Back

Delaware

Delaware residents, are taxpayers who have resided for any part of the tax year for more than 183 days (predominant physical presence) in Delaware during that financial year. Delaware State income tax can be prepared and e-filed with IRS Federal Income tax returns using Tax2efile. Delaware has a graduated tax rate ranging from 2.2% to 5.55% on income under $60,000. The maximum income tax rate is 6.60% on income of $60,000 or over. Individuals who have been residents of Delaware for the entire year may not use the Form 200-02 NR.

PART-YEAR RESIDENT:

Part-year Residents must file a Delaware state income tax return while a resident of Delaware if they had income from any sources or as a non-resident of Delaware who had income from a Delaware source. Part-Year residents may elect to file either as resident or non-resident. The filer may wish to prepare both a resident and non-resident return. File which is more advantageous for the taxpayer.

NON-RESIDENT:

File a Delaware state income tax return if the taxpayer had any gross income during the tax year from sources in Delaware. Also, if the taxpayer files a married filing-separately return and had no income from Delaware sources, the individual doesn’t need to file a Delaware state income tax return. 200-02 NR Form is to be used for e-filing non-resident state income tax returns.