How to File Your Delaware Tax Return 2019: A Step-by-Step Guide

Filing your 2019 Delaware state income tax return may seem complex, but understanding the process can make it more manageable. This guide explains how to file your Delaware 2019 tax return step-by-step to meet state requirements and avoid unnecessary penalties. Delaware’s rules differ from federal IRS requirements, so knowing which forms to use, what information to provide, and when to submit your return is essential for a smooth filing experience.

Whether you are an individual taxpayer, a sole proprietor, or a small business owner, this resource is designed to help you complete your return with confidence. It covers how to report your taxable income, claim deductions and credits, and submit your payment or request a refund. All instructions reference official Delaware Division of Revenue guidelines to ensure accurate and up-to-date information.

Accurate and timely filing is essential for every taxpayer. Submitting a complete return helps prevent processing delays, reduces the risk of errors, and ensures you receive any refund you are owed as quickly as possible. This guide will help you file taxes and maximize your deductions and credits.

Overview of Delaware State Income Tax for 2019

Delaware’s income tax rules for the 2019 tax year determine whether you must file a return based on your residency status, age, and taxable income. Understanding who needs to file, the applicable deadlines, and recent changes can help taxpayers prepare accurate and complete returns.

Who Needs to File

You must file a 2019 Delaware tax return if you meet the following criteria:

Full-year residents must file if their Delaware adjusted gross income meets or exceeds the threshold for their filing status and age.
Part-Year Residents must file if they earned income while living in Delaware or had Delaware-based income while living elsewhere.
Non-residents must file a claim if they had income from Delaware sources in 2019.

Income Thresholds by Filing Status and Age

For 2019, the threshold for filing depends on your age and filing status. If your Delaware adjusted gross income equals or exceeds the applicable amount below, you must file:

Single, under 60 years old: $9,400 or more
Single, age 60–64: $12,200 or more
Single, 65+ or blind: $14,700 or more
Single, 65+ and blind: $17,200 or more
Married filing jointly, under 60: $15,450 or more combined income
Married filing jointly, 60–64: $17,950 or more combined income
Married filing jointly, 65+ or blind: $20,450 or more combined income
Married filing jointly, 65+ and blind: $22,950 or more combined income
Married filing separately: Same threshold as single filers in the corresponding age category
Dependents: $5,250 or more

2019 Filing Deadline

The deadline for submitting a 2019 Delaware income tax return was April 30, 2020. This date applies to all calendar-year taxpayers and differs from the federal IRS deadline later in the year. Filing after this date can result in penalties and interest charges on unpaid tax.

Key Changes for the 2019 Tax Year

The Delaware Division of Revenue introduced two notable changes in 2019:

New Contribution Checkoff Box—Taxpayers could donate directly through tax returns to specific funds or organizations through their tax return.
Mandatory Delaware Schedule A – Any taxpayer who itemizes deductions must complete and attach the Delaware Schedule A form.

Required Forms and Schedules

Completing your 2019 Delaware tax return starts with selecting the correct forms. The documents you need depend on your residency status and the deductions or credits you intend to claim. Using the correct forms helps ensure the Delaware Division of Revenue processes your return quickly and accurately.

Main Forms for 2019

Form 200-01 – Delaware Resident Individual Income Tax Return
Use this form if you were a Delaware resident or filed as a resident for the entire year. You can download it directly from the Delaware Division of Revenue.
Form 200-02 – Delaware Non-Resident Individual Income Tax Return
File this form if you lived outside Delaware but had Delaware-source income in 2019.

Supporting Schedules and Forms

Delaware Schedule A – Itemized Deductions
This form is required if you choose to itemize deductions on your tax return. It covers medical expenses, taxes paid, mortgage interest, charitable gifts, and other allowable deductions. The 2019 form is available at Delaware Schedule A (PIT-RSA).
DE Schedules I, II, and III
Used for additional credits, subtractions, and modifications to taxable income.
Form 700 – Delaware Income Tax Credit Schedule
Required for a particular business and notable credits.
Form DE2210 – Underpayment of Estimated Tax
Used if you owe penalties for underpayment.
Form 200ES – Application for Automatic Extension
This form extends your filing deadline; however, any tax owed must still be paid by April 30, 2020.

Knowing which forms and schedules apply to your situation will help you file accurately, avoid delays, and ensure you claim all deductions and credits for which you may qualify.

Step-by-Step Instructions for Completing Your 2019 Delaware Tax Return

Filing your 2019 Delaware tax return requires careful preparation and attention to detail. The process begins with gathering accurate documents and ends with verifying whether you owe a payment or will receive a refund. Completing each step helps you stay compliant with Delaware taxation laws and avoid costly mistakes.

Step 1 – Gather Required Documents

Before you begin filling out forms, please ensure you have all the necessary records to complete your return accurately:

Income documents: Collect all W-2 forms from employers, 1099-R forms for retirement income, 1099-DIV forms for dividends, and 1099-MISC statements for compensation received during the year. If you earned royalties or other taxable income, include those statements.
Deduction records: Keep receipts and statements for deductible expenses, such as mortgage interest, medical bills, and charitable contributions. These are necessary if you choose to itemize instead of taking the standard deduction.
Credit documentation: Gather proof for any credits you plan to claim, such as child care expenses, credits for taxes paid to other states, or credits related to qualifying business activities.

Having these documents ready allows you to complete each return page more efficiently and accurately.

Step 2 – Complete Your Federal Return First

Delaware uses your federal adjusted gross income (AGI) to calculate your state taxable income. This means you must finish your IRS Form 1040 first. Doing so ensures your federal income, deductions, and credits are correctly reported before they are transferred to your Delaware return for state taxation purposes.

Step 3 – Fill Out Basic Information

At the top of the first page of Form 200-01 or 200-02, enter your details exactly as they appear on your official identification:

Provide your full legal name and your Social Security number.
Include your mailing address to ensure timely communication from the Delaware Division of Revenue.
Select your filing status, such as single, married filing jointly, married filing separately, or head of household.
If you were a part-year resident, list the exact dates you lived in Delaware.

Accuracy prevents delays in processing your tax return and avoids correspondence requesting corrections.

Step 4 – Calculate Delaware Adjusted Gross Income

Start with your federal AGI, then make adjustments specific to Delaware law. These can include adding certain types of interest income or subtracting items like interest from U.S. government bonds and eligible pension income. This step determines your official Delaware taxable income, which is used to calculate how much tax you owe.

Step 5 – Choose Standard or Itemized Deductions

For 2019, Delaware allowed a standard deduction of $3,250 for single filers or married individuals filing separately and $6,500 for those married filing jointly. If you are 65 or older or legally blind, you may claim additional deductions. If your deductible expenses exceed the standard amount, you can itemize using Delaware Schedule A, which must be attached to your tax return.

Step 6 – Calculate Tax and Apply Credits

Determine your total tax liability by referencing Delaware’s official tax tables or rate schedules for the 2019 tax year. Once you know the amount owed, apply any credits for which you qualify to lower your final balance:

You and each qualifying household member can claim personal and dependent credits, reducing the overall tax owed.
Child care credits allow you to offset eligible child care expenses, provided you meet Delaware’s qualification requirements.
You can claim credits for taxes paid to another state to ensure you are not subject to double taxation when earning income outside Delaware.
Business or industry-specific credits may be available if you operate in sectors that offer special tax incentives.

Applying these credits accurately can reduce your total tax liability and increase the size of any refund you receive.

Step 7 – Determine Payment or Refund

Compare your calculated liability to the amount already paid through payroll withholding, estimated tax payments, and credits.

If you owe tax, submit your payment when filing to avoid accruing interest and a late payment fee.
To get your refund faster, opt for direct deposit if you are due one.
If a balance remains unpaid after the deadline, penalties and interest will accumulate until paid in full.

Completing these steps will help ensure your tax return is accurate, compliant, and processed without unnecessary delays.

Common Mistakes to Avoid

Even well-prepared taxpayers can make errors when filing a 2019 Delaware tax return. These mistakes can delay processing, reduce refunds, or lead to penalties. Understanding the most frequent errors can help you avoid them.

One common mistake is forgetting to attach Delaware Schedule A when itemizing deductions. Suppose you choose to itemize instead of taking the standard deduction. In that case, you must include Delaware Schedule A. Omitting it will cause your deductions to be disallowed until the form is received.
Using the incorrect mailing address for paper returns can lead to delays. Delaware has separate addresses for balance-due returns, refund requests, and zero-balance filings. Mailing to the wrong location can also delay processing and refund issuance.
Failing to include all required documentation, such as missing W-2 forms, 1099s, or proof of credits claimed, can result in your return being flagged for review and slowed processing.
Making math errors in tax calculations. Miscalculating taxable income, credits, or payments can change your tax liability and lead to notices from the Delaware Division of Revenue.
Joint returns often lack the necessary signatures. Both spouses must sign the return if you are married and filing jointly. A missing signature makes the return incomplete and can cause significant delays.

Avoiding these common pitfalls will help ensure your tax return is complete, accurate, and processed without unnecessary delays or penalties.

Filing Methods and Instructions

Delaware offers multiple ways for taxpayers to file their 2019 tax return, allowing you to choose the method that best fits your needs. Selecting the right option can speed up processing and reduce the chance of errors.

Electronic Filing (E-File)

Faster processing and refunds: Electronic filing typically results in refunds being issued in as little as five business days, compared to several weeks for paper returns.
Immediate confirmation: The state’s e-file system provides a receipt confirming that your return was received.
Reduced errors: Built-in error checks help you correctly enter your taxable income, deductions, and credits.
Convenient access: Delaware’s e-file portal is available through the Delaware Division of Revenue and can be used to file your return, make payments, and check refund status.

Paper Filing

The correct mailing address is essential. Delaware uses different addresses for balance-due returns, refund requests, and zero-balance returns, and using the wrong address can delay processing.
Include all required documents: Attach W-2 forms, schedules, and supporting statements for deductions or credits. Missing paperwork can result in your return being set aside for review.
Allow for longer processing times: Paper returns can take up to eight weeks to process, and even longer if documentation is incomplete or calculations are incorrect.

Choosing the Best Method

For most taxpayers, e-filing is the preferred choice due to its speed, convenience, and built-in error prevention. However, those with complex filing situations, extensive attachments, or specific taxation needs may prefer paper filing to include all supporting documentation in one package.

Making Payments to the State of Delaware

If your 2019 Delaware tax return shows a balance due, you must submit payment to the Delaware Division of Revenue by the original filing deadline to avoid penalties and interest. The state offers several convenient ways to pay, whether electronic or traditional.

Online Payment Options

Credit or debit card payments: Delaware accepts major cards, including Visa, MasterCard, Discover, and American Express. A small processing fee applies to each transaction. Payments can be made securely through the state’s tax portal at tax.delaware.gov.
Direct bank transfer (ACH): You can authorize a direct withdrawal from your checking or savings account. This option has no processing fee and is often the fastest way to ensure payment is received on time.

Traditional Payment Methods

Check or money order: Make it payable to “State of Delaware,” and include your Social Security number, tax year, and daytime phone number. Mail the payment with your return to the correct address for balance-due filings.
In-person payments: Some taxpayers make payments at designated Division of Revenue offices, which can benefit those filing close to the deadline.

Payment Deadlines and Penalties

The original payment deadline is April 30, 2020: Payments made after this date may accrue interest at 0.5% per month and a late payment penalty of 1% per month, up to 25% of the unpaid balance.
Withholding considerations: If your balance due is high, review your payroll withholding for the current year to avoid another large payment next time. Adjusting your withholding can help spread the tax burden evenly across the year.

Paying your balance in full by the due date will help you avoid extra fees and keep your account in good standing with the Delaware Division of Revenue.

Tracking Your Refund or Balance Due Based on Your Taxable Income

After filing your 2019 Delaware tax return, you should check the status of your refund or confirm the remaining balance if you owe tax. Tracking these amounts can help you manage your finances and ensure no surprises related to your taxable income.

Using Delaware’s “Where’s My Refund” Tool

Online access: Visit the Delaware Division of Revenue website and use the “Where’s My Refund” feature. You’ll need your Social Security number and the exact refund amount from your return to get accurate results.
Fastest for e-filed returns: Electronic filings are usually processed in as little as five business days, so that you can check your status soon after submission.

Tracking a Balance Due

Verify the amount owed: Confirm the balance using the state’s online payment portal if your return shows you owe tax. This ensures that penalties or interest haven’t accrued since you filed.
Match with your taxable income: Reviewing how your income was calculated can help explain the balance due and prevent similar surprises in future tax years.

Phone Inquiry Option

Toll-free assistance: Call the Delaware Division of Revenue at (866) 276-2353 to check your refund status or verify payment details. For faster service, have your filing information and return page references available.

By monitoring your refund or balance due and understanding how it connects to your taxable income, you can better plan payments, adjust future withholding, and avoid unexpected tax bills.

Final Filing Checklist

Before sending your 2019 Delaware tax return, take a few minutes to confirm that everything is complete and accurate. A thorough final check can prevent delays, reduce the risk of errors, and ensure smooth processing by the Delaware Division of Revenue.

Confirm all forms are complete: Ensure that your main form (Form 200-01 or 200-02) and any required schedules, such as Delaware Schedule A, are filled out.
Attach all necessary documents: Include W-2s, 1099s, and proof for deductions or credits you have claimed.
Verify personal information: Double-check that names, Social Security numbers, and mailing addresses are accurate.
Review calculations: Ensure that taxable income, deductions, credits, and totals are correctly calculated.
Sign and date your return: Both spouses must sign for joint filings to make the return valid.
Use the correct mailing address: Select the address that matches your filing type—balance due, refund, or zero balance.
Save copies for your records: Keep a complete copy of your return and supporting documents for at least three years.

Completing this checklist before filing increases the likelihood that your return will be accepted and processed without delays.

Frequently Asked Questions (FAQ)

What happens if I miss the filing deadline for April 30, 2020?

If you missed the deadline for filing your 2019 Delaware tax return, file it as soon as possible to reduce penalties and interest. Late filing penalties are 5% per month (up to 50%), and late payment penalties are 1% per month (up to 25%). Interest also accrues at 0.5% per month. Filing promptly helps limit costs and ensures compliance with Delaware’s Division of Revenue rules.

Can I e-file my 2019 Delaware tax return for free?

Delaware offers free electronic filing for all taxpayers through its official e-file portal. Compared to paper filing, this method expedites the process, confirms receipt of your return, and minimizes the likelihood of calculation errors. Before starting, you’ll need your completed federal return, Social Security number, and all income documentation. Refunds are usually processed within five business days for accurate e-filed returns.

What deductions do Delaware taxpayers often overlook?

Commonly missed deductions include pension exclusions for eligible retirees, U.S. government interest, mortgage interest, and charitable contributions with proper receipts. Medical expenses exceeding 7.5% of adjusted gross income may also qualify if you itemize instead of taking the standard deduction. Reviewing all available options before filing your tax return can help maximize your benefits and lower your taxable income.

How do I request a filing extension?

To request an extension for your 2019 Delaware tax return, submit Form 200ES (Application for Automatic Extension) by April 30, 2020. The statute of limitations grants you until October 15, 2020, to file. However, any tax owed must still be paid by April 30 to avoid penalties and interest. The form is available on the Delaware Division of Revenue website. Extensions only postpone filing, not payment.

Can I file jointly if I moved to Delaware mid-year?

If you were married on December 31, 2019, you may file jointly, regardless of when you moved. As a part-year resident, you must report all income earned while living in Delaware and any Delaware-sourced income received while living elsewhere. Compare joint and separate filings to see which results in lower tax liability before submitting your return.

How do I amend my 2019 Delaware tax return?

To correct a filed 2019 Delaware tax return, use Form 200-01-X (Amended Individual Income Tax Return). File within 90 days of any federal changes that affect your state return. Attach all supporting documents, including amended federal pages, and explain the reason for the change. Amended returns may take longer to process, so file electronically if possible for faster review.

How long should I keep my Delaware tax records?

Keep copies of your Delaware tax return and all supporting documents for at least three years from the filing date. Retain them longer if you claimed a loss from worthless securities (seven years), filed a fraudulent return (no limit), or did not file a return (no limit). These records are essential to prove deductions, credits, or taxable income during an audit.