How to File Delaware State Tax Return for Tax Year 2012

Filing a Delaware tax return for 2012 may seem overwhelming, especially if you are new to the process or unfamiliar with state rules. This guide is designed to help taxpayers understand when they must file, what forms to use, and how the process connects to the federal income tax return. By following clear steps, you can avoid mistakes and make sure your income is reported correctly.

Most calendar year filers had a due date of April 30, 2013, to submit their Delaware income tax return. The state uses information from your federal tax return as the starting point, so having those schedules and documents ready is essential. Filing on time also helps you avoid penalties and ensures that any refund you qualify for is processed immediately.

Whether you owe money or expect to receive a refund, this article will explain how to complete the forms, request an extension if needed, and track your refund status. It is written for individuals, not corporations or businesses, and focuses on simplifying the tax filing process for Delaware and part-year residents.

Who Must File a Delaware 2012 Tax Return

Not every resident was required to file a Delaware tax return in 2012. Filing requirements depended on your income, age, filing status, and whether you were claimed as a dependent. Delaware uses your adjusted gross income from your federal income tax return to determine your filing eligibility.

Delaware 2012 Income Filing Requirements

The following are the minimum income thresholds that required individuals to file a Delaware state tax return in 2012, based on age group and filing status:

Under Age 60:

Single or Head of Household: $9,400
Married Filing Jointly: $15,450
Married Filing Separately: $9,400
Dependent: $5,250

Age 60–64:

Single or Head of Household: $12,200
Married Filing Jointly: $17,950
Married Filing Separately: $12,200
Dependent: $5,250

Age 65 or Older OR Blind:

Single or Head of Household: $14,700
Married Filing Jointly: $20,450
Married Filing Separately: $14,700
Dependent: $7,750

Age 65 or Older AND Blind:

Single or Head of Household: $17,200
Married Filing Jointly: $22,950
Married Filing Separately: $17,200
Dependent: $10,250

Part-Year and Non-Residents

Part-year residents must file a claim if they earned income while living in Delaware or if they earned money from Delaware sources while living elsewhere.
Non-residents must file a claim if they earned income from Delaware sources in 2012.

Key Reminders for Taxpayers

Filing requirements are based on individual income, not combined household totals.
Your employer may have withheld Delaware income tax even if your income was below the threshold. Filing a return ensures you can claim a refund if too much tax was withheld.
Calendar-year filers generally had to submit their returns by April 30, 2013. If the due date fell on a Saturday, Sunday, or legal holiday, the deadline was moved to the next business day.

Key Changes for Tax Year 2012

Delaware kept most income thresholds and tax rates unchanged for individual taxpayers compared to 2011. The filing due date for calendar-year filers remained April 30, 2013. If the date fell on a Saturday, Sunday, or legal holiday, the deadline was extended to the next business day.

Another important detail is that Delaware offered paper and electronic tax filing options. Taxpayers could mail completed forms or submit them electronically through the Delaware Division of Revenue. These consistent rules helped taxpayers prepare their income tax returns with fewer surprises than the previous year.

Delaware Tax Forms You’ll Need

Taxpayers must use the correct forms when preparing a Delaware income tax return. Your choice depends on whether you were a full-year, part-year, or non-resident with Delaware income.

Form 200-01 was the required document for full-year residents who needed to file a Delaware income tax return. It was available as a booklet for handwritten completion and a fillable PDF for electronic entry.
Form 200-02 was used by non-residents or part-year residents who earned income in Delaware. Part-year residents could sometimes choose this form if it resulted in a lower tax liability.
Instruction booklets were provided to guide taxpayers line by line through the completion of each form and to explain how to calculate income, deductions, and credits.
Tax tables were required if your income was under $60,000, since they allowed you to determine the exact tax owed based on your income.

Additional forms applied in specific cases:

Schedule W was necessary to apportion income between Delaware and other states.
Form 1027 was the application to request an extension if you could not file your Delaware tax return by the original deadline.
Form 200V was the payment voucher used when mailing a payment with your return.
Form DE2210 was required if you had underpaid estimated taxes during the year.

Delaware provided both booklet and fillable PDF versions of its forms. For most taxpayers, the fillable versions were the fastest way to calculate and submit the return accurately.

Step-by-Step Instructions for Filing

Completing a Delaware tax return is easier if you follow a clear order. Start with your federal tax return and work through each stage carefully.

Step 1: Complete Your Federal Return First

Delaware begins its calculations with your federal adjusted gross income. A completed federal income tax return ensures that the numbers you report on your state return match your IRS records.

Step 2: Gather Required Documents

Taxpayers should collect all essential paperwork before starting the Delaware return.

W-2 forms must be included from every employer to show wages earned and tax withholding.
One thousand ninety-nine forms are necessary if you received income from retirement accounts, interest, dividends, or other non-wage sources.
A complete copy of your federal income tax return and all schedules should be available, since Delaware requires details from those pages.
Records of Delaware tax withholding are needed to ensure you receive credit for already paid taxes.
Other state income tax returns may be required if you qualify to claim a credit for taxes paid to another state.

Step 3: Enter Personal Information and Filing Status

On the return, you must provide your name, address, and social security number. Married couples filing jointly must include both numbers. Delaware requires you to choose a filing status, such as single, married filing jointly, married filing separately, or head of household.

Step 4: Calculate Delaware Adjusted Gross Income

Start with the adjusted gross income from your federal tax return. Make the necessary adjustments by adding back deductions Delaware does not allow and subtracting income that Delaware does not tax, such as social security benefits.

Step 5: Choose Deductions

Delaware allows taxpayers to choose between the standard deduction and itemized deductions.

The standard deduction was $3,250 for individuals and $6,500 for married couples filing jointly.
If your eligible expenses exceeded the standard deduction, you must itemize and attach Federal Schedule A to your return.
For taxpayers who were 65 or older or blind, an additional deduction of $2,500 per condition was allowed.

Step 6: Apply Credits and Calculate Tax

Credits reduce the amount of tax you owe. In 2012, several common credits were available.

The Other State Tax Credit allowed taxpayers to reduce their liability if they had paid income tax to another state.
The Volunteer Firefighter Credit provided $400 to those who qualified based on volunteer service.
The Child Care Credit equaled 50 percent of the federal credit and was available to families with qualifying expenses.
The Earned Income Tax Credit equaled 20 percent of the federal credit and helped lower-income taxpayers reduce their overall tax burden.

Step 7: Review for Common Mistakes

Before submitting your return, review it carefully to avoid errors that can cause delays.

Missing signatures will cause your return to be considered incomplete. Joint filers must have both spouses sign.
Missing social security numbers can prevent proper return processing and any refund due.
Using the wrong forms may result in your return being rejected or delayed.
Forgetting to attach W-2 forms or federal schedules can create processing issues and may require follow-up from the Delaware Division of Revenue.
Math errors in calculating income, deductions, or tax liability are common and can delay refunds or create additional tax owed.

How to File Your Return

Delaware taxpayers had to file their 2012 income tax return by April 30, 2013. This deadline applies to calendar-year filers. If the due date fell on a Saturday, Sunday, or legal holiday, the return was considered timely if filed on the next business day.

Electronic Filing Options

Most taxpayers could electronically file their returns by going directly to the Delaware Online Filing Portal, the official state website.

Taxpayers who filed electronically often received their refund faster, especially if they requested direct deposit.
The online system allowed taxpayers to submit forms and payments simultaneously, reducing the chance of missing deadlines.
Electronic filing was the fastest way to complete the process and minimize delays.

Paper Filing Options

Paper returns could still be submitted by mail.

If you owed taxes, your payment and completed return had to be mailed to the Division of Revenue at the balance-due address provided in the instructions.
If you were due a refund, your return was sent to a different address so the state could process it efficiently.
If your balance was zero, your return was mailed to another address for proper handling.

Extension Requests

Taxpayers who could not complete their Delaware tax return by the deadline were allowed to request extra time.

Form 1027 was the official request for an extension, and it granted more time to file until October 15, 2013.
An extension only applied to the paperwork. It did not extend the time to pay.
To avoid penalties and interest, taxpayers must estimate and pay any amount owed by April 30, 2013.

Payment Methods and Options

When filing your Delaware income tax return, you had several ways to pay if you owed money. Choosing the right option helped avoid penalties and made the process more convenient.

Taxpayers who preferred to mail their payment could pay by check or money order. The check had to be made payable to “State of Delaware.” On the memo line, you must include your Social Security number and tax year.
Direct debit was an electronic payment option available through the Division of Revenue. This method allowed you to schedule payment from a U.S. bank account until the due date, ensuring that taxes were paid on time.
Credit card payments up to $2,500 were accepted. Although processing fees were applied, this option was available for tax filing and estimated tax payments.
Installment payment plans could be arranged if you cannot pay the full balance. Taxpayers must file their return on time, pay as much as possible by the due date, and then contact the Division of Revenue to arrange payment.

Each method required attention to dates and deadlines to avoid penalties. Regardless of the option chosen, payments had to be submitted by the filing due date unless an arrangement was made in advance.

Refunds and Balance Due

After filing a Delaware income tax return, you may receive a refund or owe additional money. Knowing how to check your refund status or resolve a balance due helps avoid unnecessary delays.

Refund Status

Taxpayers can check the refund status on the Delaware Division of Revenue website and select the option to check the status of their refund.
To use the system, you must provide your Social Security number and expected refund amount.
Direct deposit was the fastest way to receive a refund, while paper checks took longer and could be delayed by mail.
Refund processing times varied; incomplete returns or missing documents often caused waiting periods.

Balance Due Inquiries

Taxpayers who owed money were expected to pay by the filing due date to avoid penalties and interest.
If you have questions about the amount owed, you can contact the Division of Revenue directly and provide your tax year and return details.
Payment arrangements were available if you could not pay the full balance, but you had to request them promptly.

Final Filing Checklist

Review the following list before submitting your 2012 Delaware tax return to confirm everything is complete. Filing an accurate and complete return is the best way to prevent delays and mistakes.

Required Documentation

Verify that your return is signed and dated. Both spouses must sign if filing jointly.
Attach all W-2 and 1099-R forms to support reported income and tax withholding.
Include a copy of your federal income tax return and the required federal schedules.
Attach other state tax returns if you claim a credit for taxes paid to another state.
Submit additional forms, such as Form 2106, if you claim unreimbursed employee expenses.

Return Completion

Check that all lines are completed or marked with a zero if not applicable.
Confirm that math calculations are accurate for income, deductions, credits, and payments.
Ensure the correct filing status has been selected.
Include a daytime phone number if the Division of Revenue needs to contact you.
Verify that the correct mailing address is used based on whether you owe, expect a refund, or have no balance due.

Payment and Banking

Confirm that payment is included if you owe money and that the check is payable to the State of Delaware.
Ensure your social security number is on the check or money order.
Double-check your bank account information to see if you selected direct deposit for a refund.

Record Keeping

Keep copies of all forms, schedules, and supporting documents for your records.
Save proof of mailing if you sent your return by certified mail.
Retain records of payments, including checks or electronic payment confirmations.

Frequently Asked Questions

When was the due date for filing a 2012 Delaware tax return?

The due date for calendar-year filers was April 30, 2013. Delaware allowed taxpayers to file on the next business day if the date fell on a Saturday, Sunday, or legal holiday. An extension could be requested until October, but it applied only to paperwork, not payments. Filing and paying on time helped avoid penalties and interest on taxes owed.

Do I need to file a Delaware tax return if I submitted a federal income tax return?

Yes, filing a federal tax return with the IRS does not replace your obligation to submit a Delaware tax return. The state uses your federal adjusted gross income as the starting point for calculating income tax. Taxpayers must complete state forms even if they already reported income at the federal level. Filing ensures tax withholding is credited and refunds or credits can be properly claimed.

What is the fastest way to receive a Delaware refund?

Direct deposit is the fastest way to receive a refund from a Delaware income tax return. Taxpayers who request this option during the tax filing process usually receive money quickly than those waiting for a paper check by mail. Refund status can be checked by phone or online. Mistakes, missing schedules, or incomplete details may cause processing to be delayed, leaving taxpayers waiting longer for payment.

Can I request extra time if I cannot complete my return by the April deadline?

You may request an extension if you cannot complete your Delaware income tax return by April 30. Form 1027 provided calendar year filers with extra time until October 15. However, the extension applied only to paperwork. Taxpayers had to estimate and pay any taxes owed by the original due date to avoid penalties. Payments submitted late could result in interest being added to the balance.

What should I do if I owe taxes but cannot pay the full amount?

Taxpayers who owe money should still file their income tax return on time to avoid late-filing penalties. If you cannot pay in full, contact the Delaware Division of Revenue to request a payment plan. Installment payments allow you to spread contributions over several months. Making an estimate and paying as much as possible by the due date helps reduce penalties and interest charges.

Do corporations and businesses follow the same tax filing process as individuals?

No, corporations and businesses follow different rules from individual taxpayers. While this guide explains the Delaware tax return for personal income, corporations may file under a fiscal year rather than a calendar year. They often use separate forms, schedules, and processes to report contributions and calculate taxes. Businesses should contact the Division of Revenue or visit the IRS website for updated details on filing requirements and deadlines.

What if I made a mistake or left information missing on my Delaware tax return?

If you discover a mistake or missing details on your Delaware tax return, you must file an amended income tax return using the appropriate form. Include corrected schedules and complete pages as needed. Common errors include incorrect social security numbers, math calculation mistakes, or missing employer forms. Submitting corrections quickly allows the Division of Revenue to update your status, process refunds, and reduce waiting times for taxpayers.