 51. .00 52. REFUNDABLE BUSINESS CREDITS (See instructions) 52. .00 53. CAPITAL GAINS TAX PAYMENTS (Attach form REW-EST) 53. .00 54. TOTAL REFUNDABLE CREDITS - Add Line 49 through Line 53 54. .00 55. BALANCE DUE If Line 48 is greater than Line 54, Subtract Line 54 from Line 48 and enter here. 55. .00 56. OVERPAYMENT If Line 54 is greater than Line 48, Subtract Line 48 from Line 54 and enter here. 56. .00 57. CONTRIBUTIONS TO SPECIAL FUNDS (If electing a contribution, complete and attach PIT-NNS) TOTAL 57. .00 58. AMOUNT OF LINE 56 TO BE APPLIED TO 2025 ESTIMATED TAX ACCOUNT ENTER 58. .00 59. PENALTIES AND INTEREST DUE (If Line 55 is greater than $800, see estimated tax instructions) ENTER 59. .00 60. NET BALANCE DUE - Add Line 55, Line 57, and Line 59 PAY IN FULL 60. .00 61. NET REFUND - Subtract Lines 57, 58, and 59 from Line 56 ZERO DUE/TO BE REFUNDED 61. .00 SECTION F - DIRECT DEPOSIT INFORMATION ACCOUNT TYPE CHECKING If you would like your refund deposited directly to your checking or savings account, complete below. See instructions for details. ROUTING NUMBER Is this refund going to or through an account that is located outside of the United States? ACCOUNT NUMBER SAVINGS YES BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete. YOUR SIGNATURE PAID PREPARER INFORMATION DATE PAID PREPARER SIGNATURE DATE ADDRESS SPOUSE SIGNATURE HOME PHONE NUMBER DATE CITY STATE ZIP CODE BUSINESS PHONE NUMBER EIN, SSN or PTIN EMAIL ADDRESS PHONE NO. EMAIL ADDRESS PLEASE REMEMBER TO ATTACH APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN Revision 20240821 Page 3 DFPITNON2024039999V1 NO D ELAWARE DIVISION OF REVENUE F 2 O0 2R 4 M PIT-NON DELAWARE INDIVIDUAL NON-RESIDENT INCOME TAX RETURN NAME TAXPAYER ID FOR AMENDED RETURNS ONLY COLUMN B 62. TOTAL REFUNDABLE CREDITS - From Line 54 62. .00 63. AMOUNT PAID ON ORIGINAL RETURN 63. .00 64. SUBTOTAL - Add Lines 62 and 63 64. .00 65. REFUND RECEIVED (If any, see instructions) 65. .00 66. Estimated tax carryover and/or Special Funds contributions as shown on original return 66. .00 67. Subtract Line 65 and Line 66 from Line 64 67. .00 68. BALANCE DUE - If Line 48 is greater than Line 67, Subtract Line 67 from Line 48 and enter here 68. .00 69. OVERPAYMENT - If Line 67 is greater than Line 48, Subtract Line 48 from Line 67 and enter here 69. .00 70. AMOUNT OF LINE 69 TO BE APPLIED TO YOUR ESTIMATED TAX ACCOUNT (See Instructions) 70. .00 71. PENALTIES AND INTEREST DUE 71. .00 72. NET BALANCE DUE - Add Line 68 and Line 70 to Line 71 PAY IN FULL 72. .00 73. NET REFUND - Subtract Line 70 and Line 71 from Line 69 ZERO DUE/TO BE REFUNDED 73. .00 74. Is an amended Federal return being filed? Yes No If no, please explain. If the changes pertain to the Delaware return only, list the line numbers being amended. 75. Has the Delaware Division of Revenue advised you your original return is being audited? Yes No 76. Is this amended return being filed as a protective claim? Yes No A detailed explanation of all changes must be provided in this space. All supporting schedules and/or documentation must be attached. NET BALANCE DUE WITH PAYMENT ENCLOSED (LINE 72) MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 508, Wilmington, DE 19899-0508 Make check payable to: Delaware Division of Revenue NET REFUND (LINE 73) MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 8710 Wilmington, DE 19899-8710 ALL OTHER RETURNS MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 8711 Wilmington, DE 19899-8711 PLEASE REMEMBER TO ATTACH APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN Revision 20240821 Page 4 DFPITNON2024049999V1
Form PIT-NON
More about the Delaware Form PIT-NON Individual Income Tax Nonresident TY 2024
Formerly Form 200-02
Form PIT-NON requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Non-Resident Individual Income Tax in February 2025, so this is the latest version of Form PIT-NON, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form PIT-NON directly from TaxFormFinder. You can print other Delaware tax forms here.
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TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form 200-01X | Resident Amended Income Tax Return |
Form 200-02X | Non-Resident Amended Income Tax Return |
Form PIT-NSA | Non-Resident Schedule A Form |
Form PIT-UND | Underpayment of Estimated Taxes |
Form W-4-NR | Withholding Allowance Computation Worksheet for Nonresidents |
View all 65 Delaware Income Tax Forms
Form Sources:
Delaware usually releases forms for the current tax year between January and April. We last updated Delaware Form PIT-NON from the Division of Revenue in February 2025.
Form PIT-NON is a Delaware Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Delaware Form PIT-NON
We have a total of twelve past-year versions of Form PIT-NON in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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Form€200-02
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