How to File Delaware State Tax Return for Tax Year 2010

Many residents, part-year residents, and non-residents with Delaware-sourced income were required to file a Delaware tax return for the 2010 tax year. The process followed instructions from the Delaware Division of Revenue and included specific rules on income, filing statuses, and eligibility. Understanding these requirements helps taxpayers avoid mistakes, stay compliant, and file their income tax correctly.

The 2010 tax year brought several important updates, including a higher tax rate on certain income, eliminating the lottery winnings exclusion, and introducing new credits designed to benefit families and businesses. Delaware provided resources such as free access to forms online and clear guidance to help individuals prepare their paperwork. By reviewing these changes, taxpayers could better plan how much money they might owe or expect as a refund.

This guide explains the complete process, from gathering documents to choosing the right forms, making a payment, and tracking refund status. It also highlights deadlines, common errors, and how to file an amended return if corrections are needed later. Whether you submit electronically or by mail, the goal is to simplify the filing process and give you the right instructions to file confidently.

Who Must File a Delaware State Tax Return for 2010

The Delaware Division of Revenue required individuals to file a tax return for 2010 if their Delaware adjusted gross income was above specific thresholds. These thresholds varied based on age, filing statuses, and whether the taxpayer or spouse was blind.

Income Thresholds by Age and Filing Status

Single (Status 1 & 5):

Under 60: $9,400
Age 60 to 64: $12,200
Age 65 and over OR blind: $14,700
Age 65 and over AND blind: $17,200

Married Filing Jointly (Status 2):

Under 60: $15,450
Age 60 to 64: $17,950
Age 65 and over OR blind: $20,450
Age 65 and over AND blind: $22,950

Married Filing Separately (Status 3 & 4):

Under 60: $9,400
Age 60 to 64: $12,200
Age 65 and over OR blind: $14,700
Age 65 and over AND blind: $17,200

Additional Filing Requirements

Full-year residents must file if their income exceeds their age and filing status threshold.
Part-year residents must file a claim if they earned income at any time while residents of Delaware or if they earned income from a Delaware source while living elsewhere.
Non-residents must file if they received income from Delaware sources, such as wages from an employer in the state or gains from property sales.

These rules ensured that all taxpayers with a filing obligation reported their income tax correctly, whether they lived in Delaware all year or only part of the year. Families and individuals with income from multiple states often had to submit additional documentation to avoid paying taxes twice.

Key Tax Law Changes for 2010

The Delaware Division of Revenue introduced several important changes for the 2010 tax year. These updates directly affected how taxpayers calculated their income tax and what they could expect when filing.

The tax rate for income above $60,000 increased from 5.95 percent to 6.95 percent, meaning high-income taxpayers paid a larger percentage of their income in state taxes.
The long-standing exclusion for Delaware lottery winnings was eliminated, which required all lottery winnings to be reported as taxable income.
Two new tax credits became available: the Business Finder’s Fee Tax Credit, which rewarded companies for helping new businesses establish operations in the state, and the New Economy Jobs Program Credit, which supported job growth in targeted industries.
Beginning January 1, 2011, non-residents selling real estate in Delaware were required to declare and pay estimated taxes on their gains before a deed could be recorded, ensuring the state collected revenue at the time of sale.

These changes highlighted the importance of reviewing updated instructions each year before filing. Even small adjustments in tax rates or credits could change the amount of money owed or the refund expected.

Delaware Tax Forms for 2010

Choosing the correct form was critical to filing a Delaware tax return. Using the wrong form could lead to processing delays, rejected returns, or the need for an amended return later. Delaware made its forms available online, by phone request, and through official state offices.

Main Delaware Forms for 2010

Form 200-01 was the standard income tax return used by full-year residents of Delaware.
Form 200-02 was designed for non-residents who earned income from Delaware sources, such as wages from a Delaware employer.
Form 200-03 EZ offered a simplified version for full-year residents who qualified based on income and filing complexity.

Filing Guidance

Full-year residents were required to file Form 200-01 or, if eligible, Form 200-03 EZ.
Part-year residents could file as either residents or non-residents, and the Division of Revenue recommended preparing both forms to determine which filing status resulted in less tax owed.
Non-residents with income from Delaware sources must file Form 200-02 to ensure proper tax reporting.

Where to Get Forms

Taxpayers could visit revenue.delaware.gov to download forms directly and access e-filing links provided by the Division of Revenue.
Individuals could call the Division of Revenue at (302) 577-8209 to request paper copies of forms by mail.
Each form included instructions on its first page, and taxpayers were advised to review these directions carefully before completing their return.

Step-by-Step Guide to Filing Your Delaware Tax Return

The filing process could seem complicated, but breaking it into clear steps made it manageable for most taxpayers. Following this order reduced errors and ensured the return was complete before submission.

Step 1: Gather Required Documents

Since many state calculations relied on federal figures, every taxpayer needed to begin with a completed federal income tax return, such as Form 1040, 1040A, or 1040EZ.
W-2 forms from each employer must be included to verify wages and state income tax withheld during the year.
One thousand ninety-nine forms, including 1099-R for pensions, 1099-INT for interest, and 1099-G for unemployment, were necessary to report other types of income.
Copies of other state tax returns were required if the taxpayer intended to claim credit for taxes paid to another state.
If all federal schedules, such as Schedule C for business income or Schedule D for capital gains, were part of the federal filing, they had to be attached.

Step 2: Complete Personal Information

Taxpayers were required to provide full legal names, Social Security numbers, and current mailing addresses. Married couples filing separately needed the same filing status as on their federal return. If a spouse had passed away during the year, the filer needed to add “DECD” after the name and include the date of death.

Step 3: Report Income

All income sources, including wages, self-employment income, dividends, pensions, and unemployment compensation, had to be reported as they appeared on federal forms. Failing to report income could result in additional taxes, penalties, or review by the IRS.

Step 4: Calculate Deductions

Taxpayers could select either the standard deduction or itemized deductions, depending on which provided the greatest benefit.
For 2010, the standard deduction was $3,250 for single filers and $6,500 for married couples filing jointly.
Individuals aged 65 or older or blind could claim an additional $2,500 deduction for each qualifying condition, up to $5,000 per person.

Step 5: Claim Available Credits

Each exemption listed on the federal return qualified for a personal credit of $110 on the Delaware return.
An additional $110 credit was available to taxpayers who were 60 or older by the end of 2010.
Families could claim a child care credit equal to 50 percent of the federal child care credit to offset dependent care expenses.
Active volunteer firefighters are qualified for a $400 credit.
Taxpayers who paid income tax to another state could claim a credit to avoid double taxation.
The Delaware earned income credit, which equaled 20 percent of the federal credit, could benefit low—and moderate-income taxpayers.

Step 6: Avoid Common Mistakes

Every return needed to be signed and dated by the taxpayer and, if applicable, their spouse. Missing signatures could cause delays.
Required attachments, such as W-2 forms, 1099-R forms, and federal schedules, had to be included to support the reported income and deductions.
City wage taxes should not have been included as Delaware withholding since they were separate from the state income tax.
Taxpayers were advised to double-check that they used the correct addresses and page numbers before submitting their returns.

By carefully following these steps, taxpayers can confidently complete their Delaware tax return and avoid unnecessary errors that might delay a refund or require an amended return.

How to File Your Delaware Tax Return

Taxpayers could file their Delaware tax return either electronically or on paper. The Division of Revenue strongly recommended electronic filing because it is faster, more secure, and more accurate.

Electronic filing allowed most taxpayers to submit their return directly through the official state website at the Delaware Online Filing Portal. Returns filed this way were typically processed in as little as five days, and refunds could be deposited directly into a bank account.
Filing electronically also provided an email confirmation, giving taxpayers peace of mind that the state received their return.
Paper filing was still available, but it required mailing the completed tax return to the correct address based on whether the filer was due a refund, owed money, or had a zero balance. Using the wrong address could delay processing.
The filing deadline for the 2010 tax year was May 2, 2011. Taxpayers who needed more time could submit Form 1027 to request an automatic extension, but they were still required to pay any balance due by the original deadline.
An approved extension allowed taxpayers to file their return until October 17, 2011, but interest and penalties would apply to any unpaid taxes after May 2.

How to Make a Payment

Delaware taxpayers had several options to pay any taxes owed for the 2010 filing year. Choosing the right payment method depended on convenience, timing, and the filer’s financial situation.

The Division of Revenue accepted online payments through revenue.delaware.gov, allowing taxpayers to pay directly from a checking or savings account. This option had no dollar limit but required the account to be from a U.S. bank.
Credit card payments were also accepted online, with Visa, MasterCard, and Discover available. However, card payments were limited to $2,500 per transaction, which was useful for smaller balances.
Taxpayers who preferred traditional methods could pay by check or money order payable to “Delaware Division of Revenue.” For proper processing, payments needed to include the filer’s Social Security number, daytime phone number, and the notation “2010 Form 200-01.”
If a payment was made separately from the tax return, Form 200-V, the payment voucher, was required to ensure the amount was credited to the correct account.
An extension of time to file was not an extension to pay. Any unpaid balances began accruing interest at 0.5 percent per month starting from the original May 2, 2011, filing deadline. Late payments could also result in penalties in addition to interest.

Tracking Your Refund or Balance Due

After submitting a Delaware tax return, taxpayers could check the status of their refund or confirm the balance due using official state resources. Having the right information on hand made the process faster and easier.

Taxpayers can check their refund status online at revenue.delaware.gov by selecting the “Check the Status of Your Refund” option. The system required the filer’s Social Security number and expected refund amount.
Refund status was also available by phone by calling the toll-free line at (866) 276-2353. This service provided automated updates to help taxpayers track when their money would be issued.
Returns filed electronically were typically processed within five business days if no additional documentation was required, while paper returns could take four to six weeks. Direct deposit was available for those who filed electronically, speeding up access to refund money.
Taxpayers who itemized deductions on their federal return and later received a Delaware refund were mailed a 1099-G. This notice reported the refund as taxable income if claimed on a federal schedule.
Taxpayers could contact the Division of Revenue directly for questions about balance due. In New Castle County, the number was (302) 577-8208, while taxpayers in Kent and Sussex Counties could call 1-800-292-7826. Calls were answered Monday through Friday during normal business hours.

Using these tools, taxpayers can keep track of their refund, confirm their balance due, and resolve issues quickly by contacting the appropriate office.

Final Filing Checklist

Before submitting a Delaware tax return for the 2010 tax year, taxpayers were encouraged to review a final checklist. These steps helped reduce errors, avoid delays, and ensure the return was processed correctly.

Please ensure that the return is signed and dated by the taxpayer and, if applicable, by the spouse. Unsigned returns cannot be processed.
Attach all W-2 forms from each employer to verify wages and withholding. Missing W-2s often caused delays in refund processing.
Include all 1099-R forms for pensions, retirement distributions, or other income. Omitting these forms could lead to mismatches with IRS records.
Attach a copy of the federal return, including pages 1 and 2, if required by the instructions for your filing status. This step was critical for taxpayers claiming credits based on federal income.
Submit all federal schedules filed with the federal return, such as those for business income or capital gains, to support income and deduction amounts.
If claiming credit for taxes paid to another state, attach copies of the other state’s tax return to verify eligibility.
Include Form 2441 if claiming the child care credit and Delaware Schedule II if claiming the earned income credit. These forms ensured that families received the correct credits.
Use Form 700 if claiming any special credits, since this form documents eligibility.
Please provide a daytime phone number on the return so the Division of Revenue can contact you if questions arise during processing.
Double-check that the correct mailing address depends on whether a refund is due, a balance is owed, or the return reflects a zero balance.
Provide bank account information if requesting direct deposit for a refund. Direct deposit was faster and more secure than receiving a paper check.
Keep copies of the return, attachments, and all supporting documents for personal records. These may be needed if you file an amended return or resolve a dispute later.
If a balance is due, include payment with the return or submit it separately using Form 200-V. Payments had to be received by the filing deadline to avoid penalties and interest.
File Form 1027 if an extension was requested, and confirm that any required estimated tax payments were made by the May 2, 2011, deadline.

Reviewing each item on this checklist helped taxpayers file confidently, reduce the risk of penalties, and receive refunds without unnecessary delays.

Frequently Asked Questions

What was the filing deadline for the 2010 Delaware tax return?

The 2010 Delaware tax return filing deadline was May 2, 2011. Taxpayers who could not file on time were allowed to submit Form 1027 for an extension until October 17, 2011. It is important to note that while the extension delayed the paperwork, any money owed in taxes still had to be paid by May to avoid penalties and monthly interest charges.

How can I check the refund status for my Delaware tax return?

Refund status could be checked online by visiting revenue.delaware.gov and using the official link. Taxpayers needed their Social Security number and the refund amount on their return. The process was quicker for those who filed electronically, with refunds often deposited into a bank account within days. Paper filings generally took several weeks. Taxpayers could also contact the Division of Revenue directly for assistance.

What was the change to the Delaware income tax rate in 2010?

In 2010, Delaware raised its income tax rate on higher income levels. Income above $60,000 was taxed at 6.95 percent, compared to 5.95 percent the year before. This increase meant some taxpayers owed more money when they filed their return. Families and individuals were encouraged to review instructions carefully, since even a small percentage change in the tax rate could significantly affect the final refund or balance due.

What filing statuses were available for the 2010 Delaware tax return?

Taxpayers filing a Delaware tax return in 2010 could use several filing statuses, including single, married filing jointly, married filing separately, and head of household. Filing status determines income thresholds, deductions, and credits available to each filer. Employers often used the chosen status to calculate the correct amount of taxes to withhold. It was important to review the instructions on the first page of the form before submission.

How do I file an amended return for the 2010 Delaware tax year?

If mistakes were found after filing, taxpayers could submit an amended return using Form 200-01X. An amended return was also required if the IRS made changes that affected Delaware income or taxes owed. Taxpayers had 90 days to file after federal adjustments were issued. The form included step-by-step instructions, and additional resources were available online to guide taxpayers through correcting their original submission.

What options did taxpayers have to pay money owed on a 2010 tax return?

If money was owed on a 2010 Delaware tax return, taxpayers could pay up to $2,500 online through direct debit from a U.S. bank account or credit card. Payments could also be mailed by check or money order, along with the payment voucher, Form 200-V, to the proper address listed in the instructions. Balances not paid by the filing deadline began to accrue interest and penalties.

Where could families and taxpayers find free resources for the 2010 Delaware tax return?

Families and individual taxpayers could access free resources on the Division of Revenue website. They could visit revenue.delaware.gov to download forms, read instructions, and follow helpful links that explained the filing process step by step. Each page of the forms contained details to guide taxpayers through the requirements. For additional help, taxpayers could contact the Division directly by phone to receive answers and support without added cost.