Form 200-01 "Resident Individual Income Tax Return" - Delaware

What Is Form 200-01?

This is a legal form that was released by the Delaware Department of Finance - a government authority operating within Delaware. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2017;
  • The latest edition provided by the Delaware Department of Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form 200-01 by clicking the link below or browse more documents and templates provided by the Delaware Department of Finance.

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Download Form 200-01 "Resident Individual Income Tax Return" - Delaware

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2017
DELAWARE
2017
Resident Individual Income Tax Return
FOR A LIGHTNING-FAST DELAWARE REFUND, SUBMIT YOUR RETURN ELECTRONICALLY.
Advantages of electronic submission:
Refunds as quick as 5 days, if additional documentation is not required
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 www.revenue.delaware.gov.
NOTE: The average refund time for paper returns and returns requiring supporting documentation is
4 to 6 weeks.
Complete your federal tax return before preparing your state return!
This booklet contains your 2017 State of Delaware individual income tax forms and instructions. Please note the following:
New contribution checkoffs have been added to the tax return. For details regarding these special funds and other checkoffs, please
see the last page of this booklet.
The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final, extensions and balances due),
gross receipts, withholding and licensing. Revenue accepts American Express, Discover, MasterCard and VISA for credit payments
up to $2,500. We also accept direct debit payments (without dollar limitation) from a checking or savings account. Funds cannot come
from an account outside the United States.
Refund Inquiry
: You can check the status of your refund by visiting www.revenue.delaware.gov. Select “Check the Status of Your
Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry. You may also call (866) 276-2353 (toll
free) for information on your refund status.
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
Topic
Box/Page Topic
Box/Page Topic
Box/Page
Additional Standard Deduction………..
3
5 Extension of Time to File………......
2 Persons 60 or Over Checklist….................
3
40
Address Change………………………..
5 Filing Status……………….…..……..
5 Persons 60 or Over or Disabled.....….........
10
Amended Returns………………………
4 Itemized Deductions…….…………..
10 Steps for Preparing your Return…………..
2
Armed Forces, Members of……………
3 Line-by-Line Instructions.……….….
5 U.S. Obligations………………....................
34
9
Child Care Credit...................................
13
7 Lump Sum Distribution....................
6 What Documents to Attach………………...
3
DE 2210 Indicator..................................
5 Name, Address and SSN................
5 What Form to File….………………………..
2
....
2 Penalties and Interest….……….…..
4 When to File………………………………....
2
Deceased or Disabled Persons……….
14
35
.....
7 Pension Exclusion…….….……...….
9 Who is a Resident……………………….…..
2
Earned Income Tax Credit...................
....
4 Personal Credits………….……...….
6 Who Must file……………….………………..
2
Estimated Tax, Requirement of Filing...
2017
DELAWARE
2017
Resident Individual Income Tax Return
FOR A LIGHTNING-FAST DELAWARE REFUND, SUBMIT YOUR RETURN ELECTRONICALLY.
Advantages of electronic submission:
Refunds as quick as 5 days, if additional documentation is not required
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 www.revenue.delaware.gov.
NOTE: The average refund time for paper returns and returns requiring supporting documentation is
4 to 6 weeks.
Complete your federal tax return before preparing your state return!
This booklet contains your 2017 State of Delaware individual income tax forms and instructions. Please note the following:
New contribution checkoffs have been added to the tax return. For details regarding these special funds and other checkoffs, please
see the last page of this booklet.
The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final, extensions and balances due),
gross receipts, withholding and licensing. Revenue accepts American Express, Discover, MasterCard and VISA for credit payments
up to $2,500. We also accept direct debit payments (without dollar limitation) from a checking or savings account. Funds cannot come
from an account outside the United States.
Refund Inquiry
: You can check the status of your refund by visiting www.revenue.delaware.gov. Select “Check the Status of Your
Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry. You may also call (866) 276-2353 (toll
free) for information on your refund status.
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
Topic
Box/Page Topic
Box/Page Topic
Box/Page
Additional Standard Deduction………..
3
5 Extension of Time to File………......
2 Persons 60 or Over Checklist….................
3
40
Address Change………………………..
5 Filing Status……………….…..……..
5 Persons 60 or Over or Disabled.....….........
10
Amended Returns………………………
4 Itemized Deductions…….…………..
10 Steps for Preparing your Return…………..
2
Armed Forces, Members of……………
3 Line-by-Line Instructions.……….….
5 U.S. Obligations………………....................
34
9
Child Care Credit...................................
13
7 Lump Sum Distribution....................
6 What Documents to Attach………………...
3
DE 2210 Indicator..................................
5 Name, Address and SSN................
5 What Form to File….………………………..
2
....
2 Penalties and Interest….……….…..
4 When to File………………………………....
2
Deceased or Disabled Persons……….
14
35
.....
7 Pension Exclusion…….….……...….
9 Who is a Resident……………………….…..
2
Earned Income Tax Credit...................
....
4 Personal Credits………….……...….
6 Who Must file……………….………………..
2
Estimated Tax, Requirement of Filing...
Form 200-01
RESIDENT INDIVIDUAL INCOME TAX RETURN
GENERAL INSTRUCTIONS
Who Must File
Full-Time Students
with a legal residence in another state remain
legal residents of that state unless they exhibit intentions to make
Full-Year Resident
1.
If you are a
of the State, you must file a
Delaware their permanent residence.
tax return for 2017 if, based on your Age/Status, your individual
NOTE*: Foreign Travelers
adjusted Delaware gross income (AGI) exceeds the amount
– If you were out of the United States for
shown below.
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
Filing Status
which you, your spouse, your children or your parents were present
Filing as a
1&5
2
3&4
for more than 45 days, you are not considered a resident of this State.
dependent
Filing Status
Married filing
Married filing
on another
joint
separate
AGE/STATUS
person’s
*The above NOTE does not apply to members of the Armed Forces,
return
employees of the United States, its agencies, or instrumentalities.
Under 60
$9,400
$15,450
$9,400
$5,250
Minors - Disabled - Deceased Taxpayers
60 to 64**
$12,200
$17,950
$12,200
$5,250
If an individual is unable to file a return because he is a minor or is
65 and over
$14,700
$20,450
$14,700
$7,750
disabled, the return shall be filed by his authorized agent, guardian,
OR BLIND**
fiduciary or the person charged with the care of the person or
65 and over
$17, 200
$22,950
$17,200
$10,250
property of such individual. See the federal Form 1040 instructions
AND BLIND**
for those authorized to sign. If an individual is deceased, his final
return shall be filed by his executor, administrator or other person
*This dollar amount represents your individual Adjusted Gross Income, NOT a total
combined with anyone else.
responsible for the property of the decedent. Please see Deceased
**Assumes only one spouse meets age or blindness criteria.
on Page 12 for further instructions on deceased taxpayers.
2.
If you were a Part-Year Resident, you must file a Delaware tax
return:
When to File
c.
If you had income from any source while a resident of
Delaware, or
Individual income tax returns are due on or before April 30, 2018,
for all taxpayers filing on a calendar year basis.
All others must file
d.
If you had income from a Delaware source while you were a
by the last day of the fourth month following the close of their taxable
non-resident of Delaware.
year.
Part-year residents may elect to file either a resident or non-
resident return. You may wish to prepare both. File only the return
Extension of Time to File a Return
which is more advantageous for you.
CAUTION:
Part-Year Residents electing to file a resident return – this option may
THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX
be advantageous if, during the period of non-residency, you had no
An extension of time to file your tax return is granted when the
income from sources in other states and/or your only income was from
Application for Automatic Extension (Form 1027) is filed prior to
Delaware.
the due date of your return. Interest accrues on any unpaid tax at
Part-Year Residents electing to file a non-resident return – This option
a rate of ½% per month, or fraction of a month, from the return’s
may be advantageous if, during the period of non-residency, you had
original due date until paid.
any income from other states or sources outside of Delaware. Please
To extend your due date
for submitting your completed income tax
refer to the instructions for Form 200-02 to review this option.
return (from April 30, 2018 to October 15, 2018) submit the following to
Note: Volunteer Firefighter, Child Care and Earned Income Tax
the Division of Revenue no later than April 30, 2018:
Credits cannot be taken on the non-resident return (Form 200-02).
1.
The completed copy of Form 1027; AND
3.
If you are a Non-Resident who had gross income in 2017 from
2.
Your payment of any balance of tax liability estimated to be due for
sources in Delaware, you must file a Delaware Tax return.
tax year 2017.
The application for an automatic extension, Form 1027, may be
filed on-line at our website at www.revenue.delaware.gov. If you
What Form to File
owe tax with your extension for 2017 and file on-line, you may
use a direct debit from your checking or savings account or pay
Full-year residents
by credit card.
If you are paying by direct debit you may specify a
later payment date, up to the due date. Payments by direct debit must
Part-year residents
not come from an account outside the U.S. and may be made in any
Non-residents
amount without dollar limitation. Payments up to $2,500 can be made by
credit card. If you choose not to file online, a blank copy of Form 1027
Who is a Resident
is available from the Division of Revenue or from our website above.
A resident is an individual who either:
Blanket requests for extensions will not be granted. YOU MUST
Is domiciled in this State for any part of the taxable year; or
submit a separate application for each return.
Maintains a place of abode in this State and spends more than
183 days of the taxable year in this State.
Steps for Preparing Your Return
A domicile is the place an individual intends to be his permanent home;
Step 1
a place to which he intends to return whenever he may be absent. An
Complete your federal income tax return and any other state return(s).
individual can have only one domicile. A domicile, once established,
They will be used in preparing your Delaware return.
continues until the individual moves to a new location and exhibits a
bona fide intention of making it his or her permanent home.
Step 2
Fill in the top boxes on the front of the form (name, address, filing status).
See page 5 of this booklet.
Page 2
Step 3
NOTE: Failure to attach the above required documentation may
Using the line-by-line instructions, first complete all lines relevant to
delay the processing of your return.
your return in Sections A, B, and C on the back of the form; then
complete the front of the return.
Members of Armed Forces
While you are stationed in Delaware, your military and non-military pay
Step 4
is subject to Delaware state income tax as follows:
When you are finished, attach the appropriate documents to your
Delaware return. See “What Documents to Attach” on this page.
Members of the Armed Forces
Step 5
Are you
Delaware Filing Required
Sign, date, enter your phone number, and send Form 200-01 along
a Legal
with all required attachments to the applicable address listed
Military Active
Other Income
Other Income
Resident of
Duty Income
Earned in DE
Earned in Other
below. If the return is prepared by a paid preparer, the paid preparer
Delaware?
States
must also sign the return.
Yes
Yes*
Yes*
Yes*
NOTES:
The return is not complete unless it is signed and dated.
No
No
Yes*
No
If filing a joint return or a married combined separate return, both
*Whether you are stationed in Delaware or not.
spouses must sign the return.
Your state of legal residence is the same as it was when you entered
In order to aid in timely processing of your return, please include
the Armed Forces unless you voluntarily changed it while in the Armed
a telephone number where you can be reached during normal
Forces. For example, if you were a legal resident of Delaware when you
working hours.
entered the Armed Forces, you remain a legal resident of Delaware for
Each preparer is responsible for including all relevant items about
Delaware state income tax purposes unless you voluntarily abandoned
which he/she has information.
your Delaware residency and established a new legal domicile in
Separate filers MUST submit their returns in separate
another state.
envelopes. Please DO NOT include duplicate copies of a
If you change your legal residence, in the year you change, you
spouse’s return.
are a part-year resident of both states. A change in legal residence is
________________________________________________________
documented by filing DD Form 2058 and DD Form 2058-1 with your
military personnel office.
What Documents to Attach
The following examples illustrate this:
Attach the following documents to your Delaware return:
1.
Airman John Green, who is a legal resident of Delaware (domiciled
1.
DE Schedule I, II and III, if completed.
in Delaware), was ordered to duty in, and moved his family to, New
2.
W-2 Form(s) issued by your employer and all 1099R forms to take
Jersey. The family has no income other than Green’s military pay.
credit for Delaware tax withheld.
Airman Green will file a federal and Delaware Resident tax return
3.
A copy of Page 1 and Page 2 of your Federal Form 1040 or 1040A
only. A New Jersey state tax return is not required.
or 1040EZ Page 1.
2.
Sergeant Paul Smith, whose domicile is Ohio and to which he is
liable for income taxes, has been on active duty in Delaware for 12
4.
A copy of all federal schedules you are required to file with your
months. Sergeant Smith is single and has non-military income from
federal return (for example, Schedule A, B, C, D, etc.).
Delaware. Sergeant Smith will file as a non-resident of Delaware
5.
A copy of Federal Schedule EIC – Earned Income Credit.
(using Form 200-02 NR) reporting all his income in Column A. He
6.
If you claim a deduction on Schedule A, Line 21 for unreimbursed
will also deduct his military compensation from his Delaware Non-
employee expenses, you must attach a copy of Federal Form 2106
Resident Return as a federal adjustment to gross income. (Column
or 2106EZ.
A, Line 16.) Sergeant Smith should contact Ohio for his filing
7.
A signed copy of other state’s income tax return(s) if you claim a
requirements for Ohio.
credit for taxes paid to another State. Do NOT use the amount from
Military Spouses
your W-2 form(s).
All income of a non-military spouse is taxed in the state of their
8.
If you are taking a credit for Child and Dependent Care expenses,
legal residence. The following examples illustrate this:
also attach a copy of Federal Form 2441.
1.
Airman Dan Brown and his spouse are legal residents of
9.
A copy of Form 1100S, Schedule A-1, if you take a credit for taxes
Delaware (domiciled in Delaware). Airman Brown was ordered
paid by an S Corporation.
to duty in, and moved with his spouse to, New Jersey. Besides
10. A copy of Form DE2210, pages 1 and 2, if you completed Part 3
Airman Brown’s military pay, his spouse has New Jersey source
of the DE2210 or if the calculated estimated tax penalty is greater
wages. Airman Brown and his spouse will file both a federal
than zero.
and Delaware Resident tax return reporting both military and
11. A copy of Form 700, Delaware Income Tax Credit Schedule and
nonmilitary income. A New Jersey state tax return is not required.
Form 1801AC and/or Form 2001AC, if applicable. See Pages 7 and
8 for a description of the Form 700 Credits.
2.
Sergeant Michael Jones, whose domicile is Ohio and to which he is
12. A copy of Form 5403, Real Estate Tax Return, if you declared and
liable for income taxes, has been on active duty in Delaware for 12
paid estimated taxes on any real estate owned in Delaware.
If Enclosing Payment w/Balance Due (from Line 27):
State of Delaware, Division of Revenue, P.O. Box 508, Wilmington, DE 19899-508
If Refund Due on Line 28:
State of Delaware, Division of Revenue, P.O. Box 8710, Wilmington, DE 19899-8710
All Other Returns:
State of Delaware, Division of Revenue, P.O. Box 8711, Wilmington, DE 19899-8711
Persons 60 or Over Checklist
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 9b, Page 6
You may be eligible for the pension exclusion.
Line 35, Page 9
Social Security and Railroad retirement benefits are excluded from Delaware taxable income.
Line 37, Page 10
You may be eligible for an exclusion if your earned income was less than $2,500.
Line 40, Page 10
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 3, Page 5
Page 3
months. Sergeant Jones is married and his spouse has non-military
For the Period:
The payment due date is:
income from Delaware. If Sergeant Jones’ spouse maintains a legal
1/1/18 through 3/31/18
April 30, 2018
residence in a state other than Delaware, a Delaware state tax
return will not be required. Sergeant Jones and his spouse should
4/1/18 through 5/31/18
June 15, 2018
contact their state of legal residence for their filing requirements.
6/1/18 through 8/31/18
September 17, 2018
A military spouse claiming an exemption from Delaware’s
9/1/18 through 12/31/18
January 15, 2019
income Tax withholding requirements must complete an Annual
For more information concerning estimated taxes or payment voucher
Withholding Tax Exemption Certification Form, Form W-4DE, with
and worksheet, visit de.gov/estimated, or call (302) 577-8200.
their employer. This form is also available on our website at www.
Estimated Tax Penalty
revenue.delaware.gov. A military spouse claiming an exemption
You may owe this penalty if the amount you owe (Line 22, Balance
must meet the conditions set forth under the Service Members Civil
Due) is more than 10% of the tax shown on your return (Line 16,
Relief Act, as amended by the Military Spouses Residency Relief Act.
Balance)
Exceptions to the Penalty
Requirement to File Estimated Taxes
You will not owe the penalty if your 2016 tax return was for a period of
12 full months AND ONE of the following applies:
Every person who is either a resident of Delaware or has income from
Delaware sources may be required to file quarterly Declarations of
1.
You had no tax liability for 2016 (Line 16), or
Estimated Tax to the Delaware Division of Revenue if the Delaware tax
2.
The total of Line 15 (Total Non-Refundable Credits) and Line 21
liability less payments and credits can reasonably be expected to
(Total Refundable Credits) on your 2017 return equals at least
exceed $400. (See worksheet on this page.)
100% of the tax liability shown on your 2016 return and estimated
You may be required to make estimated tax payments if you receive
tax payments for 2017 were made on time. Use 110% of your
unemployment compensation, a lump sum distribution or a large
2016 tax liability if your 2016 Delaware AGI exceeded $150,000,
bonus at the end of the year.
or if you are filing status 3 and your 2016 Delaware AGI exceeded
Also, you may be required to make estimated tax payments if you are a
$75,000.
Delaware resident and:
3.
For Special Rules regarding Farmers and Fishermen and for
waivers of the penalty, please see the separate instructions for
Your employer does not withhold Delaware tax or
Form 200-ES and/or Form DE2210.
You work in another state whose tax withholding rate is lower than
Delaware’s.
Penalties and Interest
The estimated tax booklet, containing the worksheet for computing your
1.
Interest – Underpayment or late payment
estimated tax liability and the payment vouchers (Form 200-ES), will be
The Delaware Code provides that interest on any underpayment
sent after January 16, 2018. If you did not file estimated taxes for 2017
or late payment of income taxes due shall accrue at the rate of
and need estimated tax coupons, you may find them on our website at
½% per month, from the date prescribed for payments to the date
de.gov/estimated, call the forms voice mailbox at (302) 577-8588 to
order them, or call toll free 1-800-292-7826 (Delaware only).
paid.
2.
Penalty – Late-filing of balance due return
Estimated tax payments may be filed on-line at
de.gov/estimated
The law imposes substantial penalties for failure to file a timely
by direct debit from your checking or savings account or by credit
return. Late-filed returns with a balance due are subject to a penalty
card.
If you are paying by direct debit you may specify a later payment
of 5% per month of the balance due.
date, up to the due date. Payments by direct debit must not come from
3.
Penalty – Negligence/fraud/substantial understatement
an account outside the U.S. and may be made in any amount without
dollar limitation. Payments up to $2,500 can be made by credit card. If
The law also provides severe penalties for filing a false or
you want to pay by check, you must use the paper form 200-ES available
fraudulent return, or for a false certification. The mere fact that
on our website at www.revenue.delaware.gov.
the figures you report on your Delaware return are taken from
your Federal return will not relieve you from the imposition of
To estimate your 2018 tax liability prior to receiving the booklet,
penalties for negligence or for filing a false or fraudulent return.
complete your 2017 return using estimated income and deduction
amounts for 2018.
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
When to Make Your Estimated Tax Payment
timely filed or late-filed return. This penalty is in addition to the
For estimated tax purposes, the year is divided into four payment
interest charged for late payment.
periods. Each period has a specific payment due date as indicated
5.
Penalty – Failure to File/Pay Estimated Taxes
below:
The law provides a penalty of 1½% per month of the computed
tax payment for failure to file/pay estimated taxes
Who Must File Estimated Taxes for 2018
due. This penalty is in addition to those penalties
and interest listed above. The penalty is also
To determine if you must pay estimated income tax payments complete the following:
assessed if the estimated payment is filed late.
1.
Enter the amount of your total estimated tax liability
____________
1
for 2018 (See the tax table or tax rate schedule.)
Federal Privacy Act Information
2.
Enter the amount of your estimated Delaware
– ____________
2
Social Security Numbers must be included on your
withholding taxes and other credits for 2018.
income tax return. The mandatory disclosure of your
Social Security Number is authorized by Section 306,
3.
Enter the balance due (Line 1 minus Line 2).
= ____________
3
Title 30 of the Delaware Code. Such numbers are used
4.
You DO NOT have to file estimated taxes if:
primarily to administer and enforce all tax laws, both
Line 3 is less than $400, or
civil and criminal, for which the Division of Revenue has
Line 2 is at least 90% of Line 1, or
statutory responsibility.
Line 2 is at least equal to 100% of your total tax liability for 2017.
Amended Returns
If your 2017 Delaware AGI exceeded $150,000, or if you are filing
If any changes made to your federal return affect
status 3 and your 2017 Delaware AGI exceeded $75,000, use 110%
your state income tax liability, you are required to
of your 2017 tax liability.
report the change to the
Page 4
Delaware Division of Revenue within ninety (90) days after the
and an estimated penalty is due OR if you completed Part 3. Use
final determination of such a change and indicate your agreement
Form DE2210 to determine if you owe a penalty for the underpayment
with the determination or the grounds of your disagreement.
Use
of estimated tax and to calculate the amount of the penalty.
Form 200-01-X to change an income tax return you have already filed,
To obtain Form DE2210, please contact our offices or visit the
and attach a copy of any federal adjustments.
Division of Revenue website at www.revenue.delaware.gov. Do
NOT check this box if a completed DE2210 (Pages 1 and 2) is not
Rounding Off Dollars
being sent with your return. Do NOT submit a Federal Form 2210
Dollar amounts on your return must be rounded off to the nearest
instead of a DE2210. Do not submit computer worksheets in lieu of
whole dollar. This means that amounts from 50 to 99 cents are
Form DE2210.
increased to the next dollar. For example, $1.50 becomes $2.00 and
$1.49 becomes $1.00.
Line-by-Line Instructions
Address Change
Next, complete the back of the form beginning with Line 29. Instructions
begin on Page 9. Once the back is completed, return to the front and
If you move after you file your return, you should notify the Division
use the following instructions.
of Revenue of your address change in writing. Please be sure to
include your and your spouse’s Social Security Number(s) in any
NOTE: If you have no Delaware modifications and do not elect to
correspondence with the Division of Revenue.
itemize your deductions, you may begin on Line 1 of the Delaware
return by entering your Federal Adjusted Gross Income from Federal
FRONT OF FORM 200-01
Form 1040, 1040A, or 1040EZ.
Name, Address and Social Security Number
1
Delaware Adjusted Gross Income
Print your name(s), address, and social security number(s) in the space
provided. If you are married, give names and social security numbers
Enter the amount from Line 42 on the back of your Delaware return.
for both you and your spouse whether you file joint or separate returns.
If you are a Jr., Sr., II, III, etc., please indicate it in the Jr., Sr., III, box.
2a
Standard Deduction
If either the primary taxpayer or spouse is deceased, the surviving
The law allows you to take a standard deduction in lieu of itemizing
spouse information should be entered first under “Your Social
your deductions. If you elect to take the Delaware STANDARD
Security No. and Your Last Name”. The deceased person’s data
DEDUCTION, be sure to check the box on Line 2a and enter the
should be entered under “Spouse’s
Social Security No. and
appropriate amount as listed below:
Spouse’s Last Name”. Also, write DECD after their first name. For
an example, please see Page 12 of the Instruction Booklet.
Delaware
Standard
Enter on
Filing Status
Deduction
Line 2
Filing Status
1
$3,250
Column B
Please indicate your filing status by marking the appropriate box.
2
$6,500
Column B
3
$3,250
Column B
FILING STATUS 1 – SINGLE TAXPAYER
4
$3,250
Column A & B
If you were single on December 31, 2017, consider yourself Single for
5
$3,250
Column B
the whole year and use Filing Status 1.
NOTE: If you claimed a standard deduction on your federal
return, you may still elect to itemize your deductions on the
FILING STATUS 2, 3, AND 4 – MARRIED TAXPAYERS
Delaware return. In this case, complete and attached Federal
You may file Joint, Separate, or Combined Separate Delaware returns.
Schedule A, showing the itemized deductions you would have
If you use Filing Status 4, you are in fact filing two separate returns
claimed on the federal return.
which have been combined on the same form for convenience.
2b
Itemized Deductions
NOTE: Generally, separate returns (filing status 3 or 4) will be
advantageous if both spouses have a Delaware adjusted gross
If you elect to itemize deductions:
income in excess of $9,400.
a.
Check the box on Line 2b.
b.
Complete Section C, Lines 43 through 48 on the back of your
If you elect to use Filing Status 3 or 4, both you and your spouse
Delaware return. (See page 10-11 of these instructions.)
must compute your taxable income the same way. This means if
c.
Enter the amount from Line 48 on Line 2.
one itemizes deductions, the other must itemize. If one takes the
d.
Attach a copy of Federal Form 1040 Schedule A.
standard deduction, the other must take the standard deduction
e.
If you claim a deduction on Federal Schedule A, Line 21 for
in computing taxable income.
Unreimbursed Employee Expenses, you must attach a copy of
For Filing Status 3 or 4, you each report only your own income,
Federal Form 2106 or 2106 EZ.
personal credits, deductions, and one half of the income derived
from securities, bank accounts, real estate, etc., which are titled or
3
registered in joint names.
Additional Standard Deduction
FILING STATUS 5 – HEAD OF HOUSEHOLD
The additional standard deduction is allowable only for those persons
65 and over OR blind, electing to use the Delaware standard deduction
If you filed as Head of Household on your federal return or qualify as
(Line 2a).
certain married persons living apart, you may file as Head of Household
on your Delaware return.
NOTE: If you elect to itemize your deductions, you do not qualify
for the additional standard deduction even though you may be
PART-YEAR RESIDENTS
65 years of age or older and/or blind. If you itemize deductions,
If you were a part-year resident of Delaware in 2017 electing to file
do not check the “65 or over” box.
as a full-year resident, indicate the dates of your Delaware residency.
DE 2210 Indicator
Check the “Form DE2210 Attached” box and attach a copy of DE2210 to
your return if you have calculated the underpayment of estimated taxes
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