A Simple Guide on How to File Your Delaware Tax Return for 2022

Filing your Delaware income tax return on time ensures compliance with state requirements and helps you avoid penalties for late payments or underpayment. This guide walks you through every 2022 tax year process step, from gathering your W-2s and 1099s to submitting your completed forms to the Delaware Division of Revenue. Whether you are an individual taxpayer or own a small business in Delaware, these instructions will help you navigate the complexities of taxable income, deductions, and credits.

Timely and accurate filing matters because late submissions can trigger interest charges and penalties that continue to accrue until your balance is paid in full. This guide will teach you how to calculate your Delaware adjusted gross income based on your federal tax return, choose between standard and itemized deductions, and apply all eligible credits. Understanding the filing deadlines and payment requirements will also help you plan your estimated payments and avoid underpayment penalties.

This resource is designed for Delaware residents, part-year residents, and non-residents who earned income from Delaware sources during 2022. You will find detailed explanations of the state’s graduated rate structure, standard exclusions such as the pension exclusion, and key forms like PIT-RES and PIT-NON. Along the way, we’ll highlight common mistakes that can delay processing or reduce your refund and provide tips on electronic filing and payment options to make the process as smooth as possible. This guide will help you file your Delaware return accurately and on time.

Overview of Delaware State Income Tax for 2022

Delaware’s income tax for the tax year 2022 uses a graduated rate structure that applies to your Delaware adjusted gross income, ensuring that taxpayers with higher taxable income pay proportionally more. Rates range from 2.2 percent on the first portion of revenue to 6.6 percent on income over $60,000. Understanding these brackets and the available subtractions is essential for accurately completing your Delaware return and minimizing your overall tax liability.

Tax Brackets

• Rate tiers: Delaware’s 2022 rates begin at 2.2 percent for the first $2,000 of taxable income and increase incrementally, with a top rate of 6.6 percent on income above $60,000. This graduated structure helps balance the tax burden across all income levels and ensures that higher earners contribute a larger percentage of their income.
  
  
• Threshold ranges: The tax brackets are divided into seven thresholds, each with its own rate. As your Delaware adjusted gross income rises through these thresholds, the applicable rate applies, which affects how much tax is owed on each successive portion of your income.

Pension Exclusion & Other Subtractions

• Pension exclusion: Taxpayers age 60 or older may exclude up to $12,500 of pension and retirement income from Delaware taxable income. This exclusion reduces the taxable base and can significantly lower your state tax if you rely on retirement income.
  
  
• Military pension exclusion: Those under age 60 receiving military pensions can exclude up to $12,500, aligning with the standard pension exclusion for seniors. This benefit recognizes military service and helps reduce taxable income for service members.
  
  
• Other subtractions: Delaware allows additional subtractions such as interest on U.S. obligations (Treasury bills, bonds, and notes), Delaware 529 plan contributions within limits, and specific fiduciary adjustments. These subtractions lower your Delaware AGI and can make itemizing or standard deductions more advantageous.

Who Needs to File

Delaware requires specific individuals to file a state income tax return if their Delaware adjusted gross income exceeds specified thresholds or if they earn income from Delaware sources. Filing ensures that residents, part-year residents, and non-residents comply with state tax laws and receive any credits or exclusions for which they qualify.

Full-Year Residents

• Single Filers Under 60: The threshold of $9,400 means that you must file a return if your Delaware AGI exceeds this amount. Filing ensures you report taxable income and claim any personal credits or pension exclusions you qualify for.
  
  
• Married Filing Joint Filers Under 60: The threshold of $15,450 applies to couples filing jointly; income above this level requires a Delaware return. Filing jointly often provides higher standard deductions and combined credits, reducing overall liability.
  
  
• Seniors and the Blind: For those age 60 or over or blind, thresholds increase up to $17,200 for single filers and $22,950 for married joint filers. These higher thresholds reflect the pension exclusion and other subtractions, easing the tax burden on retirees and individuals with disabilities.
  
  
• Dependents: If claimed as a dependent, you must file when your Delaware AGI exceeds $5,250 or higher age-based amounts. Filing independently allows dependents to claim their credits and recompute withholding.
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Part-Year Residents

• In-State Income: If you lived in Delaware for part of 2022 and earned any income while a resident, you must file a return reporting that portion of your Delaware AGI. Filing as a part-year resident lets you prorate deductions and credits accurately.
  
  
• Out-of-State Income from Delaware Sources: You also must file if you earned Delaware-source income while living elsewhere. Reporting ensures you pay tax only on income tied to Delaware and can claim credits on your home state return.

Non-Residents

• Delaware-Source Income: Non-residents who received any remuneration, rental, or business income sourced in Delaware during 2022 must file using Form PIT-NON. Filing allows you to report only income tied to Delaware and claim credit for taxes withheld.
  
  
• Credit for Other States’ Taxes: When you file, you may claim a credit for taxes paid to your home state on the same income. This prevents double taxation and ensures you pay the correct net tax liability.

Important Filing Deadlines

Regular Filing Deadline: May 1, 2023

Delaware individual income tax returns for the 2022 tax year must be filed by May 1, 2023. This deadline applies regardless of whether you owe a balance or are due a refund. Filing on time ensures you avoid the failure-to-file penalty of 5 percent per month on any unpaid tax.

Extension Deadline: October 16, 2023

If you filed Form PIT-EXT by May 1, 2023, your filing deadline is automatically extended to October 16, 2023. You must still estimate and pay any tax due by the original May 1 deadline; the extension applies only to submitting your completed return.

Payment Deadline & Interest on Late Payments

All taxes owed for 2022 must be paid by May 1, 2023, even if you receive a filing extension. Any unpaid balance accrues interest at 0.5 percent per month (or partial month) from May 2 until paid in full, and underpayment penalties may apply if estimated payments fall short.

What’s New for 2022

Rate Structure Stability

For the 2022 tax year, Delaware’s income tax retains its graduated rate structure, with rates ranging from 2.2 percent on the first portion of taxable income up to 6.6 percent for income above $60,000. This continuity means neither residents nor businesses must adjust estimated payment strategies or review new rate tables before completing their Delaware return.

Pension Exclusion Updates

Delaware allows taxpayers age 60 and over to exclude up to $12,500 of retirement income from their Delaware adjusted gross income. Military pensions under age 60 remain eligible for the same exclusion, keeping the treatment of retirement income consistent and giving retirees predictable relief under the pension exclusion.

Credit & Modification Updates

No new estate or local taxes were introduced in 2022, so Delaware collects revenue solely through state-level income taxes. Existing credits—such as the $110 per-person personal credit, the Volunteer Firefighter Credit (up to $1,000), and the Child and Dependent Care Credit—remain unchanged. Taxpayers filing electronically can still access their refund status page and payment account securely, benefiting from the same robust security measures since January 2021.

What Forms to Use

Form PIT-RES (Full-Year Residents)

This Delaware return is designed for residents who lived in the state for the entire tax year and reported their taxable income based on their federal return. This form ensures you align your Delaware AGI using your federal tax return figures and correctly calculate applicable credits and deductions.

Form PIT-NON (Non-Residents & Part-Year Choice)

Non-residents with Delaware-sourced income and part-year residents who choose non-resident status must file this form. It lets you report only income subject to Delaware income tax while leveraging credits for taxes paid to other states.

Common Supporting Schedules

• Form PIT-RSS: The main schedule for Delaware individual returns, covering Schedules I-V for allocating income, adjustments, and credits. Completing PIT-RSS helps ensure you include all necessary line items when calculating your Delaware AGI.
  
  
• Form PIT-RSA / PIT-NSA: Schedule A for itemized deductions—RSA for residents and NSA for non-residents. These schedules allow taxpayers to subtract qualifying expenses instead of taking the standard deduction, potentially lowering taxable income.
  
  
• Form PIT-EXT: The extension request voucher used to file for an October 16, 2023, extension. Filing PIT-EXT by the May 1 deadline lets you submit your Delaware return later, but remember that payments remain due by May 1.
  
  
• Form PIT-VCH: The electronic filer payment voucher used when you e-file and owe tax. Including this voucher with your electronic submission helps Delaware collect payments and update your account more quickly.
  
  
• Form PIT-UND: The underpayment of estimated taxes form for taxpayers who did not make sufficient estimated payment contributions throughout the tax year. Submitting PIT-UND ensures you calculate any interest or penalties owed on underpaid tax.
  
  

Step-by-Step Filing Instructions

Step 1: Gather Your Documents

Collect your W-2s, 1099s, and completed federal tax returns to establish your Delaware adjusted gross and taxable income. Include records of retirement income and estimated payment vouchers. Organizing your documents lets you efficiently complete your Delaware return and claim all eligible credits.

Step 2: Choose the Right Form

Determine whether to file Form PIT-RES (full-year residents) or PIT-NON (non-residents and part-year). Using the correct form ensures your federal return data transfers properly and avoids processing delays when you file your Delaware return.

Step 3: Calculate Delaware AGI

Start with Line 11 of your federal return and adjust for Delaware subtractions—pension exclusion, U.S. bond interest—and additions like state and local taxes not deductible federally. Accurately calculating AGI sets the foundation for your taxable income and applicable rates.

Step 4: Select Standard vs. Itemized Deduction

Compare the Delaware standard deduction with Schedule A itemized deductions for mortgage interest, charitable contributions, and local taxes paid. Choosing the option that minimizes your taxable income helps lower the tax Delaware collects on your income.

Step 5: Compute Tax & Submit

Use Delaware’s tax tables to compute your tax, apply personal and earned income credits, then either submit electronically via the Taxpayer Portal or mail your return and payment voucher to the correct P.O. Box. Register online to access your account, review payment status, and track your refund securely.

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Common Mistakes to Avoid

• Overlooking the pension exclusion: Failing to subtract up to $12,500 of qualified retirement income can inflate your taxable income and increase the tax that Delaware collects. Always review your retirement income statements and apply the pension exclusion if you are eligible to reduce your Delaware AGI.
  
  
• Skipping Delaware Schedule A when itemizing: Some taxpayers assume that because they itemized on their federal return, they must do the same for Delaware. Still, they may forget to attach Form PIT-RSA or PIT-NSA. Ensure you include the correct schedule to claim charitable contributions, mortgage interest, and local taxes paid.
  
  
• Missing required attachments or wrong mailing address: Sending your return without W-2s, 1099s, or supporting schedules—or using the incorrect P.O. Box—can delay processing and your refund. Double-check the mailing address based on whether you owe tax, expect a refund, or have a zero balance before you submit your paper return.
  
  
• Underestimating estimated payment penalties: You may owe penalties and interest if you did not pay at least 90 percent of your 2022 tax liability through withholding or estimated payments. Use Form PIT-UND to calculate underpayment charges and include the interest at 0.5 percent per month to avoid surprises when you file.
  
  
• Forgetting to register for electronic filing access: Waiting until the last minute to register for a DEL-E-FILE account can prevent you from filing electronically and delay your refund. Set up your online filing credentials well before the May 1 deadline to securely file and pay taxes electronically.

Filing Your Return

Electronically

File your Delaware return and pay taxes online via the secure Taxpayer Portal. Register to submit Form PIT-RES or PIT-NON, access your account to review payments, track your refund status, and avoid mailing delays. E-filing optimizes processing speed, security, and confirmation for individual and business filers.

By Mail

Print your completed return with Form PIT-VCH. If you owe a balance, then submit it by mail to the appropriate Wilmington P.O. Box:

• Refund due: P.O. Box 8710, Wilmington, DE 19899-8710
  
  
• Balance due: P.O. Box 508, Wilmington, DE 19899-0508
  
  
• Zero balance: P.O. Box 8711, Wilmington, DE 19899-8711

Using the correct mailing address ensures your return and payments reach the Division of Revenue by the due date.

Making Payments

The Taxpayer Portal gives all filers equal access to pay online, review their account, and submit estimated payment vouchers. 

Online Payment Options

• Credit Card Payments: Delaware accepts American Express, Discover, MasterCard, and Visa through the Taxpayer Portal, making it easy to submit your Delaware income tax payment electronically up to $10,000 per transaction. You can access your payment account online, review any processing fees before you file, and complete your payment on or before the May 1 due date to avoid interest charges.
  
  
• ACH Direct Debit: You may authorize a debit from your checking or savings account with no transaction limits, ensuring your payments for the 2022 tax year are posted directly and securely. This option integrates electronic filing and payment in one step, reducing errors and giving you immediate confirmation that Delaware collects your funds correctly.
  
  

Paper Payment Options

• Check or Money Order: Make your payment payable to “Delaware Division of Revenue,” include your Social Security number, tax year, and form number on the memo line, and mail it with Form PIT-VCH. Using the correct address based on whether you owe a balance or expect a refund ensures the state processes your payment without delay.
  
  
• Payment Voucher (Form PIT-VCH): Completing and attaching Form PIT-VCH to your mailed return registers your payment details, helping the Division of Revenue apply your funds accurately. This step supports faster processing and prevents misapplied payments that could affect your refund or account balance.
  
  

Estimated Payments & Underpayment Penalties

• Estimated Tax Payments: If you had taxable income not subject to withholding—such as freelance business earnings—use Form PIT-UND vouchers to make quarterly estimated payments throughout the tax year. Delaware requires at least 90 percent of your 2022 liability to be paid through withholding or estimates to avoid underpayment penalties.
  
  
• Underpayment Penalties & Interest: Any unpaid balance after May 1 accrues interest at 0.5 percent per month, and penalties apply if your estimated payments fall short of requirements. Regularly review the amounts you paid in your online account to confirm Delaware has recorded each payment, helping you avoid extra charges and protect any refunds due.
  
  

Tracking Your Refund or Balance Due

Check Refund Status Online

• Access the Refund Portal: You can check the status of your refund electronically by visiting Delaware’s refund status page and entering your Social Security number, tax year, and expected refund amount. This secure online tool provides real-time updates on whether your return has been received, reviewed, or processed.
  
  
• Review Your Account Details: Once logged in, you can view any balance due or payments posted to your account, ensuring you know precisely when Delaware collects outstanding taxes and interest.

Expected Processing Times

• Electronic Filing: Returns submitted electronically are usually processed within five business days if no additional review is required. Faster processing helps you receive your refund sooner or confirms your payment has been applied.
  
  
• Paper Filing: Paper returns can take up to eight weeks to process, and submissions undergoing manual review may require 10–12 weeks. If you file by mail with a payment voucher, allow extra time for USPS delivery and state processing.

Notifications & Follow-Up

• Email Confirmation: When you file electronically, you will receive an email confirmation of submission and payment. Keep this date-stamped confirmation in your records if you need to reference it later.
  
  
• Interest Accrual: If you owe additional tax after review, interest at 0.5 percent per month applies from the original May 1 due date until full payment is received. Monitor your account frequently to avoid unexpected charges.
  
  

Contact Information & Resources

For questions about your Delaware return or refund, contact the Division of Revenue Public Service Bureau at (302) 577-8200 during business hours or visit their website, where you can find office locations by city and access online support. You can also register for an account, submit forms, and review your payment and refund status. Official forms, instructions, and security information are available on the state website, ensuring you have accurate information to file and pay.

Final Filing Checklist

• Completed Return & Forms: Verify you have filled out Form PIT-RES or PIT-NON correctly based on your residency status and included any personal credit calculations. Double-check that your Delaware AGI matches your federal tax return figures before you submit.
  
  
• Income Documentation: Ensure all W-2s, 1099s, and retirement income statements are attached and reconciled with your taxable income calculations. This prevents discrepancies that could delay processing or trigger a review.
  
  
• Supporting Schedules & Vouchers: Include Form PIT-RSS and either PIT-RSA or PIT-NSA if itemizing, plus PIT-EXT for extensions or PIT-UND for estimated payments. Attaching the correct vouchers helps Delaware collect fees and apply credits without misapplication.
  
  
• Submission Method: Choose to file electronically via the Delaware Taxpayer Portal for faster processing and refund access, or mail your paper return to the appropriate P.O. Box based on whether you owe a balance or expect a refund. Confirm the mailing address or portal registration details before you submit.
  
  
• Signature, Date & Record Retention: Sign and date your return, include a daytime phone number for contact, and save copies of your Delaware return, federal return, and refund or payment confirmations for at least four years. Retaining these documents ensures you have proof of filing and payment if the state requests a review.
  
  

Frequently Asked Questions

What if I missed the May 1 deadline?

If you missed May 1, file your Delaware return electronically or by mail as soon as possible. You will accrue failure-to-file penalties and interest at 0.5 percent per month from the original due date. Filing late can affect your taxable income calculations and refund, so review requirements, register for an account, and submit your return promptly.

Can I e-file my Delaware return for free?

Delaware allows free electronic filing through its Taxpayer Portal. You can access the portal, register securely, and submit your Delaware return electronically without fees. E-filing speeds processing—you will receive an email confirmation and can check your refund status page online. This reduces errors, speeds your refund, and simplifies completing your state and federal return obligations. 

Which deductions do taxpayers commonly overlook?

Many taxpayers overlook the Delaware pension exclusion for retirement income, failing to subtract up to $12,500 from taxable income. Others skip itemizing on Schedule A for charitable contributions or local taxes paid. Reviewing federal tax return data and state-specific subtractions helps ensure you claim all credits and deductions when filing monthly. Always review payment status online.

Do non-residents need to file Delaware income tax?

Non-residents who earned any Delaware-source income must file Form PIT-NON regardless of residence. Reporting taxable income from wages, rental, or business activity ensures you pay state taxes only on income Delaware collects. You can claim a credit for taxes paid when you file your home state return, avoiding double taxation on the same income.

Does Delaware impose an estate tax, and how does it affect my return?

Delaware State does not impose an estate tax at the state level for tax year 2022, so you won’t calculate estate tax on your Delaware return. However, federal estate tax rules apply if your estate exceeds federal thresholds. Consult federal tax return guidance, review local taxes, and keep thorough records.