Delaware Non-Resident Individual Income Tax Return – Instructions for Form (PIT-NON)

Non-Resident Individual Income Tax Return – Instructions for Form (PIT-NON)
Nonresident Income Tax Instructions
DELAWARE

Individual Income Tax Return
NON-Resident and Instructions

2024
Revised 11/04/24

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 manual
review is 12 weeks.

Complete your
federal tax return
before preparing
your state return!

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.
Return review items which require manual review and supporting documentation:
•	

Be sure all W-2s, 1099Rs, and other withholding documents are included before filing a return. Pay stub information may
not match what employers report to Delaware. Please note that some employers may issue more than one W-2. You
should wait to file your return until you have all W-2s and 1099s so you can report all of your income received. Omissions
will cause delays in posting of your return for processing.

•	

Be sure to use legal names and the correct social security numbers on returns. Initials, middle names, or social security
number typos may delay identity verification and processing.

•	

Ensure the number of taxpayers on the return is accurately reflected in the filing status chosen. Filing status 2 includes
two taxpayers and Filing status 3 includes one taxpayer but must include the spouses name and social security number.

•	

Complete all applicable Delaware schedules (I, II, III, IV and V).

•	

All supporting federal schedules should be included with the return.

•	

If claiming a credit for tax imposed by other states, include a copy of each other state return considered in calculating
the credit claimed.

•	

Do not claim credits when the taxpayer is not qualified. Credits such as business credits are verified before returns are
processed.

•	

Only include Delaware withholding on line 49 of form PIT-NON.

•	

Payments made with REW-EST must be entered on line 53 of PIT-NON. Do not enter these payments as withholding on
line 49.

•	

Do not send in additional copies of the return. If a return is filed electronically, do not submit a paper copy.

•	

The Division of Revenue reviews returns with significant losses on Schedule C, E, and F and may request supporting
documentation.

•	

The Division of Revenue reviews returns with significant itemized deductions and may request supporting documentation.

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
What Form to File.............................................................................................. 2
Who is a Resident?............................................................................................ 2
Taxpayers with Disabilities - Minors - Deceased Taxpayers........................ 2
Steps for Preparing Your Return..................................................................... 2
What Documents to Attach............................................................................. 3
When to File....................................................................................................... 3
Extension of Time to File a Return.................................................................. 3
Persons 60 or Over Checklist ......................................................................... 3
Amended Returns............................................................................................. 3
Members of Armed Forces.............................................................................. 3
Military Spouses................................................................................................ 4
Requirement to File Estimated Taxes............................................................. 4
When to Make Your Estimated Tax Payment................................................ 4
Estimated Tax Penalty...................................................................................... 4
Exceptions to the Penalty................................................................................ 4
Penalties and Interest...................................................................................... 4
Federal Privacy Act Information...................................................................... 5
Rounding Off Dollars........................................................................................ 5
Detailed Instructions........................................................................................ 5
Column A – Federal........................................................................................... 5
Column B – Delaware Source Income and/or Loss...................................... 5
Determining Delaware Income....................................................................... 5
Line-by-Line Instructions.................................................................................. 5
PIT-UND Indicator............................................................................................. 5

Section A - Income and Adjustments from Federal Return........................ 5
Section B - Additions......................................................................................... 6
Section C - Subtractions................................................................................... 6
Section D - Deductions..................................................................................... 8
Section E - Calculations.................................................................................... 8
Section F - Direct Deposit Information......................................................... 10
Direct Deposit or Refund............................................................................... 10
Routing Number............................................................................................. 10
Bank Account Number................................................................................... 11
Address Change.............................................................................................. 11
Federal Privacy Act Information.................................................................... 11
Signature.......................................................................................................... 11
Paid Preparer.................................................................................................. 11
Amended Returns........................................................................................... 11
Line by Line Instructions: .............................................................................. 11
PIT-NSA Instructions....................................................................................... 11
Medical and Dental Expenses....................................................................... 11
State and Local Taxes..................................................................................... 11
Interest You Paid............................................................................................. 12
Gifts to Charity................................................................................................ 12
Casualty and Theft Losses............................................................................. 12
Other Itemized Deductions........................................................................... 12
Total Itemized Deductions............................................................................. 12
Unemployment Tax Special Note:................................................................ 12
SPECIAL FUNDS............................................................................................... 13

Form PIT-NON

GENERAL INSTRUCTIONS

Who Must File
1.	 Non-Residents – File a tax return if you have any gross income during
the tax year from sources in Delaware. If your spouse files a married
filing separate return and you had no Delaware source income, you do
NOT need to file a Delaware return.
2.	 Part-Year Residents – must file a Delaware tax return if:
•	 While a resident of Delaware, you had income from any sources, or
•	 As a non-resident of Delaware, you had income from a Delaware
source.
Part-Year Residents may elect to file either a resident or non- resident
return. You may wish to prepare both a resident and non-resident
return. File only the return which is more advantageous for you.

Taxpayers with Disabilities - Minors - Deceased
Taxpayers
If an individual is unable to file a return because they are a minor or are
disabled, the return shall be filed by their 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, their final return shall be
filed by their 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.

Steps for Preparing Your Return

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. Please refer to the instructions for Form PIT-RES to review this
option.

Step 1

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.

Fill in your name, address and filing status.

NOTE: Volunteer Firefighter, Child Care and Earned Income Tax Credits
cannot be taken on the non-resident return (Form PIT-NON).
NOTE: Individuals who have been residents of Delaware for the entire
year may not use the non-resident Form PIT-NON. You must file on
Form PIT-RES.
3.	 Erroneous Delaware Withholding – If you did not live or work in the
State at any time during the taxable year, non-resident employees may
file a non-resident return to receive a refund of erroneously withheld
Delaware income taxes. You must attach to your Delaware return
certification from your employer that:
a.	 You did not work in Delaware during any part of the taxable year.
b.	 Your employer erroneously withheld Delaware income taxes, and;
c.	 Your employer has not and will not file a Claim for Refund of such
erroneous withholdings.

Complete your federal income tax return and any other state return(s).
They will be used in preparing your Delaware return.
Step 2
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 this page.
Step 5
Sign, date, enter your phone number, and send Form PIT-NON 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.
If Enclosing Payment w/
Balance Due (from Line 60):

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

If Refund Due (on Line 61):

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

What Form to File
PIT-RES

PIT-NON

Full-year residents
Part-year residents
Non-residents

NOTES:

Who is a Resident?
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.

•	 The return is not complete unless it is signed and dated.
•	 If filing a joint 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.

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

Page 2

What Documents to Attach

Persons 60 or Over Checklist

Attach the following documents to your Delaware return:
1.	 DE Schedule I, III, IV, and V (Form PIT-NNS), 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.	 Delaware Schedule A (Form PIT-NSA), if itemizing deductions.
6.	 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).
7.	 A copy of Form SCT-SSR, if you take a credit for taxes paid by an S
corporation.
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
than zero.
9.	 A copy of Form PIT-CRS, Delaware Income Tax Credit Schedule, and
Form 1801AC and/or Form 2001AC, if applicable. See Page “Form PITCRS Credits” on page 10 for a description of the Form PIT-CRS credits.
10.	A copy of Delaware Schedule W Apportionment Worksheet, if
applicable. You must include pages 1 and 2.
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.
12.	A copy of deposit information for 529 or ABLE accounts if you claim an
exclusion for contributions to a Delaware-sponsored tuition program
or ABLE program
NOTE: Failure to attach the above required documentation may delay
the processing of your return.

If you were 60 years of age or older on 12/31, please review the
following items before filing your return:
You are entitled to an additional personal
credit of $110.

Line 44a,
Page 9

You may be eligible for the pension
exclusion.

Line 23,
Page 6

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

Line 26a,
Page 7

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

Line 29,
Page 8

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 40,
Page 9

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-NON to change an income tax return you have already filed,
and attach a copy of any federal adjustments.

Members of Armed Forces
While you are stationed in Delaware:

When to File
Individual income tax returns are due on or before April 30, 2025 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.

•	 Your military pay is subject to Delaware state income tax only if
Delaware is your state of legal residence.
•	 Other income earned in Delaware, (that is, income other than military
salary), is subject to income tax in Delaware AND in your state of legal
residence, if it is other than Delaware.
NOTE TO NON-RESIDENT U.S. MILITARY PERSONNEL STATIONED IN
DELAWARE:
If you have other income from Delaware sources and file a Delaware
Form PIT-NON, you can exclude on Line 16, Column A of the Delaware
Non-Resident Income Tax Return the amount of your military
compensation in accordance with the Service Members Civil Relief Act.

To extend your due date for submitting your completed income tax return
(from April 30, 2025 to October 15, 2025 submit the following to the
Division of Revenue no later than April 30, 2025.

All non-resident military members MUST include all income (even
military) in Column A, Line 1 to Line 14, and subtract their military
income in Column A, Line 16. Column B is reserved for Delaware Source
Income only. Please see the example below and on Page 6 for further
instructions.

1.	

The completed copy of Form PIT-EXT; and

You do NOT need to file a Delaware return if:

2.	

Your payment of any balance of tax liability estimated to be due for
tax year 2024.

a.	 You are receiving only military active-duty income, AND
b.	 You are a legal resident of another state.

The application for an automatic extension, Form PIT-EXT, may be filed
online on our portal at tax.delaware.gov . If you owe tax with your
extension for 2024 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 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 choose not to file online, a blank copy of Form PIT-EXT
is available from the Division of Revenue or from our website.

Are you a Legal
Resident of
Delaware?

Blanket requests for extensions will not be granted. YOU MUST submit
a separate extension request for each return.

*Whether you are stationed in Delaware or not.

Members of the Armed Forces
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

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.
Page 3

If you change your legal residence, you are a part-year resident of both
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
office.

Who Must File Estimated Taxes for 2025
To determine if you must pay estimated income tax payments
complete the following:

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
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.

Military Spouses
All income of a non-military spouse is taxed in the state of their legal
residence.
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.

1.

Enter the amount of your total estimated tax
liability for 2025 (See the tax table or tax rate
schedule).

1

2.

Enter the amount of your estimated Delaware
withholding taxes and other credits for 2025.

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 2024. If your 2024 Delaware AGI exceeded $150,000,
or if you are filing status 3 and your 2024 Delaware AGI
exceeded $75,000, line 2 must at least equal 110% of your
2024 tax liability.

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:
For the Period:

The payment due date is:

1/1/2025 through 3/31/2025

April 30, 2025

4/1/2025 through 5/31/2025

June 16, 2025

6/1/2025 through 8/31/2025

September 15, 2025

9/1/2025 through 12/31/2025

January 15, 2026

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

Estimated Tax Penalty
You may owe this penalty if the amount you owe (Line 54) is more than
10% of the tax shown on your return (Line 47, Balance).

Exceptions to the Penalty
You will not owe the penalty if your 2024 tax return was for a period of 12
full months AND EITHER of the following applies:

Requirement to File Estimated Taxes
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 (Form PIT-EST) with the Delaware Division of Revenue, if
the Delaware tax liability less payments and credits can reasonably
be expected to exceed $800. (See worksheet below).
You may be required to make estimated payments, if you receive a lump
sum distribution or a large bonus at the end of the year.
Also, you may be required to make estimated payments if while you are a
Delaware resident:
•	 Your employer does not withhold Delaware tax; or
•	 You work in another state whose tax withholding rate is lower than
that of Delaware.
If you did not file estimated taxes for 2024 and need estimated tax
coupons, you may find them on our website at revenue.delaware.gov,
call the forms voice mailbox at (302) 577-8588 to order them, or call toll
free 1-800-292-7826 (Delaware only).
Estimated tax payments may be made online at revenue.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 up to $10,000 can be made by credit card.
You can pay on the portal at tax.delaware.gov or on paper using Form
PIT-EST available on our website at revenue.delaware.gov . To estimate
your tax liability prior to receiving the booklet, complete a 2024 return
using estimated income and deduction amounts for 2025.

1.	 You had no tax liability for 2023, or
2.	 The total of Line 47 (Total Non-Refundable Credits) and Line 54 (Total
Refundable Credits) on your 2024 return equals at least 100% of the
tax liability shown on your 2023 return and estimated tax payments
for 2024 were made on time. Use 110% of your 2023 tax liability if
your 2023 Delaware adjusted gross income exceeded $150,000, or if
you are filing status 3 and your 2023 Delaware adjusted gross income
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.

Page 4

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.

to render services outside Delaware, such income may be excluded,
but you must complete Form PIT-SCW and attach it to your return.
Copies of this form are available from the Division of Revenue and
on our website. Do not submit computer worksheets or handwritten
calendars in lieu of Form PIT-SCW.
NOTE: Working from home does not qualify for an exclusion on Form
PIT-SCW. See the Form PIT-SCW instructions for further detail. Severance
Pay Note: Non-residents receiving severance pay should see Form PITSCW – Apportionment worksheet for instructions.

Line 2-3

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.

Generally, interest, dividend income and interest from other States’
obligations are taxable by Delaware only for that period in which you
were a resident of Delaware. Interest connected with a trade or business
located in Delaware should be included in Column B regardless of state
of residency.

Line 4

Rounding Off Dollars

Interest and Dividend Income

State Refunds, Credits or Offsets Of State And Local
Income Taxes

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.

Enter the amount of your Delaware taxable refund in Column B.

PIT-NON

Alimony received is taxable to Delaware only for the period in which you
were Delaware resident. Enter this amount in Column B.

Detailed Instructions

Line 6

Column A – Federal
This column should reflect the entries you have made on the appropriate
lines of your federal return as if you were a full-year resident of Delaware.
List all items of income, adjustment, and modification regardless of the
state from which the items were derived. If Filing Status 3, use only your
income.
Column A, Line 1 through Line 17, must match each line of Federal Form
1040 and 1040 schedules for all filing statuses except Filing Status 3.
Exception: Non-resident U.S. military personnel who exclude military
compensation in Column A, Line 16.

Alimony Received

Business Income or (Loss)

Enter in Column B the income or loss incurred from businesses located
within Delaware and business income or loss, regardless of source,
earned while a resident of Delaware must also be included in Column
B.
NOTE: Line 6 - Business Income (or Loss)
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 PITBIN, available from the Division of Revenue or our website.

Line 7a&7b

Column B – Delaware Source Income and/or Loss
List all amounts of income, gain, loss, or adjustment from Delaware
sources. Part-year residents must also include all income from any
source during the time of Delaware residency. Part-year residents must
first allocate their income by date. Ex: a taxpayer lived in Delaware from
8/1/2024 through 12/31/2024. If he sold stock on 4/1/2024, when he did
not live in Delaware, then the gain/loss would not be reported in Column
B. If he sold stock on 9/1/2024, while he lived in Delaware, then he must
report that 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 Delaware. Example: Interest income for the year was $120.
If the taxpayer lived in Delaware from 8/1/2024 to 12/31/2024 then 5/12
($120 x 5/12 = $50) of the income would be allocated to Column B.

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

PIT-UND Indicator
Check the “Form PIT-UND Attached” box and attach a copy of Form PITUND.

Section A - Income and Adjustments from
Federal Return

Line 8

Enter in Column B wages, salaries, tips, or other compensation you
received as an employee reported as Delaware income on your W-2. Partyear residents should include the total of (a) the amount earned while
working in Delaware and (b) the amount earned while a Delaware resident.
If, in connection with your Delaware employment, you are required

IRA Distributions

Enter in Column B, Taxable IRA distributions received while a resident of
Delaware.

Line 9

Taxable Pensions and Annuities

Enter in Column B, taxable pensions and annuities received while a
resident of Delaware.
Rents, Royalties, Partnerships, S Corps, Estates, Trust,
etc.

Enter in Column B, the income or loss from property located in Delaware
and/or from doing business in Delaware. Part-year residents must also
include amounts of income or loss incurred while a resident of Delaware.

Line 11

Farm Income or (loss)

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
loss incurred while a Delaware resident.

Line 12

Wages, Salaries, Tips, etc.

Capital Gains or (Losses)/Other Gains or (Losses)

Gains or losses from the sale of real property (such as land or buildings)
located in Delaware must be reported in Column B. Gains or losses from
property other than real property (such as stocks or bonds) sold while a
resident of Delaware must also be included in Column B.

Line 10

Line-by-Line Instructions

Line 1

Line 5

Unemployment Compensation (Insurance)

Part-year residents report in Column B their portion of unemployment
compensation received while a resident of Delaware. If you are fullyear non-resident, unemployment compensation is only taxed by your
state of residence, even if the unemployment compensation was received
from the State of Delaware.

Page 5

Line 13

Section B - Additions

Taxable Social Security Benefits

Enter in Column B, taxable Social Security benefits received while a
resident of Delaware.

Line 14

Other Income

Enter in Column B any other income for which there is no line provided
on the return. Other income includes prizes, awards, gambling winnings,
etc. earned while a resident of Delaware or from sources within
Delaware.

Line 16

Adjustments to Income

In Column A, enter the total amount of the adjustment for your Federal
Form 1040.
In Column B, enter the amount of federal adjustments allowable as
Delaware source adjustments, which MUST be related to Delaware
source income.
Non-Resident U.S. Military Personnel Stationed in Delaware
In accordance with the Service Members Civil Relief Act, the amount
of military compensation earned by non-resident service members,
regardless of filing status, should be included on Line 16 of their
Delaware Non-Resident Income Tax Return as a subtraction from
federal adjusted gross income. (Column A only.) DO NOT include your
military compensation on Line 16, Column B.

Line 18

Interest on State and Local Obligations other than
Delaware

Interest you received from any obligations of States other than Delaware
or their political subdivisions, while you were a resident of Delaware is
taxable and must be added on Line 18. Examples of interest that is taxable:
•	 Interest received on Pennsylvania Turnpike Bonds.
•	 Mutual fund dividends not included in Line 15 that are attributable
to interest on state or local obligations (minus those attributable to
the State of Delaware and its authorities and political subdivisionsprovided the mutual fund reports that amount to you in writing).

Line 19

Fiduciary Adjustments, Oil Percentage Depletion

Fiduciary Adjustments
Net additions from fiduciary adjustments arising out of 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 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.

EXCEPTION
Alimony Payments – Delaware Source Share of Federal Adjustments
The portion of federal adjustment for payment of alimony is limited by the
proration of Total Delaware Source Income to Total Federal Income. To
determine the proration decimal of your Delaware source income to your
federal income, divide the amount from Line 15, Column B by the amount
from Line 15, Column A. Carry out the computation to four decimal places,
rounding off to the fourth position. Then, enter the amount of Total
Federal Adjustments for alimony and multiply by the proration decimal.
Line 15, Col. 2

=

Line 15, Col. 1

=

=

.

The proration decimal may not exceed 1.0000 or be less than zero.

Section C - Subtractions
Line 22

U.S. Obligations

All interest received on obligations of the United States and included
on 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 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 guaranteed by the full faith and credit of the United States
is not exempt from tax and may not be entered on Line 22 (Examples are
shown in the Line 22 table below).
LINE 22 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS

x
Total Federal
Adjustment for Alimony

.
Proration Decimal

=
Delaware Source
Adjustment

The result is the amount of allowable Delaware source adjustment for
alimony. Add this amount to the total of any other Delaware sourced
adjustments (other than alimony) taken on your federal return and enter
the total on Line 16, Column B.

Line 17

Subtract Line 16 from Line 15

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)

Export Import Bank

Federal Home Loan Mortgage
Corp.

Federal Deposit Insurance Corp.

Government National
Mortgage Association (Ginnie
Mae)

Federal Farm Credit Bank

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
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
would be included as Delaware source income (Column B). If a portion
of this interest income is from US Obligations, that portion would be
entered on Line 22, Column A only.
Since no interest income was reported on Line 2, Column B as Delaware
source income, no portion of the deduction would be considered
from Delaware sources and, therefore, cannot be included on Line 22,
Column B.

Federal Intermediate Credit Banks
Federal Land Banks

International Bank of Reconstruction and Development

Tennessee Valley Authority
Mutual Fund Dividends (Dollar amount Student Loan Marketing
or percentage directly attributed to a
Association
U.S. obligation, provided the Mutual
(Sallie Maes)
Fund reports that amount to you.)

Line 23

Pension Exclusion

Amounts received as pensions from employers (including pension of a
deceased taxpayer) may qualify for an exclusion from Delaware taxable
income, subject to the limitations described below.
Eligible Retirement Income Delaware tax law authorizes an exclusion
of up to $12,500 from pension and eligible retirement income for each
individual age 60 or older.
Page 6

An early distribution from an IRA or pension fund due to emergency
reasons or due to separation from employment does not qualify for
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
the pension exclusion. Also, if you were assessed an early withdrawal
penalty on Line 8 of the Federal 1040, Schedule 2, then that amount
DOES NOT qualify for the pension exclusion.

IF YOU WERE UNDER 60 on December 31, 2024, and you receive 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, 2024, your exclusion is
determined as follows:
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
4.
here and on Line 23 ..........................................

$

DE Sourced Income
1,000

Dividends
Capital Gain
Pension & Eligible
Retirement Income

IF YOU WERE UNDER 60 on December 31, 2024, 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.

$

Federal
Interest

DE Pension Exclusion

=

0

1,500

0

100,000

100,000

50,000

0

152,500

100,000

Pension

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

1. Amount of pension ...........................................

EXAMPLE: ELIGIBLE RETIREMENT INCOME

(100,000/152,500)

x

12,500

=

.6557

x

12,500

=

$8,196

Column A Pension Exclusion = $12,500. Column B Pension Exclusion = $8,196.

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.
Work Opportunity Credit

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).
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 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.
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. Income from the joint accounts would be split equally
between the two taxpayers. Both taxpayers are over 60 years old. The
primary taxpayer’s exclusion is $12,500 (10,000 + 2,500 + 500 + 1,500 =
$14,500). The maximum exclusion for the primary taxpayer is $12,500. The
secondary taxpayer cannot include in the pension exclusion calculation the
amount by which the primary taxpayer exceeded the $12,500 maximum
exclusion. The pension exclusion for the secondary taxpayer is $4,500
(2,500 + 500+ 1,500). If filing a joint return, the combined exclusion for the
primary and secondary taxpayer is $17,000.
If you are allowed a pension exclusion for Delaware purposes, please
enter the full amount in the Federal column. Enter in the Delaware
column the ratio of pension and eligible retirement income reported
in Column B, divided by the pension and eligible retirement income
reported in Column A. Multiply this ratio by the pension exclusion
amount to determine the allowable exclusion. Enter this amount on
Line 23, Column B.

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 tax credit on the federal return.
That portion of the deduction for wages, which is disallowed for federal
purposes, should be entered on Line 25. 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.

Line 26a

Social Security/Railroad Retirement Benefits

Social Security and Railroad Retirement benefits are not taxable
in Delaware and therefore should not be included in Delaware taxable
income. Enter on Line 26a the total amount from Line 13 plus any Railroad
Retirement payments included on Line 9.
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, 2024, 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.

Line 26b

529 Contribution to Delaware-sponsored
tuition Program or 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 combined, married filing separately, or
head of household filer whose individual 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 Delawaresponsored tuition program for expenses used for tuition in connection
Page 7

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 Delawaresponsored 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 29

The law provides for exclusions from gross income to persons who meet
certain qualifications. Please refer to the Line 29 worksheet to determine
if you qualify.
LINE 29 WORKSHEET, PERSONS 60 OR OVER OR DISABLED
Y

N

Married filing joint returns.

Were you at least 60
years old or totally and
permanently disabled on
12/31/2024?

Were both spouses at least
60 years old or totally and
permanently disabled on
12/31/2024?

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 28 $10,000 or less?

Is Line 28 $20,000 or less?

If you answered YES to all,
enter $2,000 on Line 29.

Y

N

If you answered YES to all,
enter $4,000 on Line 29.

Column B

Column A

Subtract Line 29, Column A from Line 28, Column A. Enter the total on
Line 30B, Column A. Enter this total on Line 38 and Line 43, Box B of your
return. This is your Delaware Adjusted Gross Income.

Section D - Deductions
If you elect to itemize deductions, complete Section D, Lines 31- 37, to
determine the amount of itemized deductions which you may claim on
your Delaware return; otherwise, you may skip this section. All federal
limitations apply to Delaware itemized deductions.
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-NSA.

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 1/1/24 - 12/31/24: x .26 = $

Line 34

Active Labor Organization Dues Instructions

If you were an active member of a labor union during the tax year, you
may add, up to $500 of, the amount you pay to stay in the union to your
Federal itemized deductions to calculate your allowable Delaware itemized
deductions. Union dues amounts may not be added to Federal itemized
deductions if they already part of the Federal itemized deduction total or
to the extent they are used by the union to:
•	

Cover benefits such as health insurance or retirement plans, or

•	

Lobby or engage in political activities, or

•	

Pay for legal costs or fines.

Form PIT-CRS Tax Credits

Enter the amount of the charitable contribution claimed in your Delaware
itemized deductions for permanent gifts of land, or interest in land, to
public agencies and qualified private non-profit charitable organizations
and any investment in Neighborhood Assistance for which you claimed a
tax credit from Form PIT-CRS on Line 46 of your Delaware Return. Form
2001AC and/or Form 1801AC and the Division of Revenue approval
letter must be attached to your return.

Line 37

Total Itemized Deductions

Subtract Line 36 from Line 35. Enter the results here and on Line 39 of
your Delaware return. Make sure you have checked the box “b” on Line 39
to indicate that you are electing to itemize your deductions. Form PIT-NSA
is required to be attached to your return.
Always compare the results of Line 39 to the standard deduction; you may
benefit from using the standard deduction and from allowable additional
standard deductions.

Section E - Calculations
Line 39a

Standard Deduction

Standard Deduction

NOTE: Do not enter motor vehicle title, realty transfer tax, or transfer fees
as other taxes. They do not qualify.

Line 31

If you elected the Foreign Tax Credit on your federal return, your federal
itemized deductions, allowed as Delaware itemized deductions, will be
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
32, enter the amount of foreign taxes paid included on Line 8 of Federal
Form 1116.

Line 36

Subtract Line 29, Column B from Line 28, Column B. Enter the total on Line
30A, Column B and on Line 43, Box A on the front of your return. This is
your Modified Delaware Source Income.

Line 30b

Foreign Tax Paid

Enter the eligible amount of union dues line 34 of your tax form.

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).

Line 30a

Line 32

Line 33

Persons 60 or Over or Disabled

Single, married filing
separate returns.

on line 31 of your respective Form PIT-NON.

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 39 and enter the appropriate amount as
listed below:
Delaware Filing Status

Itemized Deductions from Delaware Form PIT-NSA

Enter on Line 31 the total amount of itemized deductions as shown on
Line 17, Delaware Form PIT-NSA.
If you are unable to specifically allocate deductions between spouses,
prorate the deductions based on a ratio of your separate incomes to total
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
spouse earning 60% of the household income and 40% of the deductions
to the spouse earning 40% of the household income. Enter the deduction

Standard Deduction

1

$3,250

2

$6,500

3

$3,250

5

$3,250

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

Page 8

Line 39b

not exceed the Federal number of dependents. This data will be verified
with the IRS.

Itemized Deductions

Multiply the total personal credit by your proration decimal from
Line 43 and enter the result on Line 44a.

If you elect to itemize deductions:
a.	 Check box “b” on Line 39b.
b.	 Complete Section D, Lines 31 through 37 of your Form PIT-NON.
c.	 Enter the amount from Line 37 on Line 39.
d.	 Attach a copy of Form PIT-NSA.

Line 44b

Check the appropriate box(es) on Line 44b if you and/or your spouse were
60 years of age or over as of December 31, 2024. Multiply the number of
checked boxes by $110. Multiply this amount by your proration decimal
on Line 43. Enter the result on Line 44b.

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-NSA.

Line 40

Line 45

Additional Standard Deduction

The additional standard deduction is allowable only for those persons 65
or over and/or blind electing to use the Delaware standard deduction on
Line 39.
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 39a to indicate you are using the
standard deduction.
2.	 Check the appropriate box(es) relating to age and/or blindness on Line
40.
3.	 Multiply the number of boxes checked on Line 40 by $2,500 and
determine the total (a maximum of $5,000 per individual

Line 43

If you are claiming a credit for taxes paid to more than one state, you must
complete DE Schedule I (Form PIT-NNS) and attach it to your Non-Resident
return. Example: You claim a credit for taxes paid to Pennsylvania AND
New Jersey on your Delaware return. On Form PIT-NNS Schedule I,
enter the names of the other states and the amount of the credit
claimed in HIGHEST to LOWEST credit amount order.
Any credit claimed for taxes paid to another state is limited to the smaller
of the following:
a.	 The Delaware tax liability.
b.	 The amount computed by multiplying the Delaware tax by a
fraction, the numerator of which is your adjusted gross income
derived from sources in the other state, and the denominator of
which is your Delaware Adjusted Gross Income (Line 38).
c.	 The tax liability due and paid, after the application of all credits
(example: forgiveness tax credit, earned income credit, poverty
level credit), to the other states (not including amounts paid to local
jurisdictions).

Enter the amount from Line 30a in Box A on Line 43. Enter the amount
from Line 30b in Box B on Line 43.
Example:
=

Line 30a

=

5,000

00

B

=

Line 30b

=

12,000

00

To determine the proration decimal, divide the amount from Line 30a by
the amount from Line 30b. Carry out the computation to four decimal
places, rounding off the fourth position.
A

-

5,000.00

B

-

12,000.00

=

0.4167

The 0.41666 rounded off equals 0.4167. The proration decimal may not
exceed 1.0000 or be less than zero.
If Line 42 (taxable income) is less than $60,000, use the tax table to
compute your tax. If Line 42 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
the box provided on Line 43 and multiply this amount by your proration
decimal. Enter the result on Line 43. This is your prorated tax liability.

Line 44a

Other State Tax Credit (Part-year Residents Only)

Part-year residents who paid income tax to another state on income which
was earned in the other state while a resident of Delaware, and which is
also included in the Delaware modified source income, may be allowed
to claim a tax credit against their Delaware tax liability. Do not include city
wage taxes or county taxes paid directly to the county.

Proration Decimal

A

Additional Personal Credits

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
other state while a Delaware resident, and the denominator of which is
the total income from the other state. The amount due and paid is not the
amount on your W-2.
If the income reported on your other state return is not included in
Delaware source income, then the other state tax credit cannot be
taken in Delaware for that income.
NOTE: Taxes paid to the political subdivision of a state cannot be claimed
as credit. The District of Columbia, however, is classified as a
“State” for the purposes of this credit and, therefore, can be
claimed as credit on Line 45.

If you claim the tax credit, you must attach to your return 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) that you claimed the credit for.
LINE 45 WORKSHEET
CREDIT FOR TAXES PAID TO ANOTHER STATE

Personal Credits

Enter the total number of dependents listed on your federal return and
multiply by $110. If you were not required to file a federal return, enter
$110 for each spouse reporting income on this form plus $110 for each
person who could have been listed as a dependent had you been required
to file a federal return. 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 44a.
If you filed a federal return as a married couple filing jointly, have no
dependents, and are filing this return jointly (Filing Status 2), enter $220. If
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
the number of personal credits claimed on your Delaware return(s) does
Page 9

1.

Enter adjusted gross income from the other state.

1

2.

Enter Delaware adjusted gross income (Line 38 of the return).

2

3.

Enter the income from the other state while a Delaware resident
(include federal modifications).

3

4.

Enter the total income from the other state.

4

5.

Enter the Delaware tax liability (Line 43).

5

6.

Enter the tax liability for the other state (net of credits). (Exclude city
wage tax or county taxes).

6

7.

Divide Line 1 of the worksheet by Line 2.

7

8.

Multiply Line 7 by Line 5.

8

9.

Divide Line 3 by Line 4.

9

10.

Multiply Line 9 by Line 6.

10

11.

Enter the lesser of Lines 5, 8, and 10 here and on Line 45 of the return.

11

Enter on Line 46 the total of the following credit(s) to which you are
entitled:

Enter on Line 53 the total of all estimated income tax payments made
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
person under whose Taxpayer ID the payments were made.

Form PIT-CRS Credits

NOTE: Please submit copies of all Forms REW-EST.

Line 46

Other Non-Refundable 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 those taxpayers approved
by the Division of Revenue may claim these credits.
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.
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 on Delaware qualified research and development
expenses. A Division of Revenue approval letter must be attached to
your Delaware return. The non-refundable version of this credit was only
granted for tax year’s 2017 and prior with a fifteen-year carryforward.
Land and Historic Resource Tax Credit. A business or individual may take
an income tax credit for permanent gifts of land or 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.
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 51

S Corporation Payments

Refundable Business Credits

Line 58

Carryover to 2024 Estimated Tax Account

If you wish to apply a portion of your overpayment to your 2025 Estimated
Tax Account, enter on Line 58 the portion of your overpayment (Line 56)
to be applied.
NOTE: An amount entered on Line 58 will reduce the amount to be
refunded to you.

Line 59

Penalties and Interest Due

You may choose to compute the amount of penalties and interest due
or you may leave Line 59 blank and the Division of Revenue will calculate
the amount for you and send you a bill. Penalties may be assessed for
filing a balance due return late, failure to pay the tax liability due, fraud,
negligence, and failure to pay estimated taxes (see Page 4 for a
description of the penalties and interest).
If you used Form PIT-UND to calculate the underpayment of estimated
taxes and an estimated penalty is due OR if you completed Part 3, check
the “Form PIT-UND Attached” box at the top of your return and submit
Form PIT-UND with your return. If you check the box and do not include
Form PIT-UND, you will delay processing of your return. An attached
Form PIT-UND is not processed automatically unless this box is checked.

Line 60

Net Balance Due

Enter the net balance due (Line 55 plus Lines 57 and 59) and pay in full.
Make checks payable to: Delaware Division of Revenue.

Line 61

Net Refund

Enter the amount of the net refund (Lines 56 less amounts on Line 57
and/or Line 58 and/or Line 59) to be refunded to you. If you do not have a
balance due or a refund due, enter “0” (zero) on Line 61.

Section F - Direct Deposit Information
Direct Deposit or Refund

Check with your financial institution to make sure your deposit will be
accepted and to get the correct routing and account numbers.

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 and 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.
Real Estate Capital Gains Tax Payments Credit

If you and/or your spouse wish to contribute to any or all of the funds
listed on Page 13, you must complete DE Schedule III (Form PIT-NNS). 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 57. The
minimum amount for a donation is $1. If you are not due a refund