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Delaware Apportionment Worksheet
Extracted from PDF file 2023-delaware-schedule-w.pdf, last modified November 2023Apportionment Worksheet
D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M PIT-SCW DELAWARE SCHEDULE W APPORTIONMENT WORKSHEET FIRST NAME LAST NAME RESET PRINT TAXPAYER ID If income of non-resident taxpayers derived from Delaware sourced employment includes income earned while working outside of the State of Delaware, an allowance will be permitted for those days worked outside of the State. The allowance will be equivalent to the ratio of days worked outside of the State versus the total number of Delaware sourced employment working days. Any allowance claimed must be based on necessity of work outside the State of Delaware in performance of duties for the employer, as opposed to solely for the convenience of the employee. Working from an office out of your home does not satisfy the requirements of “necessity” of duties for your employer and is considered for the convenience of the employee unless working from home is a requirement of employment with your employer. SEVERANCE PAY Severance Pay is payment for the cancellation (involuntary separation) of an employee’s employment contract by the employer. Severance pay can be paid in a lump sum or in payments over a period of time. Severance Pay is taxable in the year it is received and must be included in your gross income. It is based on the total service time rendered to the employer. If your total service time for the employer in previous calendar years was conducted in more than one state, your severance pay may be prorated. If in previous years you were not assigned to work outside the State of Delaware by your employer, Schedule W does not apply and you cannot prorate your severance pay. Employer verification must be submitted to prorate your severance pay. Example 1: If John White worked for XYZ Company for 10 years - 5 years in Maryland and 5 years in Delaware - then only 50% of his severance pay would be included as Delaware Source Income. Example 2: If John White was a non-resident of Delaware, had worked for a Delaware employer and filed his previous years’ returns using a Schedule W to determine the portion of his wages that were Delaware source income, John White may be eligible to prorate his severance pay. If your situation is similar to Example 2, please contact the Division of Revenue at (302) 577-8200 to discuss the rules specific to your situation with one of our representatives. 1. WAGES, SALARIES, TIPS, ETC. (To be apportioned) 1. 2. TOTAL DAYS IN YEAR EMPLOYED BY EMPLOYER (365 or actual number of days employed) 2. 3. NON-WORKING DAYS 3a. Saturdays and Sundays 3a. 3b. Holidays 3b. 3c. Sick Days 3c. 3d. Vacation 3d. 3e. Other Non-Working Days 3e. 3f. Total Non-Working Days (Sum of Lines 3a through 3e above) 3f. 4. TOTAL DAYS WORKED IN YEAR (Subtract Line 3f from Line 2) 4. 5. TOTAL DAYS WORKED OUTSIDE DELAWARE (from Page 2 of this form) 5. 6. TOTAL DAYS WORKED IN DELAWARE (Subtract Line 5 from Line 4) 6. 7. .00 DELAWARE SOURCED INCOME: Line 6 ÷ Line 4 = ( ) x .00 Line 1 = .00 If you only have one (1) source of employment in Delaware, enter the Delaware sourced income (Line 7) onto Form PIT-NON, Page 1, Column B, Line 1. If you have more than one (1) source of employment in Delaware, add the Delaware sourced income amounts from Lines 7 (one form per Delaware source), and enter the total Delaware sourced income on Form PIT-NON, Page 1, Column B, Line 1. DFPITSCW2023019999V1 Revision 20231121 Page 1 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M PIT-SCW DELAWARE SCHEDULE W DAYS WORKED OUTSIDE DELAWARE FIRST NAME LAST NAME TAXPAYER ID The location of employment must be identified with complete address, including city and state. If the location is outside the U.S., then identify the country. List the purpose of the out-of-state business for each day. (For example: client meeting, seminar, etc.) DATE LOCATION PURPOSE OF OUT-OF-STATE BUSINESS TOTAL NUMBER OF DAYS WORKED OUTSIDE DELAWARE = DFPITSCW2023029999V1 Revision 20231121 Page 2
Schedule W
More about the Delaware Schedule W Individual Income Tax TY 2023
If income of non-resident taxpayers derived from Delaware sourced employment includes income earned while working outside of the State of Delaware, an allowance will be permitted for those days worked outside of the State. The allowance will be equivalent to the ratio of days worked outside of the State versus the total number of Delaware sourced employment working days.
We last updated the Apportionment Worksheet in January 2024, so this is the latest version of Schedule W, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule W directly from TaxFormFinder. You can print other Delaware tax forms here.
Other Delaware Individual Income Tax Forms:
TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 200-01 | Individual Resident Income Tax Return |
| Form PIT-NON | Non-Resident Individual Income Tax |
| Form 200-01X | Resident Amended Income Tax Return |
| Form PIT-RSA | Schedule A - Itemized Deductions |
| Form 200-02X | Non-Resident Amended Income Tax Return |
View all 65 Delaware Income Tax Forms
Form Sources:
Delaware usually releases forms for the current tax year between January and April. We last updated Delaware Schedule W from the Division of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Delaware Schedule W
We have a total of eleven past-year versions of Schedule W in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Schedule W
ScheduleW.pmd
2011 Schedule W
ScheduleW.pmd
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