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Category: Delaware

How should I file if I am a Part Year Resident of Delaware?

How should I file if I am a Part Year Resident of Delaware?

If you are a Part-Year Resident, you must file a Delaware tax return:

  • If you had income from any source while a resident of Delaware, or
  • If you had income from a Delaware source while you were a non-resident of Delaware.

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 to see 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. Report all income from Delaware and from all other sources on Form 200-01.

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. Report all income from your Federal return in Column 1 and all Delaware Source income in Column 2 of Form 200-02. To determine your Delaware tax, your modified Delaware source income will be divided by your Federal modified income to compute a proration decimal. Your tax liability and personal credits will be prorated accordingly, based on the proration decimal.

NOTE: Volunteer Firefighter, Child Care and Earned Income Tax Credits cannot be taken on the non-resident return (Form 200-02).

NOTE: Individuals who have been residents of Delaware for the entire year may not use the non-resident Form 200-02 NR. You must file on Form 200-01 or 200-03 EZ.

If you are a Non-Resident who had gross income in 2013 from sources in Delaware, you must file a Delaware Tax return.

For additional information, please click here.