Whether you’re a full-year Delaware resident, part-year resident, non-resident with Delaware-source income, or a small business owner, preparing your federal return and gathering W-2s, 1099s, and estimated payment records is the first step in calculating your taxable income and tax liability. Early organization of your tax payments and documentation helps you determine whether you’ll owe a balance or qualify for a refund, and it ensures you meet the April 30, 2025, filing date without incurring a late filing penalty or underpayment interest.
Delaware’s free e-filing system streamlines the process: you can register for an account, access the Tax Portal, complete your forms (PIT-RES or PIT-NON), and submit your declaration online. Electronic filing reduces errors that could lead to a rejected return or penalties, gives you immediate confirmation of filing status, and accelerates refund processing compared to mail submissions. The portal lets you track your account, check your refund status page by page, and view any imposed interest or penalties on late or insufficient payments.
In this guide, we’ll walk through every step—from completing supporting schedules and calculating your fraction of Delaware income as a part-year or non-resident filer to signing your return and choosing the correct mailing address if you opt to mail. You’ll learn how to prepare and file each form, note key updates for 2024, and support your submission with all necessary attachments so you avoid common pitfalls that cause failures or delays.
Delaware’s progressive structure means your tax liability grows as your taxable income increases. Calculating your estimated payment and quarterly PIT EST obligations helps you avoid underpayment interest imposed on your account and a late filing penalty when you file by April 30.
Delaware’s standard deduction aligns with your federal return status and reduces the portion of income subject to state tax, lowering your overall tax liability. Taking full advantage of these deductions and credits can decrease the balance due, increase your refund, and minimize any penalties or interest.
Full-year Delaware residents whose federal adjusted gross income (AGI) exceeds the state’s filing thresholds must file a PIT-RES return. These AGI thresholds vary by filing status and age, so comparing your taxable income against the Delaware Division of Revenue site chart is important. If your AGI is subject to tax under these limits, you must file to avoid a late filing penalty and any interest imposed for underpayment on your account.
If you moved into or out of Delaware during 2024, you’re a part-year resident. You must file a Delaware return if you earned income while a resident or had any Delaware-source income after moving. Calculating the fraction of your income subject to Delaware tax helps you determine your PIT EST payments and your final balance due when you file.
Non-residents must file a PIT-NON return whenever they receive Delaware-source income—such as wages, rental income, or business proceeds. Even if your primary residence is in another state, any income earned in Delaware makes you subject to Delaware taxes. Filing ensures you correctly calculate and pay your tax liability, supporting payments with Form PIT-NON to avoid a rejected return or additional penalties.
All calendar-year filers must submit their Delaware return and pay any balance due by April 30, 2025. This date gives you an extra two weeks beyond the federal return deadline, so plan your estimated payments and calculate your tax liability early to avoid underpayment interest imposed on your account. If you operate a business on a fiscal year basis, your return is due on the last day of the fourth month following your tax year’s close—so be sure to check your specific date and schedule PIT EST payments accordingly.
For 2024, Delaware adjusted its filing thresholds and pension exclusions for inflation. The AGI limits that trigger a filing requirement increased slightly, and taxpayers aged 60 and over can exclude up to $12,500 of retirement income. These updates reduce your taxable income and may lower your final balance or increase your refund. Note that even with these inflation adjustments, any return filed after the deadline is subject to a late filing penalty of 5% per month (up to 25%) plus interest at 0.5% per month on the unpaid balance.
All Delaware tax forms, instructions, and tables are available on the Delaware Division of Revenue website. You can access and download PDF versions of each form, register for e-filing, and view site pages detailing mailing addresses, payment options, and status checks. Visit the Forms & Instructions page to file online or print and mail your documents to the correct address without failure or delay.
Collecting the right paperwork early makes completing your Delaware return efficient and accurate. This helps you calculate your taxable income, avoid a late filing penalty, and ensure any refund is processed without delay.
Using the correct address ensures your submission is processed without delay or misrouting.
Pay via the Tax Portal using ACH bank transfer (no fees), credit card, or debit card. By e-filing and submitting electronic payment registrations, you immediately register April 30 to your account, which reduces underpayment interest and ensures the posting of funds before that date.
If you file a paper return, include a personal check or money order payable to “Delaware Division of Revenue” with your PIT-RES or PIT-NON declaration. Write your Social Security number on the memo line and mail it to the Balance Due address to avoid rejection or mail failures.
Delaware imposes a late filing penalty of 5% per month (up to 25%) on any unpaid balance, plus a payment penalty of 1% per month. Interest accrues at 0.5% per month on unpaid taxes. Calculating and paying your PIT EST on time helps avoid these added charges.
Log in to the Tax Portal and access the “Check Refund Status” page. Enter your Social Security number and filing date to view your refund’s processing status and expected date of issuance.
If your calculation shows a balance due, pay online, mail a check, or set up a payment plan by calling (302) 577-8785. Staying on top of your tax liability and payment schedule prevents underpayment penalties and interest from being imposed on your account.
Confirm names, Social Security numbers, and addresses match your federal return to avoid a rejected return or mail failure. Verify you’ve calculated taxable income correctly and completed all required forms.
Ensure W-2s, 1099s, Federal Form 1040 pages 1–2, and any PIT-RSA or PIT-RSS schedules are included to support deductions, credits, and your declaration.
If mailing, select the correct address for refunds, balance due, or zero balance, affix postage, and consider certified mail to document your submission date and avoid penalties.
If you e-file, save the on-screen confirmation page or email receipt as proof of filing status and payment to access your refund faster and keep your account in good standing.
If you fail to file or pay by April 30, 2025, Delaware imposes a late filing penalty of 5 percent per month (up to 25 percent) on any unpaid balance, plus interest at 0.5 percent per month. Your account will show a growing tax liability and underpayment interest. You should still prepare and submit your return via e-filing or mail, sign and date your declaration, and pay as soon as possible to limit additional penalties.
Delaware’s Tax Portal offers free e-filing for all taxpayers, regardless of income or business status. Register for an account to access federal return data, complete your PIT-RES or PIT-NON forms, and submit supporting schedules online. E-filing instantly calculates your taxable income, estimated payment (PIT EST) amounts, and final balance or refund, provides immediate confirmation, and helps avoid mail failures and late filing penalties.
Many taxpayers miss key credits that directly reduce tax liability and boost refunds. Commonly overlooked items include the Pension Exclusion (up to $12,500 for those 60+), the Earned Income Credit for low- and moderate-income earners, and the Volunteer Firefighter Tax Credit of up to $1,000. Claim these on Schedule I or II of Form PIT-RSS, ensure you have proper support documentation, and lower your balance due when you file.
To request extra time to file, submit Form PIT-EXT by April 30, 2025. Filing this extension extends only the deadline to complete and submit your return—it does not extend the payment date. You must calculate and pay any estimated payment or balance due by the original deadline to avoid underpayment interest, late payment penalties, and penalties imposed for failure to pay on time.
Yes, if you and your spouse lived together in Delaware at any point during 2024, you may file a joint PIT-RES return. Part-year residents can elect to file as full-year residents or non-residents, but you must calculate the fraction of income subject to Delaware tax accurately. Correctly apportioning your taxable income and submitting the correct forms helps you calculate tax liability and avoid a rejected return.
Non-residents earning Delaware-source income—such as wages, business proceeds, or rental payments—must file Form PIT-NON. You calculate the portion of income subject to Delaware tax, apply credits, and either pay the balance due or claim a refund. Your home state may allow a credit for taxes paid to Delaware to prevent double taxation. Always calculate your tax payments accurately to keep your account in good standing.
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