Delaware Delaware Income Tax Instruction Booklet

Delaware Income Tax Instruction Booklet
Income Tax Instructions
DELAWARE

Individual Income Tax Return
RESIDENT

2023
Revised 12/08/23

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 10 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 or a manual review is
12 weeks.

This booklet contains your 2023 State of Delaware individual income tax forms and
instructions. Please note the following:

Complete your
federal tax return
before preparing
your state return!

•	 For details regarding organizations to which you may make a contribution, please see the Special Funds
page of this booklet.
•	 If you itemize your deductions for Delaware purposes, you are now required to complete and attach the
Delaware Schedule A.
•	 The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final,
extensions and balances due), gross receipts, withholding and licensing. Revenue accepts American Express,
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
of the United States.
Refund Inquiry: You can check the status of your refund by visiting tax.delaware.gov. Select “Check the Status
of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry.
Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal
return and b) received a Delaware refund, requested a carryover, contributed to one of the Special Funds OR
had your refund intercepted.

Contents
Who Must File............................................................................................	2
What Form to File......................................................................................	2
Who is a Resident?....................................................................................	2
Minors-Disabled-Deceased Taxpayers...................................................	2
When to File...............................................................................................	2
Extension of Time to File a Return..........................................................	2
Steps for Preparing Your Return.............................................................	2
What Documents to Attach.....................................................................	3
Persons 60 or Over Checklist .................................................................	3
Members of Armed Forces......................................................................	3
Military Spouses........................................................................................	3
Requirement to File Estimated Taxes.....................................................	4
When to Make Your Estimated Tax Payment........................................	4
Estimated Tax Penalty..............................................................................	4
Penalties and Interest..............................................................................	4
Federal Privacy Act Information..............................................................	4
Amended Returns.....................................................................................	4
Rounding Off Dollars................................................................................	4
Address Change........................................................................................	4
Name, Address and Taxpayer ID............................................................	5
Filing Status...............................................................................................	5
PIT-UND Indicator.....................................................................................	5
Line-by-Line Instructions..........................................................................	5
Section A - Additions.................................................................................	5
Section B - Subtractions...........................................................................	5
Pension Exclusion for Individuals Under 60..........................................	6
Section C - Deductions.............................................................................	7

Itemized Deductions.................................................................................	7
Section D - Calculations............................................................................	8
Page 2 of Form PIT-RES............................................................................	8
Section E – Direct Deposit Information..................................................	11
Direct Deposit or Refund.........................................................................	11
Delaware College Investment Plan (529 Plan).......................................	11
Deceased Taxpayers.................................................................................	11
Paid Preparer............................................................................................	11
PIT-RSA Instructions.................................................................................	11
Medical and Dental Expenses.................................................................	11
Interest You Paid.......................................................................................	12
Gifts to Charity..........................................................................................	12
Casualty and Theft Losses.......................................................................	12
Other Itemized Deductions.....................................................................	12
Total Itemized Deductions.......................................................................	12
Instructions For Tax Year 2023 Amended Returns Only......................	12
Who Must File:...........................................................................................	12
What To File:..............................................................................................	13
Specific Instructions..................................................................................	13
Line By Line Instruction............................................................................	13
Form PIT-RSS Instructions........................................................................	13
DE Schedule I – Credit for Income Taxes Paid to Another State.........	13
DE Schedule II – Earned Income Tax Credit (EITC)................................	13
DE Schedule III – Contributions to Special Funds.................................	14
DE Schedule V – Delaware S Corporation Payments............................	14
SPECIAL FUNDS.........................................................................................	15

Form PIT-RES

RESIDENT INDIVIDUAL INCOME TAX RETURN

GENERAL INSTRUCTIONS

Who Must File
1.	 If you are a Full-Year Resident of the State, you must file a tax return for
2023 if, based on your Age/Status, your individual Delaware adjusted
gross income (AGI) exceeds the amount shown below.
Filing Status

Claimed as a
dependent
on another
person’s
return

1&5

2

3&4

Filing Status

Married
filing
joint

Married
filing
separate

Under 60

$9,400

$15,450

$9,400

$5,250

60 to 64**

$12,200

$17,950

$12,200

$5,250

65 and over
OR BLIND**

$14,700

$20,450

$14,700

$7,750

65 and over
AND
BLIND**

$17, 200

$22,950

$17,200

$10,250

Age / Status

*The above NOTE does not apply to members of the Armed Forces,
employees of the United States, its agencies, or instrumentalities.

Minors-Disabled-Deceased Taxpayers
If an individual is unable to file a return because he is a minor or is disabled,
the return shall be filed by his authorized agent, guardian, fiduciary,
or the person charged with the care of the person or property of such
individual. See the Federal Form 1040 instructions for those authorized
to sign. If an individual is deceased, his final return shall be filed by his
executor, administrator, or other person responsible for the property of
the decedent. Please see Deceased Taxpayer on Page 11 for further
instructions on deceased taxpayers.

When to File

This dollar amount represents your individual Adjusted Gross Income, NOT a total
combined with anyone else.
**Assumes only one spouse meets age or blindness criteria.

2.	 If you were a Part-Year Resident, you must file a Delaware tax return:
a.	 If you had income from any source while a resident of Delaware, or
b.	 If you had income from a Delaware source while you were a nonresident of Delaware.
Part-year residents may elect to file either a resident or non- resident
return. You may wish to prepare both. File only the return which is
more advantageous for you.
Part-Year Residents electing to file a resident return – this option 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 Delaware.
Part-Year Residents electing to file a non-resident return – This option
may be advantageous if, during the period of non-residency, you had any
income from other states or sources outside of Delaware. Please refer to
the instructions for Form PIT-NON to review this option.
Note: Volunteer Firefighter, Child Care and Earned Income Tax Credits
cannot be taken on the non-resident return (Form PIT-NON).
3.	 If you are a Non-Resident who had gross income in 2023 from sources
in Delaware, you must file a Delaware Tax return.

What Form to File
PIT-RES

NOTE*: Foreign Travelers – If you were out of the United States for at
least 495 days in the last 18 consecutive months and (at the same time)
you did not maintain a permanent place of abode in this State at which
you, your spouse, your children, or your parents were present for more
than 45 days, you are not considered a resident of this State.

PIT-NON

Full-year residents

Individual income tax returns are due on or before April 30, 2024 for all
taxpayers filing on a calendar year basis. All others must file by the last
day of the fourth month following the close of their taxable year.

Extension of Time to File a Return
CAUTION: THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX
An extension of time to file your tax return is granted when the
Application for Automatic Extension (Form PIT-EXT) is filed prior to the
due date of your return. Interest accrues on any unpaid tax at a rate of
½% per month, or fraction of a month, from the return’s original due
date until paid.
To extend your due date for submitting your completed income tax return
(from April 30, 2024 to October 15, 2024 submit the following to the
Division of Revenue no later than April 30, 2024.
1.	 The completed copy of Form PIT-EXT; and
2.	 Your payment of any balance of tax liability estimated to be due for
tax year 2023.
The application for an automatic extension, Form PIT-EXT, may be filed
on-line on our portal at tax.delaware.gov . If you owe tax with your
extension for 2023 and file on-line, you may use a direct debit from your
checking or savings account or pay by credit card. If you are paying by
direct debit, you may specify a later payment date, up to the due date.
Payments by direct debit must not come from an account outside the U.S.
and may be made in any amount without dollar limitation. Payments up
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
from our website.
Blanket requests for extensions will not be granted. YOU MUST submit
a separate extension request for each return.

Part-year residents
Non-residents

Steps for Preparing Your Return

Who is a Resident?

Step 1

A resident is an individual who either:
•	 Is domiciled in this State for any part of the taxable year; or
•	 Maintains a place of abode in this State and spends more than 183
days of the taxable year in this State.
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
individual can have only one domicile. A domicile, once established,
continues until the individual moves to a new location and exhibits a bona
fide intention of making it his or her permanent home.
Full-Time Students with a legal residence in another state remain legal
residents of that state unless they exhibit intentions to make Delaware
their permanent residence.

Complete your federal income tax return and any other state return(s).
They will be used in preparing your Delaware return.
Step 2
Fill in your name, address and filing status.
Step 3
Using the line-by-line instructions, begin by completing all lines relevant to
your return on the front of the form and complete each section in order.
Step 4
When you are finished, attach the appropriate documents to your
Delaware return. See “What Documents to Attach” on page 3.

Page 2

Step 5
Sign, date, enter your phone number, and send Form PIT-RES along with
all required attachments to the applicable address listed below. If the
return is prepared by a paid preparer, the paid preparer must also sign
the return.

Notes:
•	 The return is not complete unless it is signed and dated.
•	 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
telephone number where you can be reached during normal working
hours.
•	 Each preparer is responsible for including all relevant items about
which he/she has information.
•	 Separate filers MUST submit their returns in separate envelopes.
Please DO NOT include duplicate copies of a spouse’s return.

What Documents to Attach

If you were 65 years of age or older on 12/31,
you are eligible for an additional standard
deduction of $2,500, if you did not itemize.

Line 20,
Page 8

Members of Armed Forces
While you are stationed in Delaware, your military and non-military pay is
subject to Delaware state income tax as follows:
Members of the Armed Forces
Are you a Legal
Resident of
Delaware?

Delaware Filing Required
Military
Active-Duty
Income

Other Income
Earned in DE

Other Income
Earned in
Other States

Yes

Yes*

Yes*

Yes*

No

No

Yes*

No

*Whether you are stationed in Delaware or not.

Attach the following documents to your Delaware return:
1.	 DE Schedule I, II, III, IV, and V (PIT-RSS), if completed.
2.	 W-2 Form(s) issued by your employer and all 1099-R forms to receive
credit for Delaware tax withheld.
3.	 A copy of Page 1 and Page 2 of your Federal Form 1040 and supporting
1040 schedules (1,2,3,4, etc.).
4.	 A copy of all federal schedules you are required to file with your federal
return (for example, Schedule C, D, E, F, etc.).
5.	 A copy of Federal Schedule EIC – Earned Income Credit.
6.	 Delaware (PIT-RSA), if you claim itemized deductions.
7.	 A signed copy of other state’s income tax return(s) if you claim a credit
for taxes paid to another State. Do NOT use the amount from your
W-2 form(s).
8.	 A copy of Federal Form 2441, if you claim a credit for Child and
Dependent Care expenses.
9.	 A copy of Form SCT-SSR, if you claim a credit for taxes paid by an S
Corporation.
10.	Form PIT-UND, pages 1 and 2, if you completed Part 3 of the PIT-UND
or if the calculated estimated tax penalty is greater than zero.
11.	Forms PIT-CRS, PIT-RSA and Form 1801AC and/or Form 2001AC, if
applicable. See page 9 for a description of Form PIT-CRS Credits.
12.	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.
NOTE: Failure to attach the above required documentation may delay
the processing of your return.
If Enclosing Payment w/
Balance Due (from Line 45):

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

If Refund Due (from Line 46):

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

Zero Due returns or returns
without payment:

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

If you were 60 years of age or older on 12/31, please review the
following items before filing your return:
Line 26b,
Page 8

You may be eligible for the pension exclusion.

Line 6,
Page 6

Social Security and Railroad retirement
benefits are excluded from Delaware taxable
income.

Line 8a,
Page 7

You may be eligible for an exclusion if your
earned income was less than $2,500.

Line 11,
Page 7

If you change your legal residence, in the year you change, you are a partyear resident of both states. A change in legal residence is documented
by filing DD Form 2058 and DD Form 2058-1 with your military personnel
office.
The following examples illustrate this: 
1.	 Airman John Green, who is a legal resident of Delaware (domiciled
in Delaware), was ordered to duty in, and moved his family to, New
Jersey. The family has no income other than Green’s military pay.
Airman Green will file a federal and Delaware Resident tax return only.
A New Jersey state tax return is not required.
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.
Sergeant Smith is single and has non-military income from Delaware.
Sergeant Smith will file as a non-resident of Delaware (using Form PITNON) reporting all his income in Column A. He will deduct his military
compensation from his Delaware Non-Resident Return as a federal
adjustment to gross income. (Column A, Line 16.) Sergeant Smith
should contact Ohio for his filing requirements for Ohio.

Military Spouses
All income of a non-military spouse is taxed in the state of their legal
residence. The following examples illustrate this:

Persons 60 or Over Checklist

You are entitled to an additional personal
credit of $110.

Your state of legal residence is the same as it was when you entered
the Armed Forces unless you voluntarily changed it while in the Armed
Forces. For example, if you were a legal resident of Delaware when you
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
state.

1.	 Airman Dan Brown and his spouse are legal residents of Delaware
(domiciled in Delaware). Airman Brown was ordered to duty in, and
moved with his spouse to, New Jersey. Besides Airman Brown’s military
pay, his spouse has New Jersey source wages. Airman Brown and
his spouse will file both a federal and Delaware Resident tax return
reporting both military and nonmilitary income. A New Jersey state tax
return is not required.
2.	 Sergeant Michael Jones, whose domicile is not Delaware, has been on
active duty in Delaware for 12 months. Sergeant Jones is married, and
his spouse has non-military income from Delaware. If Sergeant Jones’
spouse maintains a legal residence in a state other than Delaware, a
Delaware state tax return will not be required. Sergeant Jones and
his spouse should contact their state of legal residence for their filing
requirements.
A military spouse claiming an exemption from Delaware’s income Tax
withholding requirements must complete an Annual Withholding Tax
Exemption Certification Form, Form W-4DE, and provide it to their
employer. This form is also available on our website at revenue.delaware.
gov . A military spouse claiming an exemption must meet the conditions
set forth under the Service Members Civil Relief Act, as amended by the
Military Spouses Residency Relief Act.

Page 3

Requirement to File Estimated Taxes

Exceptions to the Penalty

Every person who is either a resident of Delaware or has income from
Delaware sources may be required to file quarterly Declarations of
Estimated Tax to the Delaware Division of Revenue if the Delaware tax
liability less payments and credits can reasonably be expected to exceed
$800 (See worksheet on page 4).

You will not owe the penalty if your 2023 tax return was for a period of 12
full months AND ONE of the following applies:

You may be required to make estimated tax payments if you receive
unemployment compensation, a lump sum distribution, or a large bonus
at the end of the year.
You may also be required to make estimated tax payments if you are a
Delaware resident and:
•	 Your employer does not withhold Delaware tax or
•	 You work in another state whose tax withholding rate is lower than
Delaware’s.
The estimated tax instructions contain the worksheet for computing
your estimated tax liability and will be available after January 15, 2024 If
you need estimated tax coupons, you may find them on our website at
revenue.delaware.gov/personal-income-tax-forms/ , leave a message
on the forms voice mailbox at (302) 577-8588 to request them, or call toll
free 1-800-292-7826 (Delaware only).
Estimated tax payments may be made on-line at tax.delaware.gov by
direct debit from your checking or savings account or by credit card. If
you are paying by direct debit you may specify a later payment date, up to
the due date. Payments through direct debit must be from a U.S. account
and can be of any amount without a dollar limit. Payments up to $10,000
can be made by credit card. If you want to pay by check, you must use
the paper form PIT-EST available on our website at revenue.delaware.gov.

When to Make Your Estimated Tax Payment
For estimated tax purposes, the year is divided into four payment periods.
Each period has a specific payment due date as indicated below:

Who Must File Estimated Taxes for 2024?
To determine if you must pay estimated income tax payment complete
the following:
Enter the amount of your total estimated tax
liability for 2024 (See the tax table or tax rate
schedule).

1

2.

Enter the amount of your estimated Delaware
withholding taxes and other credits for 2024.

2

3.

Enter the balance due (Line 1 minus Line 2).

3

4.

You DO NOT have to file estimated taxes if:
•	 Line 3 is less than $800, or
•	 Line 2 is at least 90% of Line 1, or
•	 Line 2 is at least equal to 100% of your total tax liability for
2023. If your 2023 Delaware AGI exceeded $150,000, or if
you are filing status 3 and your 2023 Delaware AGI exceeded
$75,000, line 2 must at least equal 110% of your 2023 tax
liability.

1.

For the Period:

The payment due date is:

1/1/2024 through 3/31/2024

April 30, 2024

4/1/2024 through 5/31/2024

June 17, 2024

6/1/2024 through 8/31/2024

September 16, 2024

9/1/2024 through 12/31/2024

January 15, 2025

1.	 You had no tax liability for 2022 (Line 16), or
2.	 The total of Line 31 (Total Non-Refundable Credits) , Line 33 (Earned
Income Tax Credit) and Line 39 (Total Refundable Credits) on your 2023
return equals at least 100% of the tax liability shown on your 2022
return and estimated tax payments for 2023 were made on time. Use
110% of your 2022 tax liability if your 2022 Delaware AGI exceeded
$150,000, or if you are filing status 3 and your 2022 Delaware AGI
exceeded $75,000.
3.	 For Special Rules regarding Farmers and Fishermen and for waivers of
the penalty, please see the separate instructions for Form PIT-EST and/
or Form PIT-UND.

Penalties and Interest
1.	 Interest – Underpayment or late payment
The Delaware Code provides that interest on any underpayment or
late payment of income taxes due shall accrue at the rate of ½% per
month, from the date prescribed for payments to the date paid.
2.	 Penalty – Late-filing of balance due return
The law imposes substantial penalties for failure to file a timely
return. Late-filed returns with a balance due are subject to a penalty
of 5% per month of the balance due.
3.	 Penalty – Negligence/fraud/substantial understatement
The law also provides severe penalties for filing a false or fraudulent
return, or for a false certification. The mere fact that the figures you
report on your Delaware return are taken from your Federal return
will not relieve you from the imposition of penalties for negligence or
for filing a false or fraudulent return.
4.	 Penalty – Failure to pay
The law provides a penalty of 1% per month (not to exceed 25%) of
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
charged for late payment.
5.	 Penalty – Failure to File/Pay Estimated Taxes
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
addition to those penalties and interest listed above. The penalty is
also assessed if an estimated payment is filed late.

Federal Privacy Act Information
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
the Delaware Code. Such numbers are used primarily to administer and
enforce all tax laws, both civil and criminal, for which the Division of
Revenue has statutory responsibility.

Amended Returns
If any changes made to your federal return affect your state income tax
liability, you are required to report the change to the Delaware Division
of Revenue within ninety (90) days after the final determination of such
a change and indicate your agreement with the determination or the
grounds of your disagreement. Use Form PIT-RES to change an income
tax return you have filed and attach a copy of any federal adjustments.

Rounding Off Dollars
Dollar amounts on your return must be rounded off to the nearest whole
dollar. This means that amounts from 50 to 99 cents are increased to the
next dollar. For example, $1.50 becomes $2.00 and $1.49 becomes $1.00.

Address Change

For more information concerning estimated taxes or to access the payment
voucher and worksheet, visit tax.delaware.gov, or call (302) 577-8200.

Estimated Tax Penalty

If you move after you file your return, you should notify the Division of
Revenue of your address change in writing. Please be sure to include your
and your spouse’s Taxpayer ID(s) in any correspondence with the Division
of Revenue.

You may owe this penalty if the amount you owe (Line 40, Balance Due) is
more than 10% of the tax shown on your return (Line 32, Balance).

Page 4

Page 1 of Form PIT-RES

Section A - Additions
Line 1

Name, Address and Taxpayer ID
Print your name(s), address, and taxpayer ID(s) in the space provided.
If you are married, give names and taxpayer ids for both you and your
spouse whether you file joint or separate returns. If you are a Jr., Sr., II, III,
etc., please indicate it in the Jr., Sr., III, box.
If either the primary taxpayer or spouse is deceased, the surviving
spouse information should be entered first under “Your Taxpayer ID
and Your Last Name”. The deceased person’s data should be entered
under “Spouse’s Taxpayer ID and Spouse’s Last Name”. Also, write
DECD after their first name. For an example, please see Page 11.

Filing Status

Federal Adjusted Gross Income

If you are using filing status 1, 2 or 5, enter your Federal Adjusted Gross
Income from Federal Form 1040, Line 11 into Column B. If you were not
required to file a federal return, complete Federal Form 1040 to determine
your federal adjusted gross income. If you are using Filing Status 3 or 4,
use the worksheet on page 6 to assist in separating income, losses,
and deductions between spouses. You must each report your own
income, losses, and deductions, and one-half of income derived from
securities, bank accounts, real estate, etc., which are titled or registered
in joint names.

Line 2

Interest on State and Local Obligations other than
Delaware

Please indicate your filing status by marking the appropriate box.

Interest you received from any obligations of States other than Delaware,
or their political subdivisions is taxable and must be added on Line 2.

FILING STATUS 1 – SINGLE TAXPAYER

Examples of interest that is taxable:

If you were single on December 31, 2023, consider yourself Single for the
whole year and use Filing Status 1.

•	 Interest received on Pennsylvania Turnpike Bonds.
•	 Mutual fund dividends not included on Line 1 that are attributable
to interest on state or local obligations (minus those attributable to
the State of Delaware and its authorities and political subdivisions
provided the mutual fund reports that amount to you in writing).

FILING STATUS 2, 3, AND 4 – MARRIED TAXPAYERS
You may file Joint, Separate, or Combined Separate Delaware returns. If
you use Filing Status 4, you are in fact filing two separate returns which
have been combined on the same form for convenience.
NOTE: Generally, separate returns (filing status 3 or 4) will be
advantageous if both spouses have Delaware adjusted gross income
in excess of $9,400.
If you elect to use Filing Status 3 or 4, both you and your spouse
must compute your taxable income the same way. This means if one
itemizes deductions, the other must itemize. If one takes the standard
deduction, the other must take the standard deduction in computing
taxable income.
If you elect to use Filing Status 3, you must include your spouse’s name
and taxpayer ID on your return.
For Filing Status 3 or 4, you must each report your own income, personal
credits, deductions, and one-half of the income derived from securities,
bank accounts, real estate, etc., which are titled or registered in joint
names.
FILING STATUS 5 – HEAD OF HOUSEHOLD
If you filed as Head of Household on your federal return or qualify as
certain married persons living apart, you may file as Head of Household
on your Delaware return.

Line 3

Fiduciary Adjustments, Oil Percentage Depletion

Net additions from fiduciary adjustments derived from income received
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 3.
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 3.

Section B - Subtractions
Line 5

Interest Received on U.S. Obligations

Interest received on obligations of the United States included on your
federal tax return is exempt from Delaware tax and should be entered on
Line 5. Failure to identify the payor on Federal Schedule B will result in the
disallowance of the deduction. Interest received on obligations for which
the United States is NOT the primary obligor, or which are NOT guaranteed
by the full faith and credit of the United States is not exempt from tax and
may not be entered on Line 5 (Examples are shown in the table below).
LINE 5 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS

Part Year Residents

Examples of
INTEREST THAT IS EXEMPT

Examples of
INTEREST THAT IS NOT EXEMPT

U.S. Treasury Bill, Bonds (Series E,
F, G, H), Certificates, Notes

Federal National Mortgage Association (Fannie Mae)

Check the “Form PIT-UND Attached” box and attach a copy of Form PITUND to your return if you have calculated the underpayment of estimated
taxes and an estimated penalty is due OR if you completed Part 3. Use
Form PIT-UND to determine if you owe a penalty for the underpayment of
estimated tax and to calculate the amount of the penalty.

Export Import Bank

Federal Home Loan Mortgage
Corp.

Federal Deposit Insurance Corp.

Government National Mortgage
Association (Ginnie Mae)

To obtain Form PIT-UND, please contact our offices or visit the Division
of Revenue website at revenue.delaware.gov. Do NOT check this box if
a completed Form PIT-UND (Pages 1 and 2) is not being sent with your
return. Do NOT submit a Federal Form 2210 instead of a Form PIT-UND.
Do not submit computer worksheets in lieu of Form PIT-UND.

Federal Intermediate Credit Banks

Line-by-Line Instructions

Mutual Fund Dividends (Dollar
amount or percentage directly
attributed to a U.S. obligation,
provided the Mutual Fund reports
that amount to you).

If you were a part-year resident of Delaware in 2023 electing to file as a
full-year resident, indicate the dates of your Delaware residency.

PIT-UND Indicator

Next, complete the front of the form beginning with Line 1. Instructions
below.

Federal Farm Credit Bank

Federal Land Banks

International Bank of Reconstruction and Development

Tennessee Valley Authority

Page 5

Student Loan Marketing Association
(Sallie Maes)

LINE 1 WORKSHEET
ALLOCATION OF FEDERAL ADJUSTED GROSS INCOME BETWEEN SPOUSES (Filing Status 3 and 4 Only)
Federal/Pro forma

Spouse

Yourself

1. Wages, salaries, tips, etc.

1.

00

00

00

1.

2. Interest

2.

00

00

00

2.

3. Dividends

3.

00

00

00

3.

4. Taxable refunds, credits, or offsets of state and local income
taxes

4.

00

00

00

4.

5. Alimony received

5.

00

00

00

5.

6. Business income or (loss)

6.

00

00

00

6.

Capital gain or (loss)

7a.

00

00

00

7a.

7b.

00

00

00

7b.

8. IRA distributions

7.

00

00

00

8.

9. Taxable pensions and annuities

9.

00

00

00

9.

10. Rents, royalties, partnerships, s-corps, estates, trusts, etc.

10.

00

00

00

10.

11. Farm income (or loss)

11.

00

00

00

11.

12. Unemployment compensation (insurance)

12.

00

00

00

12.

13. Taxable social security benefits

13.

00

00

00

13.

14. Other income

14.

00

00

00

14.

15. Total income. Add Lines 1 through 14

15.

00

00

00

15.

16. Total Federal Adjustments (Federal Schedules)

16.

00

00

00

16.

17.

00

00

00

17.

7a.

7b. Other gains (or losses)

17.

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

Line 6

Pension Exclusion

NOTE: Each taxpayer may receive ONLY ONE pension
exclusion, even if he or she is receiving more than one
pension or other retirement distribution. Spouses who each
receive pensions are entitled to one exclusion each.

Amounts received as pensions from employers (including pensions of a
deceased taxpayer) may qualify for an exclusion from Delaware taxable
income, subject to the limitations described below.
An early distribution from an IRA or pension fund for emergency
reasons or following a separation from employment does not qualify
for the pension exclusion. If the distribution code listed in Box 7 of
your 1099 R is a 1 (one), or if you were assessed an early withdrawal
penalty on Federal 1040, Schedule 2, Line 8 for the distribution, then
that distribution DOES NOT qualify for the pension exclusion.

Pension Exclusion for Individuals Under 60
IF YOU WERE UNDER 60 on December 31, 2023 and retired from the
United States military and received pension income during the year,
your exclusion equals $12,500 or the amount of your pension, whichever
is less. Please check the box indicating your pension is from the United
States military.
IF YOU WERE UNDER 60 on December 31, 2023, and you receive a nonmilitary pension, your exclusion equals $2,000 or the amount of your
pension, whichever is less.
IF YOU WERE 60 OR OVER on December 31, 2023, your exclusion is
determined as follows:
1. Amount of pension ...........................................

$

Amount of “eligible retirement income”
2.
(See definition below) .........................................

$

3. Total (add lines 1 and 2) ...................................

$

Enter Line 3 or $12,500, whichever is less
here and on Line 6 ............................................

$

4.

Disability pension income paid by your employer is reported as wages
on the federal return, until you reach the minimum retirement age.
Minimum retirement age generally is the age at which you can first
receive a pension or annuity if you are not disabled. Therefore, disability
pension income would not qualify for the pension exclusion.
Pension Exclusion Example: The primary taxpayer received $10,000 in
pension income. The secondary taxpayer received no pension income.
The taxpayers had joint bank accounts and mutual fund accounts. They
earned $5,000 in interest from the bank, $1,000 in dividends and $3,000 in
capital gains. The income from these joint accounts would be split equally
between the two taxpayers.
Both taxpayers, in this example, are over 60 years old. The primary
taxpayer has $14,500 of eligible retirement income (10,000+
2,500+500+1,500=14,500), so the pension exclusion for the primary
taxpayer is $12,500, the maximum exclusion. The eligible retirement
income of the secondary taxpayer is $4,500 (2,500+500+1,500= 4,500), so
the secondary taxpayer is entitled to a pension exclusion of $4,500. The
secondary taxpayer cannot include in the pension exclusion calculation
the amount by which the primary taxpayer exceeded the $12,500
maximum exclusion. When filing a joint return, the combined exclusion
for the primary and secondary taxpayer would be $17,000 (12,500+4,500).
Please remember to enclose the 1099R forms and other supporting
schedules to support your pension exclusion.

Line 7

Eligible retirement income includes dividends, capital gains net
of capital losses, interest, net rental income from real property and
qualified retirement plans (IRC Sec. 4974), such as IRA, 401(k), Keogh
plans, and government deferred compensation plans (IRC Sec. 457).

Delaware State Tax Refund, Fiduciary Adjustment, Work
Opportunity Tax Credit, Delaware NOL Carryovers

Delaware State Tax Refund
If some or all of your Delaware state tax refund was included in federal
adjusted gross income, include the amount on line 7 to reduce your
Delaware AGI.

Page 6

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 7.
Work Opportunity Tax Credit
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
opportunity credit on the federal return. That portion of the deduction
for wages, which is disallowed for federal purposes, should be entered on
Line 7. In order to claim this modification, you must attach Federal Form
5884.
Delaware Net Operating Loss Carryovers
Taxpayers who were prevented in previous years from carrying back
federal net operating losses to their Delaware returns (because of
Delaware’s $30,000 limit on net operating loss carrybacks) are permitted
to carry these additional losses forward on their Delaware return in years
following the loss year.
Taxable Social Security/RR Retirement Benefits/Higher
Education Exclusion/Certain Lump Sum Distributions
Social Security/Railroad Retirement Benefits

Line 8a

Higher Education
Distributions received from qualified retirement plans (IRC Sec. 4974,
including IRAs), deferred arrangements (such as 401(k) plans) and
government deferred compensation plans (IRC Sec. 457) may be excluded
from Delaware adjusted gross income to the extent they are used in the
same tax year to pay for books, tuition or fees at an institution of higher
education attended by the taxpayer or by his or her dependents who
have NOT attained the age of 26 by December 31, 2023, as long as such
amounts have been included in federal adjusted gross income. Please
include a copy of all 1098T forms and proof of payment(s) with your return
to support your deduction.
Certain Lump Sum Distributions
Enter on Line 8a the amount, if any, of lump sum distributions included
in federal adjusted gross income for which you used Form PIT-STC to
calculate the tax on Line 24.
529 Contribution to Delaware-sponsored Tuition
Program and ABLE Program

529 Contribution to Delaware-sponsored Tuition Program
Contributions made to a Delaware-sponsored tuition program may be
excluded from Delaware adjusted gross income up to a maximum. For a
single, married filing separately, or head of household filer whose federal
adjusted gross income is less than $100,000 the maximum exclusion is
$1,000. For married filing joint filers whose federal adjusted gross income
is less than $200,000 the maximum exclusion is $2,000. Contributions to
an account in a Delaware-sponsored tuition program for expenses used
for tuition in connection with enrollment or attendance at an elementary
or secondary public, private, or religious school are not deductible. Please
mark the box indicating your deduction is related to a 529 Contribution to
a Delaware-sponsored tuition program.
ABLE Program Contributions
Contributions made to a qualified ABLE program (IRC Sec. 529A(b)) up to
a maximum of $5,000 for individual filers and $10,000 for joint filers may
be excluded from Delaware adjusted gross income. Please mark the box
indicating your deduction is related to an ABLE program.

Line 11

Single, married filing
separate returns.

Y

N

Married filing joint returns.

Were you at least 60
years old or totally and
permanently disabled on
12/31/2023?

Were both spouses at least
60 years old or totally and
permanently disabled on
12/31/2023?

Did your earned income
(i.e., wages, tips, farm, or
business income) total
less than $2,500?

Is combined earned
income (i.e., wages, tips,
farm, or business income)
less than $5,000?

Is Line 10 $10,000 or
less?

Is Line 10 $20,000 or less?

If you answered YES to all,
enter $2,000 on Line 11.

Y

N

If you answered YES to all,
enter $4,000 on Line 11.

NOTE: If you are filing a joint return and only one spouse
qualifies for this exclusion, you should consider filing
separate returns (Filing Status 3 or 4).

Section C - Deductions

Social Security and Railroad Retirement benefits are not taxable in
Delaware and, therefore, should not be included in taxable income. Enter
on Line 8a the total of any taxable payments included on Line 1.

Line 8b

LINE 11 WORKSHEET, PERSONS 60 OR OVER OR DISABLED

Persons 60 or Over or Disabled

Itemized Deductions
If you elect to itemize deductions, complete Section C, Lines 13-18, to
determine the amount of itemized deductions that you may claim on your
Delaware return; otherwise, skip this section.
NOTE: If you claimed a standard deduction on your federal
return, you may still elect to itemize your deductions on the
Delaware return. In this case, complete and attach Form
PIT-RSA.
NOTE: Do not enter motor vehicle title, realty transfer tax fees or
transfer fees as other taxes. They do not qualify.

Line 13

Total Itemized Deductions from Form PIT-RSA
(Must attach Form PIT-RSA)

Enter the total amount of itemized deductions shown on Form PIT-RSA.
All federal limitations apply to the calculation of Delaware itemized
deductions. See Instructions on page 11.
If you are unable to specifically allocate deductions between spouses,
prorate the deductions based on the ratio of each spouse’s separate
income to the total joint income. For example, if one spouse earns 60%
of the household income, allocate 60% of the itemized deductions to
that spouse and the other 40% of the itemized deductions to the spouse
earning 40% of the household income. Enter the allocated itemized
deductions on line 17b in the respective columns.

Line 14

Foreign Taxes Paid

If you elected the Foreign Tax Credit on your federal return, you may
add the amount of foreign taxes that were actually paid to your Federal
itemized deductions to calculate your allowable Delaware itemized
deductions. Foreign taxes accrued, but not paid, are not allowed as an
addition. On Line 14, enter the amount of foreign tax paid included on
Federal Form 1116, or if you were not required to file Federal Form 1116,
enter the amount of foreign tax paid.

Line 15

Charitable Mileage Deduction

If you used your automobile to perform a voluntary service for a charitable
organization, you may increase your itemized deductions as follows:
Miles driven 1/1/2023–12/31/2023

The law provides for exclusions from gross income to persons meeting
certain qualifications. Please refer to the Line 11 worksheet below.

(Enter this amount on Line 15).

Page 7

x .26 = $

Line 17

Form PIT-CRS Tax Credits

Enter the amount of the charitable contribution claimed in your federal
itemized deductions for permanent gifts of land, or interest in land, to
public agencies and qualified private nonprofit charitable organizations
for which you claimed a tax credit for Form PIT-CRS on Line 12 of your
Delaware return. Form 1801AC and/or Form 2001AC and the Division of
Revenue approval letter must be attached to your return.

Line 18

Calculate the amount of your net itemized deductions by subtracting Line
17 from Line 16.
Standard Deduction

The law allows you to take a standard deduction in lieu of itemizing your
deductions. If you elect to take the Delaware STANDARD DEDUCTION, be
sure to check the box on Line 19a and enter the appropriate amount as
listed below:
Delaware Filing Status

Standard Deduction
$3,250

Column B

2

$6,500

Column B

3

$3,250

Column B

4

$3,250

Columns A & B

5

$3,250

Column B

NOTE: If one spouse elects the standard deduction, the other spouse
must also take the standard deduction.
Itemized Deductions

If you elect to itemize deductions:
a.	 Check the box on Line 19b.
b.	 Complete Section C, Lines 13 through 18 on the front of your
Delaware return.
c.	 Enter the amount from Line 18 on Line 19.
d.	 Attach a copy of Form PIT-RSA.
Additional Standard Deduction

The additional standard deduction is allowable only for those persons 65
years of age or older and/or blind, electing to use the Delaware standard
deduction.
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
or older and/or blind. If you itemize deductions, do not check the “65 or
over” box.
If you qualify for the additional standard deduction:
1.	 Be sure you checked the box on Line 19a to indicate you are using the
standard deduction.
2.	 Check the appropriate box(es) relating to age and/or blindness on Line
20.
3.	 Multiply the number of boxes checked on Line 20 by $2,500 and
determine the total (a maximum of $5,000 per individual).
4.	 If you are filing a combined separate return, enter the amount
pertaining to each spouse (boxes checked x $2,500) in the spouses’
respective columns ($5,000 per spouse age 65 or over and blind;
$2,500 per spouse age 65 and over or blind).
5.	 All other filing statuses should enter the total for both individuals in
Column B.

Section D - Calculations
Line 23

A qualified lump sum distribution is the payment of the entire balance
from a qualified plan (for example, pension, profit-sharing or stock bonus
plans). The payments must all be received in the same tax year.

•	 Due to the participant’s death;
•	 Due to the participant’s separation from employment; or
•	 After the participant had attained age 59½.
In the case of a self-employed person, this form applies only when the
distribution (defined above) was made:
•	 Due to the participant’s death;
•	 After the participant had attained age 59 ½; or
•	 The participant was previously disabled.

Page 2 of Form PIT-RES

NOTE: If you claimed a standard deduction on your federal return, you
may still elect to itemize your deductions on the Delaware return. In this
case, complete and attached Delaware Form PIT-RSA.

Line 20

Lump Sum Distribution

An early distribution from an IRA or pension fund for emergency
reasons or following a separation from employment does not qualify
for the pension exclusion. If the distribution code listed in Box 7 of
your 1099 R is a 1 (one), or if you were assessed an early withdrawal
penalty on Federal 1040, Schedule 2, Line 6 for the distribution, then
that distribution DOES NOT qualify for the pension exclusion. Please
attach the appropriate forms with your return.

Enter on Line 19

1

Line 19b

Line 24

This form applies, in the case of someone who is not self-employed, only
when the distribution (defined above) was made:

Net Itemized Deduction

Line 19a

liability. If line 22 is $60,000 or greater, use the tax schedule at the end of
the tax table to compute your tax liability. Enter your tax liability on Line
23.

Line 26a

Personal Credits

Enter the total number of dependents listed on your federal return,
multiply by $110 and enter the total on Line 26a. If you are married and
filing a combined separate return (Filing Status 4), split the total between
Columns A and B in increments of $110. You are still eligible for this credit
even though you do not recognize personal exemptions on your federal
return.
NOTE: You are not entitled to a Delaware Personal Credit if you are
listed as a dependent on another individual’s Federal return.
Enter “0” in the space provided on Line 26a. Please mark the
box on the front of the return indicating you are a dependent
on another’s return.
If you are married and filing separate returns (Filing Status 3), allocate
dependents to each return and multiply by $110, entering the total for
each return in Column B. Please see example below. All other filing
statuses place the total in Column B.
If you were not required to file a federal return, enter $110 for each spouse
reporting income plus $110 for each person who could have been listed as
a dependent had you been required to file a federal return. Allocate the
total personal credits for your filing status as described in the paragraph
above.
Example: If you filed your federal return as married filing jointly and have
no dependents, enter $220.
•	 $110 in each column if Filing Status 4
•	 $110 per return in Column B if Filing Status 3, or
•	 $220 in Column B if Filing Status 2.
Please ensure that the number of personal credits listed on the Delaware
return does not exceed the number of dependents reflected on your
Federal return. This data will be verified with the IRS.

Line 26b

Additional Personal Credits

If you and/or your spouse were 60 years of age or over on December
31, 2023, check the appropriate box(es), multiply the number of boxes
checked by $110, and enter the total on Line 26b.
If you are filing a combined separate return (Filing Status 4), enter $110 in
the column(s) that correspond to the checked box(es).

Tax Liability From Tax Rate Table/Schedule

If Line 22 is less than $60,000, use the tax table to compute your tax
Page 8

Line 27

Other State Tax Credit

If you are a resident of Delaware (or elect to be taxed as one) and pay
income taxes to another State on income earned in the other State which
is also included in your Delaware taxable income, the law allows you a tax
credit against your Delaware income tax. Do not include city wage taxes
or county taxes paid directly to the county. (See Worksheet below.) If
you claim a credit for taxes paid to another state, you must attach a
signed copy of the income tax return filed with the other state(s). In
addition, your Delaware return information will be shared with the
other state(s) for which you claimed the credit.
If you are claiming a credit for taxes paid to more than one State, you must
complete Form PIT-RSS Schedule I and attach it to your Resident return.
Example: You claim a credit for taxes paid to Pennsylvania AND New Jersey
on your Delaware return. On Form PIT-RSS Schedule I, enter the names
of the other States and amount of credit claimed in HIGHEST to LOWEST
credit amount order.
LINE 27 WORKSHEET : CREDIT FOR TAXES PAID TO ANOTHER STATE
Column A

1

2. Delaware adjusted gross income
(Line 12 of return).

2

3. If Line 1 is less than Line 2:
divide Line 1 by Line 2 and enter.
If Line 1 is greater than Line 2:
enter 100%.

3

4. Enter amount from Line 23, Form
PIT-RES.

4

5. Multiply Line 3 by Line 4.

5

6. Enter taxes paid to other states
(net of credits). (Exclude city wage
and county taxes paid directly to
county).

6

7. Your credit allowance for this
state is the smaller of Line 5 or 6.
Enter this amount here and on
Line 27 of Form PIT-RES.

7

Line 29

Other Non-Refundable Credits Form PIT-CRS Credits

Taxpayers claiming any of the following credits must complete and attach
Form PIT-CRS to their return (Form PIT-CRS is available from the Delaware
Division of Revenue or revenue.delaware.gov).
Economic Development Credits are available to certain businesses
engaged in a qualified business activity who meet the minimum capital
investment and new hiring requirements. Only taxpayers approved by the
Division of Revenue may claim these credits.

Brownfield Tax Credits are available for promoting the rehabilitation
of contaminated industrial and commercial sites. Only those Taxpayers
whose eligibility is certified by the Delaware Department of Natural
Resources and Environmental Control may claim these credits.
Research and Development Tax Credit. A business or individual may take
an income tax credit for Delaware qualified research and development
expenses. A Division of Revenue approval letter must be attached to your
Delaware return.
Land and Historic Resource Tax Credit. A business or individual may take
an income tax credit for permanent gifts of land or an interest in land to
public agencies and qualified private non-profit charitable organizations.
A Division of Revenue approval letter must be attached to your Delaware
Return.

With regard to any credit claimed for taxes paid to another state, the credit
is limited to the smallest of the following:
The Delaware tax liability;
a.	 The tax liability due and paid, after the application of all credits
(for example, tax forgiveness credit, earned income credit, poverty
level credit), to the other state. The amount due and paid is not the
amount on your W-2; or
b.	 The amount computed by multiplying the Delaware tax by a fraction,
the numerator of which is your adjusted gross income from sources
in the other state and the denominator of which is your Delaware
Adjusted Gross Income (Line 12).
NOTE: If you file using filing status 4 – married filing combined separate –
enter the credit in the column for the person who actually worked or was
taxed by the other state.
NOTE: Taxes paid to a political subdivision of a state cannot be claimed as
a credit. The District of Columbia is classified as a “State” for the purpose
of this credit and, therefore, taxes paid to the District of Columbia can be
claimed as a credit on Line 12.

Line 28

You must enter the Fire Company number where you volunteer on Line
28 Spouse Column A and/or Self Column B, to qualify for the credit. Enter
the amount of this credit on Line 28, Column A and/or Column B. Only
one $1,000 credit may be claimed by each spouse. If you file using Filing
Status 2 (Joint), Do not enter $1,000 in Column A; enter in Column B.

Green Industry Credits are available for reducing waste release, use
of recycled materials, processing of waste materials and collection and
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.

Column B

1. Enter adjusted gross income from
the other state return.

members is verified annually by the Division of Revenue with the
volunteer fire companies.

Volunteer Firefighter Credit

Enter on Line 28 the total of the following credit(s) to which you are
entitled:
The law allows a credit of $1,000 against the income tax liability of
Delaware residents who are active firefighters, or members of fire
company, auxiliaries, or rescue squads. To qualify for the credit, you must
be an active volunteer firefighter on call to fight fires on a regular basis,
a member of a fire company auxiliary or active member of an organized
rescue squad in a Delaware volunteer company. Active status of the

Historic Preservation Tax Credits are available to Resident Curators
and to those persons who work to promote community revitalization
and restoration, and the rehabilitation of historic properties. Only those
taxpayers whose eligibility is certified by the Delaware State Historic
Preservation Office may claim these credits.
Neighborhood Assistance Tax Credit. Certain taxpayers are eligible for
an income tax credit for contributing to a neighborhood organization,
community development corporation, or community-based development
organization; or for providing neighborhood assistance, job training, or
education to an impoverished area or for low and moderate-income
families. Only those taxpayers whose eligibility is certified by the Delaware
State Housing Authority may claim these credits.
Automatic External Defibrillators Tax Credit. Any business that places
an automatic external Defibrillator in service at a business location in the
State is entitled to a credit equal to $100 per unit.

Line 30

Child Care Credit

A resident individual is allowed a credit against his/her individual tax in
the amount of fifty percent (50%) of the child and dependent care credit
allowable for federal income tax purposes. Use the worksheet provided
below to compute the amount of the deduction. The Child Care Credit
should not be confused with the Child Tax Credit, which is not an
allowable credit on the Delaware return.
In the case of spouses who file a joint federal return, but who elect to
file separate or combined separate returns for Delaware, the credit
may only be applied against the tax imposed on the spouse with the
lower taxable income reported on Line 22.
NOTE: You must attach a copy of Federal Form 2441 to your Delaware
return.

Page 9

Line 34

LINE 30 WORKSHEET - CHILD CARE CREDIT
Enter the total amount from Line 11 of Federal Form 2441 (Federal form
must be attached) and multiply by 50% (.50).
x .50 = $
Enter result on Line 30 of your return.

Line 35

Do not enter an amount in excess of $3,000.

Line 31

Total Non-Refundable Credits

The total of all non-refundable credits (Lines 26a through 30) is limited to
the amount of your Delaware tax liability on Line 25.

Line 33

Earned Income Tax Credit

A Resident individual is allowed a refundable credit of 4.5% of the federal
earned income credit or a nonrefundable credit of 20% of the federal
earned income credit against his or her individual tax. Complete DE
Schedule II (PIT-RSS) to determine the amount of the credit.
In the case of spouses who file a joint federal return, but who elect to file
separate or combined separate returns for Delaware, the credit may only
be applied against the tax imposed on the spouse with the higher taxable
income reported on Line 22.
Check Refundable check box if Refundable EITC amount is entered on
PIT-RSS Form Line 16 or check Non-Refundable if Non-Refundable EITC
amount is entered on Form PIT-RSS Line 17.
DO NOT complete PIT-RSS Schedule II if you have not taken an Earned
Income Credit on your federal return.
PIT-RSS: For each child for whom you claimed the Earned Income Credit
on your federal return, provide the following information:
Line 7a: Enter the first name of each child.
Line 7b: Enter the last name of each child.
Line 8:

Enter the taxpayer identification number (ID) of each child.

Line 9:

Enter the date of birth of each child.

Line 10: Please indicate by checking the appropriate box(es) if the child
was under age 24 at the end of 2023, a student, or younger than you (or
your spouse, if filing jointly).
Line 11: Check the appropriate box(es) relating to disability.
Line 12: Enter the amount from Form PIT-RES Line 32. If you use filing
status 4, combined separate return, enter the PIT-RES Line 32 amount
from the same column with the higher taxable income amount from PITRES Line 32.
Line 13: Enter the Federal Earned Income Credit from Federal Form or IRS
form 1040 or 1040-SR, Line 27.
Line 14: Multiply Line 13 x 0.045
Line 15: Multiply Line 13 x 0.20
Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater
than or equal to Line 12, enter amount from Line 14 here and also on
Line 33 of Form PIT-RES and check the Refundable box on Line 33 of Form
PIT-RES.
Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less
than Line 12, compare Line 12 to Line 15 and enter the smaller amount
here and also on Line 33 of Form PIT-RES and check the Non-Refundable
box on Line 33 of Form PIT-RES.
NOTE: The following forms must be attached to your Delaware return if
you claim the Earned Income Tax Credit:
•	 DE Schedule II (Form PIT-RSS)
•	 Federal Form 1040, Pages 1 and 2
•	 Federal Form EIC
Failure to attach the above documentation may delay the processing
of your return.

Delaware Tax Withheld

Enter the Delaware income tax withheld as shown on your W-2 and/or
1099-R Forms in Column A and/or B. DO NOT INCLUDE CITY WAGE TAX.
DO NOT INCLUDE S CORPORATION PAYMENTS. Be sure to include DE
Schedule IV (Form PIT-RSS).
Estimated Tax Payments and Payments with Extensions

Enter on Line 35, Column A and/or B, the total quarterly estimated
tax payments for 2023 including any credit carryover from your 2022
return. In order to receive proper credit for fourth quarter estimated tax
payments, they must be made by January 16, 2024. Also, enter the amount
paid with Form PIT-EST on this line. DO NOT INCLUDE S CORPORATION
PAYMENTS.
If you file a combined separate return (Filing Status 4), you may allocate
the estimated tax payments in any manner you wish. All other filing
statuses must claim the estimated tax payments under the Taxpayer ID
for which the payments were made.

Line 36

S Corporation Payments

Enter on Line 36, Column A and/or B the Delaware estimated tax payment
made on your behalf by an S Corporation. Attach a copy of the Delaware
Form SCT-SSR reflecting the payment. Be sure to include DE Schedule
V (Form PIT-RSS).

Line 37

Refundable Business Credits

Business Finder’s Fee Tax Credit. This credit is available to encourage
Delaware businesses to bring non-Delaware businesses into the state.
Only those taxpayers whose eligibility is certified by the Delaware Division
of Small Business, Development and Tourism may claim this credit.
Organ Donation Tax Credit. A credit is available to incentivize resident
taxpayers to donate organs or bone marrow for transplantation. The
credit will cover all unreimbursed medical and other expenses related to
donation up to a $10,000. Please submit a bank record or receipt for each
covered expense along with written acknowledgement of the donation
from the relevant medical organization which includes the details of the
procedures completed and the date of the procedure.
New Economy Jobs Program Credit. A credit available to qualified
employers pursuant to the New Economy Jobs Program whose purpose
is to encourage the creation of high wage, knowledge-based jobs in this
state. To apply for certification as a qualified employer, submit Form
2080DE (available from the Division of Revenue or at revenue.delaware.
gov) with the Secretary of Finance with a copy to the Director of the
Delaware Division of Small Business, Development and Tourism.
Any taxpayer claiming refundable credits must complete Form PITCRS(available at revenue.delaware.gov
or from the Division of
Revenue) and submit it with their Delaware return.

Line 38

Real Estate Capital Gains Tax Payments Credit

Enter on Line 38, Column A and/or B, the total of all estimated income tax
payments at the time of sale of Delaware real estate. If you file combined
separate (Filing Status 4), you may allocate these payments in any manner.
All other filing statuses must claim these payments under the Taxpayer ID
for which the payments were made.
NOTE: Please submit copies of all Forms REW-EST.

Line 39

Total Refundable Credits

Calculate your total refundable credits by adding lines 34 through 38.
If this is an amended return, please proceed to Line 47 on page 3 of
Form PIT-RES.

Line 42

Contribution to Special Funds

You and/or your spouse may wish to contribute to any or all of the
worthwhile funds listed on the last page of this booklet. You must complete
DE Schedule III (PIT-RSS). Enter the amount of your donation on the line
provided next to the designated fund(s) of your choice. Enter the total
amount donated on Line 42. The minimum amount for a donation is $1.

If you are not due a refund and you wish to make a contribution, you may
do so. Include the total amount of your donation with the balance due.
Page 10

Line 43

routing number is 031100000.

Carryover to 2024 Estimated Taxes

If you are using Filing Status 1, 2, 3 or 5, and wish to apply a portion of your
overpayment to your 2024 Estimated Taxes, enter on Line 43 the portion
of your overpayment (Line 41) to be applied. If you use Filing Status 4,
enter on Line 43 the portion of your net overpayment (Line 41, Column
A and B, less Line 40, Column A and B) to be applied. NOTE: Any amount
entered on Line 43 will reduce the amount of overpayment to be refunded
to you.

Line 44

Penalties and Interest Due

You may compute the amount of penalties and interest due or you may
leav