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Category: Delaware

Delaware Additional Itemized Deductions

Federal Itemized DeductionIf you are filing a joint federal return and separate Delaware returns, the deductions must be determined as if each spouse had filed separate federal returns. If you are unable to specifically allocate deductions between spouses, prorate the deductions based on the ratio of your separate incomes to total joint income.

Exampleif one spouse earned 60% of the household income and 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.


Note: You cannot deduct the cost of taking a bus or driving a car between your home and your regular place of work as an Itemized Deduction on Schedule A. You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Do not enter motor vehicle title, realty transfer tax fees or transfer fees as other taxes. They do not qualify.


Foreign Tax Credit - 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. Enter the amount of foreign taxes paid. 


Charitable Mileage Deduction - Multiply the number of miles driven between January 1, 2016 and December 31, 2016 by $0.17 if you used your automobile to perform a voluntary service for a charitable organization. Enter this amount in the Charitable Mileage Deduction.


Additional State Income Tax Included - Enter the amount of 1) Delaware state income taxes claimed in your federal itemized deductions plus 2) any taxes imposed and paid to another State that are included in your federal itemized deductions and claimed as a credit. For example, if you had $1,000 of taxes withheld in another state, but the tax liability to the other state was $700, you should only include $700.  

NOTE:  Local taxes included in your federal itemized deductions should not be included.  Also, state taxes paid to another state for which you will not claim a credit on Line 10 of your Delaware return should not be included. Also, property or school taxes paid to your city/county should not be included here.


NOTE: Real Estate Capital Gains tax payments paid in Delaware and declared on DE Form 5403 should be entered here if included in Federal Itemized deductions. 



Charitable Contribution (Form 700 Tax Credits) - Enter the amount of the charitable contribution claimed on your federal 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 on Form 700. This amount will be subtracted from your eligible itemized deductions.


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