Delaware Apportionment Worksheet

Apportionment Worksheet
Schedule W
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
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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

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