Filing your Delaware income tax return for 2018 is essential for taxpayers, including individuals, self-employed professionals, and small businesses. Meeting the original due date is critical to avoid penalties and interest charges. This guide provides step-by-step instructions using verified information from state and federal sources to help you complete your filing accurately.

Every taxpayer, including calendar-year and fiscal-year filers, must understand how their federal income tax return impacts their Delaware state return. When completing state forms, your federal tax return figures are necessary, so filing the federal return first is essential. You must also prepare supporting documents, review the correct forms, and choose an appropriate tax filing method. This preparation ensures that your payments, claims, and deductions are all handled correctly.

The sections explain how to use electronic filing, what to do if you owe money, and how to make tax payments without delays. Taxpayers will also learn how to handle refunds, use direct deposit, and pay estimated taxes when required. This guide ensures you know how to file online or by mail and can do it without problems.

How to File Your Delaware Tax Return 2018

Filing your Delaware tax return for 2018 requires understanding state-specific rules that differ from federal requirements. Every taxpayer must know who must file, which forms to use, and the deadlines to avoid penalties. This process applies to residents, non-residents, and part-year residents. Delaware also requires that you complete your federal income tax return first because information from those pages transfers to the state return. Proper preparation helps taxpayers claim deductions, qualify for credits, and avoid paying unnecessary fees.

  • Residents must file if they earned any income in 2018, regardless of the amount.

  • Non-residents must file a claim if they have worked in Delaware or earned income from Delaware sources.

  • Part-year residents must file if they moved to or from Delaware during the year and earned income during residency.

  • The state requires that all income be reported, even if it is under the federal thresholds.

  • Failure to file by the due date can result in penalties and interest charges.

Delaware accepts both electronic filing and mailed paper returns. Taxpayers choose e-filing to benefit from faster processing and direct deposit options. Mailing is allowed but may extend the processing timeline. Taxpayers should keep copies of all forms and pages for their records. Supporting schedules may be requested during the process, and including them prevents unnecessary delays.

  • Gather essential documents such as W-2s, 1099s, and proof of deductions.

  • Select the correct forms based on your residency status.

  • Review all entries to ensure accuracy before submission.

  • Submit through the Delaware Taxpayer Portal for online filings.

  • Mail returns only to the addresses provided on the state revenue website.

Delaware encourages taxpayers to use electronic options because they reduce errors and provide immediate confirmation of receipt. Those who owe money should arrange payments promptly through a linked bank account or other approved methods. Businesses and individuals who pay estimated taxes must also follow state guidelines to avoid additional fees. Filing correctly ensures you get what you're entitled to while following state rules.

Federal Income Tax Return and Its Role in Delaware Filing

Your federal income tax return is the foundation for filing your Delaware state tax return. The figures from your federal tax pages are transferred directly to the Delaware forms, making it essential to complete this step first. Without a properly completed federal tax return, your state filing may contain errors, leading to penalties, interest, and processing delays.

How It Affects Delaware Filing

  • Federal income figures are required to calculate your Delaware income tax.

  • Credits and deductions shown on the federal return influence your state tax liability.

  • Supporting pages from the federal return must be attached when requested by the Delaware Division of Revenue.

Special Cases

  • Military members and those serving in a combat zone may qualify for filing extensions.

  • Taxpayers eligible for certain federal deductions must ensure they are correctly reflected on the state return.

  • Any income exclusions claimed federally should also be reviewed for state-level eligibility.

The federal return also determines whether taxpayers must pay estimated taxes for the following year. Those who owe money on their federal tax return should settle their payments promptly to avoid compounding interest. Filing with accurate information ensures both state and federal compliance. For guidance, the IRS provides resources to assist taxpayers with forms and instructions, which can be accessed through the IRS Free File Program.

Properly completing your federal return streamlines the state filing process and minimizes errors. This alignment helps taxpayers claim deductions, qualify for credits, and avoid fees associated with incorrect submissions. Copying all submitted pages is recommended to support future claims or corrections.

Step-by-Step Process to File Taxes in Delaware

Filing your Delaware tax return for 2018 requires following a structured process to ensure accuracy and compliance with state rules. By preparing early and using the correct forms, taxpayers can avoid penalties, claim deductions, and complete their filing without unnecessary complications. The process applies to individuals, businesses, and self-employed taxpayers, regardless of income level.

Prepare Required Documents

  • Collect your completed federal income tax return, which is the basis for your Delaware filing.

  • Gather W-2s from each employer, 1099 forms for other income, and any records showing Delaware-source income.

  • Keep the previous year’s returns for reference and ensure all pages are intact.

Complete and Review Forms

  • Use Form 200-01 for residents and Form 200-02 for non-residents or part-year residents.

  • Include supporting forms such as Schedule W for work performed in and out of Delaware and Schedule A for itemized deductions.

  • Review the forms carefully to confirm all information matches your federal tax return.

Submitting correct forms reduces the likelihood of penalties and interest charges. Taxpayers who owe money should plan payments early using their bank account or an approved financial institution. Those who need to pay estimated taxes must also calculate and submit their quarterly payments on time to avoid additional fees.

Submit Your Return

  • File electronically through the Delaware Taxpayer Portal to receive faster confirmation and quicker refunds.

  • If mailing, use the official addresses provided by the state and ensure your documents are complete.

  • Include all requested schedules and forms to prevent delays.

Verify Filing

  • Confirm receipt if you choose electronic filing.

  • Keep copies of all submitted documents, including pages from your federal return.

  • Ensure your direct deposit information is accurate if you expect a refund.

Following these steps ensures a smooth filing experience. Taxpayers who meet deadlines, provide correct information, and comply with requirements reduce the risk of errors and interest charges. Filing early also gives additional time to correct any mistakes that may arise.

Understanding Delaware Tax Forms and Requirements

Filing your Delaware tax return involves knowing which forms apply to your situation and how to complete them accurately. Delaware uses specific forms for residents, non-residents, and part-year residents. Using the wrong form or omitting required pages can lead to processing delays, penalties, and additional requests from the Division of Revenue.

Resident and Non-Resident Forms

Residents must use Form 200-01 to report all income, regardless of where it was earned. Non-residents and part-year residents must use Form 200-02, which separates Delaware-source income from other income. These forms require data from your federal income tax return to ensure accurate calculations. Keeping copies of all pages helps taxpayers respond to any verification requests.

Special Forms

  • Schedule W is required when income is earned both inside and outside Delaware.

  • Schedule A is used for itemized deductions that may differ from federal deductions.

  • Form DE2210 calculates penalties for underpayment of estimated taxes.

  • Form 700 and related series allow taxpayers to claim specific tax credits when eligible.

These additional forms may be requested when deductions, credits, or exemptions need verification. Self-employed taxpayers and businesses must submit more documentation to prove reported income and expenses. Military members may also have unique filing situations requiring additional pages.

Understanding which forms to complete prevents errors and ensures the process runs smoothly. Always follow official instructions and keep a copy of every document submitted. Filing correctly helps taxpayers avoid fines, get deductions, and get their refunds immediately.

Due Date, Deadlines, and Legal Holidays

Delaware tax law requires taxpayers to meet specific deadlines to avoid penalties and interest. Filing your Delaware tax return for 2018 on time ensures compliance and prevents unnecessary fees. The original due date for the 2018 return was April 30, 2019. This date applies to individuals, self-employed taxpayers, and businesses using a calendar year. Fiscal year filers follow a different schedule, submitting returns by the fourth month following the close of their fiscal year.

  • Original Due Date: The state designates April 30 as the official filing deadline for calendar year filers. Returns must be submitted electronically or mailed on or before this date to avoid late fees. Payments for taxes owed must also be completed by the original due date. Taxpayers who pay estimated taxes should also ensure they have met all their quarterly obligations by this date.

  • Next Business Day Rule: When the due date falls on a weekend or legal holiday, the deadline is automatically moved to the next business day. This extension applies to both e-filing and mailed submissions, providing additional time to complete the process.

  • Extensions: Taxpayers may file for an extension if more time is needed to prepare the return. However, an extension only delays the submission of the forms, not the payment. Any tax owed must still be paid by April 30 to avoid interest and penalties. Those unable to pay the full amount can arrange a payment plan with the Delaware Division of Revenue, but they must request it before penalties accumulate.

  • Penalties and Interest: Delaware enforces penalties of 1.5% per month for late filing and 1% for unpaid taxes. Interest continues to accrue until the balance is paid in full. Fees also apply if the taxpayer fails to meet payment deadlines for estimated taxes or misses quarterly installments. These charges can increase significantly if ignored, making timely payments essential.

By understanding these deadlines and the rules that govern them, taxpayers can avoid unnecessary expenses and maintain compliance. Mark the dates on your calendar, monitor when they fall near weekends or holidays, and plan to file early. Timely filing prevents penalties and ensures faster refund processing and fewer complications.

Payment Methods, Refunds, and Penalties

Delaware provides multiple options for taxpayers to complete their tax payment obligations efficiently. Choosing the correct method depends on whether you pay a balance due, make estimated taxes, or set up a payment plan. Taxpayers can pay electronically, mail a check, or use other approved methods to meet their responsibilities before the deadline. Using electronic options ensures faster processing, immediate confirmation, and fewer errors.

How to Make a Tax Payment

  • Online payments can be made through the Delaware Taxpayer Portal using a bank account for direct debit without added fees.

  • Payments through a financial institution using credit cards are allowed, although processing fees apply.

  • Checks or money orders must be mailed with the completed tax return to the correct address listed by the Division of Revenue.

  • Taxpayers who owe money but cannot pay in full can request a payment plan to avoid severe penalties.

Paying Estimated Taxes

  • Estimated taxes are required for self-employed taxpayers, businesses, and individuals with income not subject to withholding.

  • Payments are divided into quarterly installments, including one due in the fourth month of the tax year.

  • Failing to pay estimated taxes on time results in interest and additional penalties.

Refunds are processed faster for those who use electronic filing with direct deposit. Paper returns or incorrect bank account information may cause delays. Refunds may also be adjusted if errors are detected during the review process. To check refund status, taxpayers can use the Delaware Refund Status Portal.

Delaware imposes strict penalties for late or underpaid payments. Interest accrues at 1% monthly, and penalties can reach 25% of the unpaid balance. Ensuring payments are accurate and on time prevents these extra costs. Taxpayers who act quickly to address any owed amounts minimize financial risk and protect themselves from collection actions.

Calendar Year Filers vs. Fiscal Year Filers

Taxpayers must understand whether they fall into the calendar year or the fiscal year filers, as this determines when and how they must file taxes. Delaware distinguishes between these two groups, and filing under the correct classification ensures compliance with deadlines and proper tax return processing.

Calendar Year Filers

Calendar year filers report income for the tax year from January 1 to December 31. Most individuals, including employees and self-employed taxpayers, use this filing schedule. These taxpayers must submit their return and complete any tax payment by the original due date of April 30. If this date falls on a weekend or legal holiday, the deadline shifts to the next business day. Following these guidelines avoids penalties, ensures refunds are processed without delays, and keeps your filing in good standing.

Fiscal Year Filers

Fiscal year filers, typically businesses and specific organizations, use a tax year that does not follow the standard calendar year. Instead, their year ends on the last day of a month other than December. For these taxpayers, the Delaware filing deadline is the fifteenth day of the fourth month following the close of their fiscal year. Forms, deductions, and payments must still be submitted accurately to prevent fees or interest charges.

Understanding these differences helps taxpayers plan their filing strategy and meet their responsibilities on time. Whether filing as an individual under the calendar year or as a business with a fiscal year schedule, ensuring all forms are complete and payments are made on time is critical.

Federal Tax Return and Reporting Requirements

The federal tax return is crucial in Delaware state tax filing because it is the primary reference for many figures reported on state forms. Accurate federal reporting ensures your Delaware return is processed correctly, reducing the risk of discrepancies that may lead to penalties. Taxpayers must use the same income information, deductions, and credits when completing their state forms.

Federal Tax Connection

The IRS requires that taxpayers complete their federal return first, as it provides essential details for calculating Delaware income tax. Information from federal pages, such as total income, deductions, and credits, must match the amounts reported to Delaware. This alignment allows the state to verify figures quickly and ensures that the taxpayer does not face additional requests for documentation.

Reporting Federal Tax Information

  • Attach required federal tax pages when requested by the Delaware Division of Revenue.

  • Keep copies of all federal forms to support any claims or corrections during the state filing process.

  • Ensure income figures, credits, and deductions match precisely to avoid delays.

  • Include proof of payment if taxes were owed and paid to the IRS.

Taxpayers who fail to report federal information accurately may face penalties and interest charges from the IRS and the state. Following these reporting requirements also helps when claiming deductions or verifying credit eligibility. Maintaining accurate records allows you to correct mistakes without complications and ensures that refunds or payments are processed efficiently.

Bank Account and Direct Deposit Information

Accurate bank account information is essential when filing your Delaware tax return, especially if you expect a refund or plan to pay taxes electronically. Correct details ensure that payments and refunds are processed quickly without unnecessary delays. Taxpayers need to double-check their account numbers and routing information to avoid having their payments rejected or lost.

Setting Up Payments

When paying taxes online, you can link a bank account directly through the Delaware Taxpayer Portal. This method allows for secure transfers without additional fees. Credit card payments can also be made through a financial institution; however, processing fees apply. Taxpayers who owe money and cannot pay in full should consider arranging a payment plan to avoid increased penalties and interest. Keeping payment confirmations is recommended for your records.

Direct Deposit Refunds

Choosing direct deposit is the fastest way to receive a tax refund. This method sends funds directly to your bank account, eliminating the waiting period for paper checks. Taxpayers must verify that the account is active and belongs to them. Incorrect details can delay the refund process significantly and may require manual correction by the Delaware Division of Revenue.

Ensuring your bank account information is accurate makes filing smoother and prevents issues with payments or refunds. Taxpayers who update their details before submission experience fewer complications and faster processing times.

Common Mistakes to Avoid When Filing

Filing your Delaware tax return for 2018 requires accuracy at every step. Even small mistakes can lead to processing delays, penalties, or the loss of eligible deductions. Taxpayers who prepare thoroughly and review their forms before submission avoid many of these common problems.

  • Using the wrong forms or leaving out requested schedules is a frequent error. Always confirm that you are using the correct documents for your residency status.

  • Forgetting to file your federal income tax return before starting your Delaware forms often causes inconsistencies that delay processing.

  • Failing to report all income, including earnings from employers outside the state, results in underpayment and interest charges.

  • Entering incorrect bank account details can prevent payments or refunds from being processed.

  • Missing the original due date increases penalties yearly until the tax return and balance are complete.

Taxpayers should also avoid claiming deductions they do not qualify for and ensure that every page is included when mailing the return. Errors in calculations or omitting signatures on forms are other issues that slow down processing. Checking every entry carefully before submission prevents unnecessary complications.

Avoiding these mistakes helps taxpayers complete the filing process, reduce fees, and secure refunds faster. Taking a few extra minutes to review your forms and supporting documents protects you from costly errors. 

Frequently Asked Questions

What if I missed the original due date for my 2018 Delaware tax return?

If you missed the original due date, file your return immediately to limit penalties and interest. Late filing incurs a 1.5% monthly penalty, while unpaid taxes accumulate 1% monthly interest. Payments should be made promptly through a bank account or an approved financial institution. Filing quickly helps reduce fees and prevents further collection actions.

Can self-employed taxpayers still e-file for 2018 returns?

Self-employed taxpayers can still e-file their 2018 Delaware return through the Delaware Taxpayer Portal. Electronic filing speeds up processing and refund issuance. Ensure all forms, including your federal tax return pages, are attached when needed. If e-filing is impossible, mail the return to the official state address, ensuring every page is complete.

How do I claim deductions if my employer did not send a W-2 on time?

You should first request the W-2 directly from your employer. If they fail to provide it, use Form 4852 as a substitute when completing your federal and state returns. Attach supporting documentation such as pay stubs or other records. Once the correct W-2 is received, amend your return to ensure accuracy.

What options do I have if I owe money but cannot pay in full?

Delaware allows taxpayers to request a payment plan if they owe money and cannot pay in full. You must contact the Division of Revenue before penalties increase. Payment plans prevent severe collection action, but interest continues to accrue until the balance is cleared. Submit as much as possible by the original due date to minimize additional fees.

Are military members eligible for filing extensions?

Yes, military members serving in a combat zone automatically receive an extension to file taxes. This extension also applies to certain support personnel. While filing is extended, any tax owed must still be paid as soon as possible to limit interest. Keep documentation of deployment dates and locations to confirm eligibility for this relief.

How do I track my refund if it is delayed?

Refund delays can occur due to missing forms, incorrect bank account information, or additional verification requests. Taxpayers can track their refund using the Delaware Refund Status Portal. Be prepared with your Social Security number and expected refund amount. If processing takes longer than expected, contact the Division of Revenue for further updates.

Where can I find updates on future Delaware tax deadlines?

Taxpayers can stay informed about upcoming tax deadlines and policy updates by visiting the Delaware state government news site at Delaware News. This resource provides current information about filing changes, legal holiday adjustments, and other tax-related announcements. Checking updates regularly helps ensure you remain compliant and avoid missing important dates.