How to File Delaware State Tax Return for Tax Year 2013: Step-by-Step Guide

Filing a Delaware tax return for 2013 may seem complicated initially, but the process is straightforward with the right guidance. Every year, taxpayers must file taxes to report their income, claim any tax credits they qualify for, and ensure accurate payments and tax withholding. This guide will walk you through the process so you can file confidently.

Whether you are a full-year, part-year, or non-resident with Delaware income, you may need to file a state income tax return. The state’s requirements vary depending on income, filing status, and other factors such as whether you are self-employed. Understanding these rules will help you determine if you are eligible or required to file, and what forms you must use.

By the end of this guide, you will know how to gather the right documents, complete the necessary form, pay or claim a refund, and track your refund status. You will also learn important dates, such as the due date for calendar year filers, and what happens if the deadline falls on a legal holiday or weekend. We aim to make the process clear and accessible for anyone filing a 2013 Delaware income tax return.

Understanding the Delaware State Tax Return for 2013

Who must file?

Not every Delaware resident or worker is required to file a state income tax return for 2013. The filing requirements depend on residency status, income levels, and age.

Full-year residents must file if their Delaware adjusted gross income exceeds the filing status and age threshold.
Part-year residents must file if they earned income from any source while living in Delaware or received Delaware-source income while living elsewhere.
Non-residents must file a tax return if they earned income from Delaware sources during the tax year.

Self-employed taxpayers must also report their business income, regardless of whether taxes were withheld.

Delaware 2013 Tax Rates and Credits

Delaware uses a progressive income tax structure with rates ranging from 2.2 percent to 6.75 percent. Taxpayers may qualify for several state credits to reduce what they owe, including:

The Volunteer Firefighter Credit is available for up to $400.
The Child Care Credit equals 50 percent of the federal child care credit.
The Earned Income Tax Credit equals 20 percent of the federal earned income credit.
Credit for taxes paid to other states is available if you paid income tax elsewhere on income taxed by Delaware.

These credits may be claimed in addition to standard or itemized deductions, helping eligible taxpayers reduce their overall liability.

Calendar Year vs. Fiscal Year Filers

Most taxpayers in Delaware are calendar-year filers. A calendar-year return covers all income earned between January 1 and December 31 of the tax year. For 2013 returns, the due date was April 30, 2014. If that date fell on a weekend, legal holiday, or other non-business day, the filing deadline automatically moved to the next business day. This rule ensures taxpayers always have a full, open business day to submit their return.

Some individuals and businesses may instead use a fiscal year. A fiscal year return covers a 12-month period that ends on a date other than December 31. For example, if a business uses a fiscal year from July 1, 2013, through June 30, 2014, the Delaware income tax return would be due by October 31, 2014, the last day of the fourth month after the fiscal year closed.

Understanding whether you are a calendar year filer or a fiscal year filer is important for accurate filing. Missing the correct deadline can result in interest charges, late penalties, or processing delays that affect your refund status. Taxpayers unsure about their filing method should review their federal income tax return or contact the Delaware Division of Revenue for clarification. Taking the time to confirm your filing type ensures you remain compliant and avoid unnecessary costs.

Delaware 2013 Tax Forms You’ll Need

Filing a Delaware tax return for 2013 requires the correct forms. Your residency status determines which form you must use, and additional documents may be needed depending on your income and deductions.

Primary Forms

Form 200-01 is the Delaware Individual Resident Income Tax Return, which full-year residents must file.
Form 200-02 is the Delaware Non-Resident Income Tax Return, required for non-residents and part-year residents who earned income from Delaware sources.

Instructions and Additional Forms

The official instructions for Forms 200-01 and Forms 200-02 explain how to complete each line of the return.
Taxpayers with taxable income under $60,000 must use the 2013 Tax Table to calculate their tax liability.
Form 200V is a payment voucher used if you send a tax payment separately from your return by mail.
Form 1027 is the extension request form, which allows taxpayers to extend their filing deadline to October 15, 2014.

Where to Access Official Forms

All Delaware tax forms for 2013 are available for download from the Delaware Division of Revenue website.
Taxpayers may choose between fillable PDFs, which can be completed on a computer before printing, and traditional paper booklets, which contain both forms and instructions.
Using unofficial or outdated forms may delay your return process and affect your refund status.

Step-by-Step Guide to Filing Your 2013 Delaware Tax Return

Completing a Delaware income tax return is easier when you follow the process. This section outlines the major stages from gathering documents to calculating whether you owe tax or qualify for a refund.

Step 1 – Gather Required Documents

You must have a completed federal income tax return, since Delaware calculations start with federal adjusted gross income.
You should collect all W-2 forms from your employers, which report your wages and state tax withholding.
You need 1099 forms for other income, including dividends, interest, and freelance payments.
You should include Form 1099-R for pensions or distributions if you received retirement income.
Having your prior-year Delaware return available will make it easier to compare information and avoid errors.

Step 2 – Complete Personal Information and Filing Status

You must provide your name, address, and social security number exactly as they appear on federal records.
Taxpayers must select the correct filing status, such as single, jointly, married filing separately, head of household, or civil union.
Calendar year filers must report income from January 1 through December 31, 2013.

Step 3 – Calculate Delaware Adjusted Gross Income (AGI)

Begin with the federal AGI from your federal tax return, then adjust for Delaware rules.
Certain income, such as state tax refunds or specific pensions, may need to be added back.
Social Security and Railroad Retirement benefits can be subtracted when calculating Delaware AGI.
Self-employed taxpayers must report net business income on their state return.

Step 4 – Choose Deductions

The standard deduction for 2013 was $3,250 for single filers and $6,500 for joint filers.
Taxpayers aged 65 or older or blind may claim an additional deduction of $2,500.
You may choose to itemize deductions even if you used the standard deduction on your federal return, which can reduce your taxable income further.

Step 5 – Apply Tax Credits

A personal credit of $110 per exemption is available, with an additional $110 for each taxpayer age 60 or older.
The Delaware earned income tax credit equals 20 percent of the federal earned income tax credit, providing relief for lower-income workers.
The child care credit equals 50 percent of the federal credit, up to a maximum of $1,050.
Other credits include the Volunteer Firefighter Credit and the credit for taxes paid to another state, which can help lower your tax liability.

Step 6 – Calculate Tax Liability and Payments

Use the tax table if your taxable income is under $60,000 or the rate schedule if it is higher.
Subtract all credits and payments, such as withholding and estimated payments, from your tax due.
If the result is negative, you are eligible for a refund.
If the result is positive, you owe money to Delaware and must make a tax payment.

Step 7 – Review for Common Errors

Always check that your withholding tax is correctly entered on your W-2 forms.
To avoid rejection, sign and date your income tax return before mailing it.
Attach all required documents, including your federal return and W-2s, since missing paperwork can delay your refund status.

Filing and Payment Options

Taxpayers may choose from several methods to file their 2013 Delaware income tax return and make tax payments. Selecting the option that best fits your needs can help you avoid delays.

Paper Filing

If you have a balance due, you must mail your return to the Division of Revenue, P.O. Box 508, Wilmington, DE 19899-508.
If you are due a refund, you should send your return to P.O. Box 8765, Wilmington, DE 19899-8765.
If you owe nothing, mail your return to P.O. Box 8711, Wilmington, DE 19899-8711.

Online Filing

The Delaware Taxpayer Portal allows taxpayers to file electronically, resulting in faster processing.
Online filing also provides immediate confirmation that your return has been received.
Filing electronically may reduce the risk of errors compared to handwritten forms.

Filing Extensions

Taxpayers who cannot file by the original due date of April 30, 2014, may request an automatic extension using Form 1027.
The extension moved the filing deadline to October 15, 2014, but it did not extend the time to pay any taxes owed.
The filing deadline automatically moves to the next business day if the due date falls on a weekend, legal holiday, or other non-business day.

Payment Methods

You can directly debit from a bank account through the online portal.
You may also pay by credit card, although payments are limited to $2,500.
Taxpayers can send a check or money order payable to the “State of Delaware,” along with Form 200V.
If you cannot pay in full, contact the Division of Revenue’s Collections Department to request an installment plan.

Tracking Your Refund or Balance Due

After filing your Delaware tax return, you may want to check whether your refund has been issued or confirm the status of a balance due. Delaware provides online and phone options, making it easier for taxpayers to track payments and refunds.

Online Refund Tracking

You can check your refund status by visiting the Delaware Taxpayer Portal at tax.delaware.gov.
The system requires you to enter your Social Security number, ITIN, and the expected refund amount.
Once entered, the portal will provide the current processing stage for your return, including whether it is still pending, approved, or issued.

Processing Times and Delays

Most refunds take between 10 and 12 weeks to process, although returns with errors or missing information may take longer.
Refunds may be delayed if taxpayers forget to attach required forms, such as W-2s or federal tax returns.
Returns may also be reviewed if there are inconsistencies in reported income or tax withholding.

Direct Deposit and Balance Due

Refunds can be sent directly to a bank account if you provide accurate routing and account information on your return.
Direct deposit is faster and more secure than receiving a paper check by mail.
If you owe money, you may pay electronically through the Delaware Taxpayer Portal, by mailing a check or money order, or by arranging a payment plan if you cannot pay in full.

Contacting the Division of Revenue

For assistance, you may call the Delaware Division of Revenue at (302) 577-8200 or toll-free within Delaware at (800) 292-7826.
Representatives are available during business hours, Monday through Friday, to answer questions about your tax return or refund status.
Contacting the office directly may help resolve issues if your refund is delayed or your payment has not been processed.

Filing Checklist for Delaware 2013 Tax Returns

Before you send your Delaware income tax return, it is important to confirm that all required documents are included and that your information is complete. Using a checklist helps reduce mistakes and avoid delays in processing or refund status updates.

Required Documents

You must sign and date the return before mailing it, since unsigned returns cannot be processed.
You should attach the first two pages of your federal tax return, as Delaware calculations depend on federal income information.
All W-2 forms from your employers must be included to verify wages and state tax withholding.
If you received retirement income, you need to attach Form 1099-R.
Any federal schedules, such as Schedule A or C, must be attached to calculate deductions or business income.
You should attach Delaware schedules (such as Schedule I, II, or III) if they were completed.
If you are claiming a credit for taxes paid to another state, you must attach copies of the other state’s return.
If applicable, forms such as DE2210 (for estimated tax penalties) or Form 700 (for business development credits) must also be attached.

Payment and Mailing Items

You should confirm that the mailing address matches your situation, whether you owe money, expect a refund, or owe nothing.
When sending by mail, use the correct postage so your return is not delayed.
If you are making a payment, you should include a check or money order payable to the “State of Delaware.”
Form 200V must be included if your tax payment is mailed separately from your return.
Keeping copies of your entire tax return and supporting documents is strongly recommended for your records.

Direct Deposit Information for Refunds

To avoid processing errors, you must provide your bank routing number exactly as it appears on your check.
The correct bank account number should be entered to ensure the refund is deposited without delay.
You should confirm that the account type is properly identified as checking or savings.
The bank account must belong to the taxpayer (or both spouses if filing jointly), since refunds cannot be deposited into accounts owned by others.

Final Review

All math on the return should be double-checked to avoid errors that may affect your refund or balance due.
Social Security numbers must be reviewed for accuracy, since incorrect numbers can delay or reject your filing.
The filing status should match both your federal return and your Delaware return.
A daytime phone number should be included so the Division of Revenue can contact you.
If a preparer completed your return, the preparer’s information and signature must also be included.

Frequently Asked Questions (FAQ)

When was the due date for the 2013 Delaware income tax return?

For calendar-year filers, the due date for the 2013 Delaware tax return was April 30, 2014. The deadline automatically moved to the next business day if the date fell on a weekend or legal holiday. Fiscal-year filers had to submit their income tax return by the last day of the fourth month after the close of their fiscal year.

How do I check the refund status of my Delaware tax return?

You can review the refund status of your Delaware income tax return by using the Delaware Taxpayer Portal. To access your information, you must provide your social security number and the refund amount you expect. Processing can be delayed if forms are missing, the IRS has not shared federal return details, or additional review of your income or tax withholding is required.

Who is required to file a Delaware income tax return for 2013?

Taxpayers must file taxes in Delaware if their income exceeds the required filing status threshold, if they are self-employed, or if they have Delaware tax withholding. Part-year residents and non-residents must also file if they earned Delaware-source income. Even if you are not required to file, you may be eligible to claim a refund by submitting a return.

Are tax credits such as the earned income or child tax credit available?

Delaware allows eligible taxpayers to claim a state earned income tax credit equal to 20 percent of the federal credit. A child care credit equal to half of the federal child care credit was also available for the 2013 tax year. The federal child tax credit can only be claimed on a federal income tax return and is not available directly on the Delaware form.

What should I do if I cannot pay the tax I owe?

If you owe money on your Delaware tax return but cannot pay the full amount, you should still file your form by the original due date to avoid additional penalties. The Division of Revenue allows taxpayers to mail a partial payment or set up a tax payment plan. Interest continues to accrue until the balance is paid, but making arrangements can help you stay in compliance.

How are refunds issued to taxpayers?

Refunds from a Delaware income tax return may be sent by direct deposit to a bank account or mailed as a paper check. Direct deposit is usually faster, while mailed refunds may take longer to process and can be delayed. To qualify for direct deposit, you must enter accurate account and routing numbers on the return. You can check the status of your refund online at any time.