DELAWARE
Individual Income Tax Return
RESIDENT
2022
FOR THE FASTEST DELAWARE REFUND, SUBMIT YOUR RETURN ELECTRONICALLY
Advantages of electronic submission:
• If we do not need additional information, you may receive your refund in as little as 5 days.
• Direct deposit into checking or savings account, if to a U.S. bank account.
• Convenient, fast, easy and electronic receipt verication.
For more information regarding electronic and online ling options, visit revenue.delaware.gov.
NOTE: The average refund time for paper returns and returns
that require supporting documentation is 8 weeks.
Complete your
federal tax return
before preparing
your state return!
This booklet contains your 2022 State of Delaware individual income tax forms and
instructions. Please note the following:
• For details regarding organizations to which you may make a contribution, please see the Special Funds
page of this booklet.
• If you itemize your deductions for Delaware purposes, you are now required to complete and attach the
Delaware Schedule A.
• The Delaware Division of Revenue accepts online payments for personal income tax (estimated, nal,
extensions and balances due), gross receipts, withholding and licensing. Revenue accepts American Express,
Discover, MasterCard and VISA for credit payments up to $10,000. We also accept direct debit payments
(without dollar limitation) from a checking or savings account. Funds cannot come from an account outside
the United States.
Refund Inquiry: You can check the status of your refund by visiting tax.delaware.gov. Select “Check the Status
of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry.
Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal
return and b) received a Delaware refund, requested a carryover, contributed to one of the Special Funds OR
had your refund intercepted.
Contents
Who Must File ........................................................................................... 2
What Form to File ..................................................................................... 2
Who is a Resident..................................................................................... 2
Minors-Disabled-Deceased Taxpayers .................................................. 2
When to File .............................................................................................. 2
Extension of Time to File a Return ......................................................... 2
Steps for Preparing Your Return ............................................................ 2
What Documents to Attach .................................................................... 3
Persons 60 or Over Checklist ................................................................ 3
Members of Armed Forces ..................................................................... 3
Military Spouses ....................................................................................... 3
Requirement to File Estimated Taxes .................................................... 4
When to Make Your Estimated Tax Payment ....................................... 4
Estimated Tax Penalty ............................................................................. 4
Penalties and Interest ............................................................................. 4
Federal Privacy Act Information ............................................................. 4
Amended Returns .................................................................................... 4
Rounding O Dollars ............................................................................... 4
Address Change ....................................................................................... 4
Name, Address and Taxpayer ID ........................................................... 5
Filing Status............................................................................................... 5
PIT-UND Indicator .................................................................................... 5
Line-by-Line Instructions ......................................................................... 5
Section A - Additions ................................................................................ 5
Section B Subtractions ............................................................................ 5
Pension Exclusion for Individuals Under 60 ......................................... 6
Section C - Deductions ............................................................................ 7
Itemized Deductions ................................................................................ 7
Section D - Calculations ........................................................................... 8
Page 2 of Form PIT-RES ........................................................................... 8
Section E – Direct Deposit Information ................................................. 11
Direct Deposit or Refund ........................................................................ 11
Delaware College Investment Plan (529 Plan) ...................................... 11
Deceased Taxpayers ................................................................................ 11
Paid Preparer ........................................................................................... 11
PIT-RSA Instructions ................................................................................ 11
Medical and Dental Expenses ................................................................ 11
Interest You Paid ...................................................................................... 12
Gifts to Charity ......................................................................................... 12
Casualty and Theft Losses ...................................................................... 12
Other Itemized Deductions .................................................................... 12
Total Itemized Deductions ...................................................................... 12
Instructions For Tax Year 2022 Amended Returns Only ..................... 12
Who Must File: .......................................................................................... 12
What To File: ............................................................................................. 12
Specic Instructions ................................................................................. 12
Line By Line Instruction ........................................................................... 13
Form PIT-RSS Instructions ....................................................................... 13
DE Schedule I – Credit for Income Taxes Paid to Another State ........ 13
DE Schedule II – Earned Income Tax Credit (EITC) ............................... 13
DE Schedule III – Contributions to Special Funds ................................ 13
DE Schedule V – Delaware S Corporation Payments ........................... 14
SPECIAL FUNDS ........................................................................................ 14
Revised 01/26/23
Page 2
Form PIT-RES
RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS
Who Must File
1. If you are a Full-Year Resident of the State, you must le a tax return for
2022 if, based on your Age/Status, your individual Delaware adjusted
gross income (AGI) exceeds the amount shown below.
Age / Status
Filing Status
Claimed as a
dependent
on another
person’s
return
1 & 5 2 3 & 4
Filing Status
Married
ling
joint
Married
ling
separate
Under 60 $9,400 $15,450 $9,400 $5,250
60 to 64** $12,200 $17,950 $12,200 $5,250
65 and over
OR BLIND**
$14,700 $20,450 $14,700 $7,750
65 and over
AND
BLIND**
$17, 200 $22,950 $17,200 $10,250
This dollar amount represents your individual Adjusted Gross Income, NOT a total
combined with anyone else.
**Assumes only one spouse meets age or blindness criteria.
2. If you were a Part-Year Resident, you must le a Delaware tax return:
a. If you had income from any source while a resident of Delaware, or
b. If you had income from a Delaware source while you were a non-
resident of Delaware.
Part-year residents may elect to le either a resident or non- resident
return. You may wish to prepare both. File only the return which is
more advantageous for you.
Part-Year Residents electing to le a resident return – this option may be
advantageous if, during the period of non-residency, you had no income
from sources in other states and/or your only income was from Delaware.
Part-Year Residents electing to le a non-resident return – This option
may be advantageous if, during the period of non-residency, you had any
income from other states or sources outside of Delaware. Please refer to
the instructions for Form PIT-NON to review this option.
Note: Volunteer Fireghter, Child Care and Earned Income Tax Credits
cannot be taken on the non-resident return (Form PIT-NON).
3. If you are a Non-Resident who had gross income in 2022 from sources
in Delaware, you must le a Delaware Tax return.
What Form to File
PIT-RES PIT-NON
Full-year residents
Part-year residents
Non-residents
Who is a Resident
A resident is an individual who either:
• Is domiciled in this State for any part of the taxable year; or
• Maintains a place of abode in this State and spends more than 183
days of the taxable year in this State.
A domicile is the place an individual intends to be his permanent home;
a place to which he intends to return whenever he may be absent. An
individual can have only one domicile. A domicile, once established,
continues until the individual moves to a new location and exhibits a bona
de intention of making it his or her permanent home.
Full-Time Students with a legal residence in another state remain legal
residents of that state unless they exhibit intentions to make Delaware
their permanent residence.
NOTE*: Foreign Travelers – If you were out of the United States for at
least 495 days in the last 18 consecutive months and (at the same time)
you did not maintain a permanent place of abode in this State at which
you, your spouse, your children, or your parents were present for more
than 45 days, you are not considered a resident of this State.
*The above NOTE does not apply to members of the Armed Forces,
employees of the United States, its agencies, or instrumentalities.
Minors-Disabled-Deceased Taxpayers
If an individual is unable to le a return because he is a minor or is disabled,
the return shall be led by his authorized agent, guardian, duciary,
or the person charged with the care of the person or property of such
individual. See the Federal Form 1040 instructions for those authorized
to sign. If an individual is deceased, his nal return shall be led by his
executor, administrator, or other person responsible for the property of
the decedent. Please see Deceased on Page 11 for further instructions
on deceased taxpayers.
When to File
Individual income tax returns are due on or before May 1, 2023, for all
taxpayers ling on a calendar year basis. All others must le by the last
day of the fourth month following the close of their taxable year.
Extension of Time to File a Return
CAUTION: THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX
An extension of time to le your tax return is granted when the
Application for Automatic Extension (Form PIT-EXT) is led prior to the
due date of your return. Interest accrues on any unpaid tax at a rate of
½% per month, or fraction of a month, from the return’s original due
date until paid.
To extend your due date for submitting your completed income tax
return (from May 1, 2023 to October 16, 2023) submit the following to the
Division of Revenue no later than May 1, 2023:
1. The completed copy of Form PIT-EXT; and
2. Your payment of any balance of tax liability estimated to be due for
tax year 2022.
The application for an automatic extension, Form PIT-EXT, may be led
on-line at our website at tax.delaware.gov . If you owe tax with your
extension for 2022 and le on-line, you may use a direct debit from your
checking or savings account or pay by credit card. If you are paying by
direct debit you may specify a later payment date, up to the due date.
Payments by direct debit must not come from an account outside the U.S.
and may be made in any amount without dollar limitation. Payments up
to $10,000 can be made by credit card. If you choose not to le online, a
blank copy of Form PIT-EXT is available from the Division of Revenue or
from our website.
Blanket requests for extensions will not be granted. YOU MUST submit
a separate extension request for each return.
Steps for Preparing Your Return
Step 1
Complete your federal income tax return and any other state return(s).
They will be used in preparing your Delaware return.
Step 2
Fill in your name, address and ling status.
Step 3
Using the line-by-line instructions, begin by completing all lines relevant to
your return on the front of the form and complete each section in order.
Step 4
When you are nished, attach the appropriate documents to your
Delaware return. See “What Documents to Attach” on page 3.
Page 3
Step 5
Sign, date, enter your phone number, and send Form PIT-RES along with
all required attachments to the applicable address listed below. If the
return is prepared by a paid preparer, the paid preparer must also sign
the return.
Notes:
• The return is not complete unless it is signed and dated.
• If ling a joint return or a married combined separate return, both
spouses must sign the return.
• In order to aid in timely processing of your return, please include a
telephone number where you can be reached during normal working
hours.
• Each preparer is responsible for including all relevant items about
which he/she has information.
• Separate lers MUST submit their returns in separate envelopes.
Please DO NOT include duplicate copies of a spouse’s return.
What Documents to Attach
Attach the following documents to your Delaware return:
1. DE Schedule I, II, III, IV, and V (PIT-RSS), if completed.
2. W-2 Form(s) issued by your employer and all 1099-R forms to receive
credit for Delaware tax withheld.
3. A copy of Page 1 and Page 2 of your Federal Form 1040 and supporting
1040 schedules (1,2,3,4, etc.).
4. A copy of all federal schedules you are required to le with your federal
return (for example, Schedule C, D, E, F, etc.).
5. A copy of Federal Schedule EIC – Earned Income Credit.
6. Delaware (PIT-RSA), if you claim itemized deductions.
7. A signed copy of other state’s income tax return(s) if you claim a credit
for taxes paid to another State. Do NOT use the amount from your
W-2 form(s).
8. A copy of Federal Form 2441, if you claim a credit for Child and
Dependent Care expenses.
9. A copy of Form 1100S, Schedule A-1, if you claim a credit for taxes paid
by an S Corporation.
10. Form PIT-UND, pages 1 and 2, if you completed Part 3 of the PIT-UND
or if the calculated estimated tax penalty is greater than zero.
11. Forms PIT-CRS, PIT-RSA and Form 1801AC and/or Form 2001AC, if
applicable. See page 9 for a description of Form PIT-CRS Credits.
12. A copy of Form REW-EST, Real Estate Tax Return, if you declared and
paid estimated taxes on the sale of real estate owned in Delaware.
NOTE: Failure to attach the above required documentation may delay
the processing of your return.
If Enclosing Payment w/
Balance Due (from Line 45):
State of Delaware,
Division of Revenue, P.O. Box 508,
Wilmington, DE 19899-508
If Refund Due on Line 46: State of Delaware,
Division of Revenue, P.O. Box 8710,
Wilmington, DE 19899-8710
Zero Due returns or returns
without payment:
State of Delaware,
Division of Revenue, P.O. Box 8711,
Wilmington, DE 19899-8711
Persons 60 or Over Checklist
If you were 60 years of age or older on 12/31, please review the
following items before ling your return:
You are entitled to an additional personal
credit of $110.
Line 26b,
Page 8
You may be eligible for the pension exclusion. Line 6,
Page 6
Social Security and Railroad retirement
benets are excluded from Delaware taxable
income.
Line 8a,
Page 7
You may be eligible for an exclusion if your
earned income was less than $2,500.
Line 11,
Page 7
If you were 65 years of age or older on 12/31,
you are eligible for an additional standard
deduction of $2,500, if you did not itemize.
Line 20,
Page 8
Members of Armed Forces
While you are stationed in Delaware, your military and non-military pay is
subject to Delaware state income tax as follows:
Members of the Armed Forces
Are you a Legal
Resident of
Delaware?
Delaware Filing Required
Military Active
Duty Income
Other Income
Earned in DE
Other Income
Earned in
Other States
Yes Yes* Yes*
Yes*
No No Yes*
No
*Whether you are stationed in Delaware or not.
Your state of legal residence is the same as it was when you entered
the Armed Forces unless you voluntarily changed it while in the Armed
Forces. For example, if you were a legal resident of Delaware when you
entered the Armed Forces, you remain a legal resident of Delaware for
Delaware state income tax purposes unless you voluntarily abandoned
your Delaware residency and established a new legal domicile in another
state.
If you change your legal residence, in the year you change, you are a part-
year resident of both states. A change in legal residence is documented
by ling DD Form 2058 and DD Form 2058-1 with your military personnel
oce.
The following examples illustrate this:
1. Airman John Green, who is a legal resident of Delaware (domiciled
in Delaware), was ordered to duty in, and moved his family to, New
Jersey. The family has no income other than Green’s military pay.
Airman Green will le a federal and Delaware Resident tax return only.
A New Jersey state tax return is not required.
2. Sergeant Paul Smith, whose domicile is Ohio, to which he is liable for
income taxes, has been on active duty in Delaware for 12 months.
Sergeant Smith is single and has non-military income from Delaware.
Sergeant Smith will le as a non-resident of Delaware (using Form PIT-
NON) reporting all his income in Column A. He will deduct his military
compensation from his Delaware Non-Resident Return as a federal
adjustment to gross income. (Column A, Line 16.) Sergeant Smith
should contact Ohio for his ling requirements for Ohio.
Military Spouses
All income of a non-military spouse is taxed in the state of their legal
residence. The following examples illustrate this:
1. Airman Dan Brown and his spouse are legal residents of Delaware
(domiciled in Delaware). Airman Brown was ordered to duty in, and
moved with his spouse to, New Jersey. Besides Airman Brown’s military
pay, his spouse has New Jersey source wages. Airman Brown and
his spouse will le both a federal and Delaware Resident tax return
reporting both military and nonmilitary income. A New Jersey state tax
return is not required.
2. Sergeant Michael Jones, whose domicile is not Delaware, has been on
active duty in Delaware for 12 months. Sergeant Jones is married and
his spouse has non-military income from Delaware. If Sergeant Jones’
spouse maintains a legal residence in a state other than Delaware, a
Delaware state tax return will not be required. Sergeant Jones and
his spouse should contact their state of legal residence for their ling
requirements.
A military spouse claiming an exemption from Delaware’s income Tax
withholding requirements must complete an Annual Withholding Tax
Exemption Certication Form, Form W-4DE, and provide it to their
employer. This form is also available on our website at revenue.delaware.
gov . A military spouse claiming an exemption must meet the conditions
set forth under the Service Members Civil Relief Act, as amended by the
Military Spouses Residency Relief Act.
Page 4
Requirement to File Estimated Taxes
Every person who is either a resident of Delaware or has income from
Delaware sources may be required to le quarterly Declarations of
Estimated Tax to the Delaware Division of Revenue if the Delaware tax
liability less payments and credits can reasonably be expected to exceed
$800 (See worksheet on page 4).
You may be required to make estimated tax payments if you receive
unemployment compensation, a lump sum distribution, or a large bonus
at the end of the year.
You may also be required to make estimated tax payments if you are a
Delaware resident and:
• Your employer does not withhold Delaware tax or
• You work in another state whose tax withholding rate is lower than
Delaware’s.
The estimated tax instructions contain the worksheet for computing
your estimated tax liability and will be available after January 15, 2023. If
you need estimated tax coupons, you may nd them on our website at
revenue.delaware.gov/personal-income-tax-forms/ , leave a message
on the forms voice mailbox at (302) 577-8588 to request them, or call toll
free 1-800-292-7826 (Delaware only).
Estimated tax payments may be made on-line at tax.delaware.gov by
direct debit from your checking or savings account or by credit card. If
you are paying by direct debit you may specify a later payment date, up
to the due date. Payments by direct debit may not come from an account
outside the U.S. and may be made in any amount without dollar limitation.
Payments up to $10,000 can be made by credit card. If you want to pay by
check, you must use the paper form PIT-EST available on our website at
revenue.delaware.gov.
When to Make Your Estimated Tax Payment
For estimated tax purposes, the year is divided into four payment periods.
Each period has a specic payment due date as indicated below:
Who Must File Estimated Taxes for 2023
To determine if you must pay estimated income tax payments
complete the following:
1.
Enter the amount of your total estimated tax
liability for 2023 (See the tax table or tax rate
schedule).
1
2.
Enter the amount of your estimated Delaware
withholding taxes and other credits for 2023.
2
3.
Enter the balance due (Line 1 minus Line 2). 3
4.
You DO NOT have to le estimated taxes if:
• Line 3 is less than $800, or
• Line 2 is at least 90% of Line 1, or
• Line 2 is at least equal to 100% of your total tax liability for
2022. If your 2022 Delaware AGI exceeded $150,000, or if
you are ling status 3 and your 2022 Delaware AGI exceeded
$75,000, line 2 must at least equal 110% of your 2022 tax
liability.
For the Period: The payment due date is:
1/1/23 through 3/31/23 May 1, 2023
4/1/23 through 5/31/23 June 15, 2023
6/1/23 through 8/31/23 September 15, 2023
9/1/23 through 12/31/23 January 16, 2024
For more information concerning estimated taxes or to access the payment
voucher and worksheet, visit de.gov/estimated, or call (302) 577-8200.
Estimated Tax Penalty
You may owe this penalty if the amount you owe (Line 40, Balance Due) is
more than 10% of the tax shown on your return (Line 32, Balance).
Exceptions to the Penalty
You will not owe the penalty if your 2022 tax return was for a period of 12
full months AND ONE of the following applies:
1. You had no tax liability for 2021 (Line 16), or
2. The total of Line 31 (Total Non-Refundable Credits) , Line 33 (Earned
Income Tax Credit) and Line 39 (Total Refundable Credits) on your 2022
return equals at least 100% of the tax liability shown on your 2021
return and estimated tax payments for 2022 were made on time. Use
110% of your 2021 tax liability if your 2021 Delaware AGI exceeded
$150,000, or if you are ling status 3 and your 2021 Delaware AGI
exceeded $75,000.
3. For Special Rules regarding Farmers and Fishermen and for waivers of
the penalty, please see the separate instructions for Form PIT-EST and/
or Form PIT-UND.
Penalties and Interest
1. Interest – Underpayment or late payment
The Delaware Code provides that interest on any underpayment or
late payment of income taxes due shall accrue at the rate of ½% per
month, from the date prescribed for payments to the date paid.
2. Penalty – Late-ling of balance due return
The law imposes substantial penalties for failure to le a timely
return. Late-led returns with a balance due are subject to a penalty
of 5% per month of the balance due.
3. Penalty – Negligence/fraud/substantial understatement
The law also provides severe penalties for ling a false or fraudulent
return, or for a false certication. The mere fact that the gures you
report on your Delaware return are taken from your Federal return
will not relieve you from the imposition of penalties for negligence or
for ling a false or fraudulent return.
4. Penalty – Failure to pay
The law provides a penalty of 1% per month (not to exceed 25%) of
the net tax liabilities for failure to pay the tax liability due on a timely
led or late-led return. This penalty is in addition to the interest
charged for late payment.
5. Penalty – Failure to File/Pay Estimated Taxes
The law provides a penalty of 1½% per month of the computed tax
payment for failure to le/pay estimated taxes due. This penalty is in
addition to those penalties and interest listed above. The penalty is
also assessed if an estimated payment is led late.
Federal Privacy Act Information
Taxpayer IDs must be included on your income tax return. The mandatory
disclosure of your Taxpayer ID is authorized by Section 306, Title 30 of
the Delaware Code. Such numbers are used primarily to administer and
enforce all tax laws, both civil and criminal, for which the Division of
Revenue has statutory responsibility.
Amended Returns
If any changes made to your federal return aect your state income tax
liability, you are required to report the change to the Delaware Division
of Revenue within ninety (90) days after the nal determination of
such a change and indicate your agreement with the determination
or the grounds of your disagreement. Use Form PIT-RES to change an
income tax return you have already led, and attach a copy of any federal
adjustments.
Rounding O Dollars
Dollar amounts on your return must be rounded o to the nearest whole
dollar. This means that amounts from 50 to 99 cents are increased to the
next dollar. For example, $1.50 becomes $2.00 and $1.49 becomes $1.00.
Address Change
If you move after you le your return, you should notify the Division of
Revenue of your address change in writing. Please be sure to include your
and your spouse’s Taxpayer ID(s) in any correspondence with the Division
of Revenue.
Page 5
Page 1 of Form PIT-RES
Name, Address and Taxpayer ID
Print your name(s), address, and taxpayer ID(s) in the space provided.
If you are married, give names and taxpayer ids for both you and your
spouse whether you le joint or separate returns. If you are a Jr., Sr., II, III,
etc., please indicate it in the Jr., Sr., III, box.
If either the primary taxpayer or spouse is deceased, the surviving
spouse information should be entered rst under “Your Taxpayer ID
and Your Last Name”. The deceased person’s data should be entered
under “Spouse’s Taxpayer ID and Spouse’s Last Name”. Also, write
DECD after their rst name. For an example, please see Page 11.
Filing Status
Please indicate your ling status by marking the appropriate box.
FILING STATUS 1 – SINGLE TAXPAYER
If you were single on December 31, 2022, consider yourself Single for the
whole year and use Filing Status 1.
FILING STATUS 2, 3, AND 4 – MARRIED TAXPAYERS
You may le Joint, Separate, or Combined Separate Delaware returns. If
you use Filing Status 4, you are in fact ling two separate returns which
have been combined on the same form for convenience.
NOTE: Generally, separate returns (ling status 3 or 4) will be
advantageous if both spouses have Delaware adjusted gross income
in excess of $9,400.
If you elect to use Filing Status 3 or 4, both you and your spouse
must compute your taxable income the same way. This means if one
itemizes deductions, the other must itemize. If one takes the standard
deduction, the other must take the standard deduction in computing
taxable income.
If you elect to use Filing Status 3, you must include your spouse’s name
and taxpayer ID on your return.
For Filing Status 3 or 4, you must each report your own income, personal
credits, deductions, and one-half of the income derived from securities,
bank accounts, real estate, etc., which are titled or registered in joint
names.
FILING STATUS 5 – HEAD OF HOUSEHOLD
If you led as Head of Household on your federal return or qualify as
certain married persons living apart, you may le as Head of Household
on your Delaware return.
Part Year Residents
If you were a part-year resident of Delaware in 2022 electing to le as a
full-year resident, indicate the dates of your Delaware residency.
PIT-UND Indicator
Check the “Form PIT-UND Attached” box and attach a copy of Form PIT-
UND to your return if you have calculated the underpayment of estimated
taxes and an estimated penalty is due OR if you completed Part 3. Use
Form PIT-UND to determine if you owe a penalty for the underpayment of
estimated tax and to calculate the amount of the penalty.
To obtain Form PIT-UND, please contact our oces or visit the Division
of Revenue website at revenue.delaware.gov. Do NOT check this box if
a completed Form PIT-UND (Pages 1 and 2) is not being sent with your
return. Do NOT submit a Federal Form 2210 instead of a Form PIT-UND.
Do not submit computer worksheets in lieu of Form PIT-UND.
Line-by-Line Instructions
Next, complete the front of the form beginning with Line 1. Instructions
below.
Section A - Additions
Line 1
Federal Adjusted Gross Income
If you are using ling status 1, 2 or 5, enter your Federal Adjusted Gross
Income from Federal Form 1040, Line 11 into Column B. If you were not
required to le a federal return, complete Federal Form 1040 to determine
your federal adjusted gross income. If you are using Filing Status 3 or 4,
use the worksheet on page 6 to assist in separating income, losses,
and deductions between spouses. You must each report your own
income, losses, and deductions, and one-half of income derived from
securities, bank accounts, real estate, etc., which are titled or registered
in joint names.
Line 2
Interest on State and Local Obligations other than
Delaware
Interest you received from any obligations of States other than Delaware
or their political subdivisions is taxable and must be added on Line 2.
Examples of interest that is taxable:
• Interest received on Pennsylvania Turnpike Bonds.
• Mutual fund dividends not included on Line 1 that are attributable
to interest on state or local obligations (minus those attributable to
the State of Delaware and its authorities and political subdivisions
provided the mutual fund reports that amount to you in writing).
Line 3
Fiduciary Adjustments, Oil Percentage Depletion
Net additions from duciary adjustments derived from income received
from an estate or trust as shown on Federal Form K-1, Beneciary’s Share
of Federal Income and Deductions, should be included on Line 3.
Oil Percentage Depletion
The law provides for the disallowance of any percentage depletion
deduction allowable under federal law, to the extent it is in excess of cost
depletion. Add the excess to the amount of duciary adjustments and
enter the total on Line 3.
Section B Subtractions
Line 5
Interest Received on U.S. Obligations
Interest received on obligations of the United States included on your
federal tax return is exempt from Delaware tax and should be entered on
Line 5. Failure to identify the payor on Federal Schedule B will result in the
disallowance of the deduction. Interest received on obligations for which
the United States is NOT the primary obligor or which are NOT guaranteed
by the full faith and credit of the United States is not exempt from tax and
may not be entered on Line 5 (Examples are shown in the table below).
LINE 5 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS
Examples of
INTEREST THAT IS EXEMPT
Examples of
INTEREST THAT IS NOT EXEMPT
U.S. Treasury Bill, Bonds (Series E,
F, G, H), Certicates, Notes
Federal National Mortgage Asso-
ciation (Fannie Mae)
Export Import Bank
Federal Home Loan Mortgage
Corp.
Federal Deposit Insurance Corp.
Government National Mortgage
Association (Ginnie Mae)
Federal Farm Credit Bank
Federal Intermediate Credit Banks
International Bank of Reconstruc-
tion and Development
Federal Land Banks
Tennessee Valley Authority
Mutual Fund Dividends (Dollar
amount or percentage directly
attributed to a U.S. obligation,
provided the Mutual Fund reports
that amount to you.)
Student Loan Marketing Associ-
ation
(Sallie Maes)
Page 6
Line 6
Pension Exclusion
Amounts received as pensions from employers (including pensions of a
deceased taxpayer) may qualify for an exclusion from Delaware taxable
income, subject to the limitations described below.
An early distribution from an IRA or pension fund for emergency
reasons or following a separation from employment does not qualify
for the pension exclusion. If the distribution code listed in Box 7 of
your 1099 R is a 1 (one), or if you were assessed an early withdrawal
penalty on Federal 1040, Schedule 2, Line 8 for the distribution, then
that distribution DOES NOT qualify for the pension exclusion.
Pension Exclusion for Individuals Under 60
IF YOU WERE UNDER 60 on December 31, 2022 and retired from the
United States military and received pension income during the year, your
exclusion equals $12,500 or the amount of your pension, whichever is less.
IF YOU WERE UNDER 60 on December 31, 2022, and you receive a non-
military pension, your exclusion equals $2,000 or the amount of your
pension, whichever is less.
IF YOU WERE 60 OR OVER on December 31, 2022, your exclusion is
determined as follows:
1. Amount of pension ........................................... $
2.
Amount of “eligible retirement income”
(See denition below) .........................................
$
3. Total (add lines 1 and 2) ................................... $
4.
Enter Line 3 or $12,500, whichever is less
here and on Line 6 ............................................
$
Eligible retirement income includes dividends, capital gains net
of capital losses, interest, net rental income from real property and
qualied retirement plans (IRC Sec. 4974), such as IRA, 401(k), Keogh
plans, and government deferred compensation plans (IRC Sec. 457).
NOTE: Each taxpayer may receive ONLY ONE pension
exclusion, even if he or she is receiving more than one
pension or other retirement distribution. Spouses who each
receive pensions are entitled to one exclusion each.
Disability pension income paid by your employer is reported as wages
on the federal return, until you reach the minimum retirement age.
Minimum retirement age generally is the age at which you can rst
receive a pension or annuity if you are not disabled. Therefore, disability
pension income would not qualify for the pension exclusion.
Pension Exclusion Example: The primary taxpayer received $10,000 in
pension income. The secondary taxpayer received no pension income.
The taxpayers had joint bank accounts and mutual fund accounts. They
earned $5,000 in interest from the bank, $1,000 in dividends and $3,000 in
capital gains. The income from these joint accounts would be split equally
between the two taxpayers.
Both taxpayers, in this example, are over 60 years old. The primary
taxpayer has $14,500 of eligible retirement income (10,000+
2,500+500+1,500=14,500), so the pension exclusion for the primary
taxpayer is $12,500, the maximum exclusion. The eligible retirement
income of the secondary taxpayer is $4,500 (2,500+500+1,500= 4,500), so
the secondary taxpayer is entitled to a pension exclusion of $4,500. The
secondary taxpayer cannot include in the pension exclusion calculation
the amount by which the primary taxpayer exceeded the $12,500
maximum exclusion. When ling a joint return, the combined exclusion
for the primary and secondary taxpayer would be $17,000 (12,500+4,500).
Please remember to enclose the 1099R forms and other supporting
schedules to support your pension exclusion.
Line 7
Delaware State Tax Refund, Fiduciary Adjustment, Work
Opportunity Tax Credit, Delaware NOL Carryovers
Delaware State Tax Refund
If some or all of your Delaware state tax refund was included in federal
adjusted gross income, include the amount on line 7 to reduce your
Delaware AGI.
LINE 1 WORKSHEET
ALLOCATION OF FEDERAL ADJUSTED GROSS INCOME BETWEEN SPOUSES (Filing Status 3 and 4 Only)
Federal/Pro forma Spouse Yourself
1.
Wages, salaries, tips, etc 1.
00 00 00
1.
2.
Interest 2.
00 00 00
2.
3.
Dividends 3.
00 00 00
3.
4.
Taxable refunds, credits, or osets of state and local income
taxes
4.
00 00 00
4.
5.
Alimony received 5.
00 00 00
5.
6.
Business income or (loss) 6.
00 00 00
6.
7a.
Capital gain or (loss) 7a.
00 00 00
7a.
7b.
Other gains (or losses) 7b.
00 00 00
7b.
8.
IRA distributions 7.
00 00 00
8.
9.
Taxable pensions and annuities 9.
00 00 00
9.
10.
Rents, royalties, partnerships, s-corps, estates, trusts, etc. 10.
00 00 00
10.
11.
Farm income (or loss) 11.
00 00 00
11.
12.
Unemployment compensation (insurance) 12.
00 00 00
12.
13.
Taxable social security benets 13.
00 00 00
13.
14.
Other income 14.
00 00 00
14.
15.
Total income. Add Lines 1 through 14 15.
00 00 00
15.
16.
Total Federal Adjustments (Federal Schedules) 16.
00 00 00
16.
17.
Federal Adjusted Gross Income. Subtract Line 16 from Line 15.
Enter on page 1, Line 1, columns A and B of your Delaware return
17. 00 00 00 17.
Page 7
Fiduciary Adjustment
Net subtractions from duciary adjustments derived from income received
from an estate or trust, as shown on your Federal Form K-1, Beneciary’s
Share of Income and Deductions, should be included on Line 7.
Work Opportunity Tax Credit
The law allows a deduction for the portion of wages paid but disallowed
as a deduction for federal tax purposes by reason of claiming the work
opportunity credit on the federal return. That portion of the deduction
for wages, which is disallowed for federal purposes, should be entered on
Line 7. In order to claim this modication, you must attach Federal Form
5884.
Delaware Net Operating Loss Carryovers
Taxpayers who were prevented in previous years from carrying back
federal net operating losses to their Delaware returns (because of
Delaware’s $30,000 limit on net operating loss carrybacks) are permitted
to carry these additional losses forward on their Delaware return in years
following the loss year.
Line 8a
Taxable Social Security/RR Retirement Benets/Higher
Education Exclusion/Certain Lump Sum Distributions
Social Security/Railroad Retirement Benets
Social Security and Railroad Retirement benets are not taxable in
Delaware and, therefore, should not be included in taxable income. Enter
on Line 8a the total of any taxable payments included on Line 1.
Higher Education
Distributions received from qualied retirement plans (IRC Sec. 4974,
including IRAs), deferred arrangements (such as 401(k) plans) and
government deferred compensation plans (IRC Sec. 457) may be excluded
from Delaware adjusted gross income to the extent they are used in the
same tax year to pay for books, tuition or fees at an institution of higher
education attended by the taxpayer or by his or her dependents who
have NOT attained the age of 26 by December 31, 2022, as long as such
amounts have been included in federal adjusted gross income. Please
include a copy of all 1098T forms and proof of payment(s) with your return
to support your deduction.
Certain Lump Sum Distributions
Enter on Line 8a the amount, if any, of lump sum distributions included
in federal adjusted gross income for which you used Form PIT-STC to
calculate the tax on Line 24.
Line 8b
529 Contribution to Delaware-sponsored Tuition
Program and ABLE Program
529 Contribution to Delaware-sponsored Tuition Program
Contributions made to a Delaware-sponsored tuition program may be
excluded from Delaware adjusted gross income up to a maximum. For a
single, married ling separately, or head of household ler whose federal
adjusted gross income is less than $100,000 the maximum exclusion is
$1,000. For married ling joint lers whose federal adjusted gross income
is less than $200,000 the maximum exclusion is $2,000. Contributions to
an account in a Delaware-sponsored tuition program for expenses used
for tuition in connection with enrollment or attendance at an elementary
or secondary public, private, or religious school are not deductible.
ABLE Program Contributions
Contributions made to a qualied ABLE program (IRC Sec. 529A(b)) up to a
maximum of $5,000 for individual lers and $10,000 for joint lers may be
excluded from Delaware adjusted gross income.
Line 11
Persons 60 or Over or Disabled
The law provides for exclusions from gross income to persons meeting
certain qualications. Please refer to the Line 11 worksheet below.
LINE 11 WORKSHEET, PERSONS 60 OR OVER OR DISABLED
Single, married ling
separate returns.
Y N Married ling joint returns. Y N
Were you at least 60
years old or totally and
permanently disabled on
12/31/2022?
Were both spouses at least
60 years old or totally and
permanently disabled on
12/31/2022?
Did your earned income
(i.e., wages, tips, farm, or
business income) total
less than $2,500?
Is combined earned
income (i.e., wages, tips,
farm or business income)
less than $5,000?
Is Line 10 $10,000 or
less?
Is Line 10 $20,000 or less?
If you answered YES to all,
enter $2,000 on Line 11.
If you answered YES to all,
enter $4,000 on Line 11.
NOTE: If you are ling a joint return and only one spouse
qualies for this exclusion, you should consider ling
separate returns (Filing Status 3 or 4).
Section C - Deductions
Itemized Deductions
If you elect to itemize deductions, complete Section C, Lines 13-18, to
determine the amount of itemized deductions that you may claim on your
Delaware return; otherwise, skip this section.
NOTE: If you claimed a standard deduction on your federal
return, you may still elect to itemize your deductions on the
Delaware return. In this case, complete and attach Form
PIT-RSA.
NOTE: Do not enter motor vehicle title, realty transfer tax fees or
transfer fees as other taxes. They do not qualify.
Line 13
Total Itemized Deductions from Form PIT-RSA
(Must attach Form PIT-RSA)
Enter the total amount of itemized deductions shown on Form PIT-RSA.
All federal limitations apply to the calculation of Delaware itemized
deductions. See Instructions on page 11.
If you are unable to specically allocate deductions between spouses,
prorate the deductions based on the ratio of each spouse’s separate
income to the total joint income. For example, if one spouse earns 60%
of the household income, allocate 60% of the itemized deductions to
that spouse and the other 40% of the itemized deductions to the spouse
earning 40% of the household income. Enter the allocated itemized
deductions on line 17b in the respective columns.
Line 14
Foreign Taxes Paid
If you elected the Foreign Tax Credit on your federal return, you may
add the amount of foreign taxes that were actually paid to your Federal
itemized deductions to calculate your allowable Delaware itemized
deductions. Foreign taxes accrued, but not paid, are not allowed as an
addition. On Line 14, enter the amount of foreign tax paid included on
Federal Form 1116, or if you were not required to le Federal Form 1116,
enter the amount of foreign tax paid.
Line 15
Charitable Mileage Deduction
If you used your automobile to perform a voluntary service for a charitable
organization, you may increase your itemized deductions as follows:
Miles driven 1/1/2022–12/31/2022 x .26 = $
(Enter this amount on Line 15).
Line 17
Form PIT-CRS Tax Credits
Enter the amount of the charitable contribution claimed in your federal
Page 8
itemized deductions for permanent gifts of land, or interest in land, to
public agencies and qualied private nonprot charitable organizations
and any investment in Neighborhood Assistance for which you claimed
a tax credit for Form PIT-CRS on Line 12 of your Delaware return. Form
1801AC and/or Form 2001AC and the Division of Revenue approval letter
must be attached to your return.
Line 18
Net Itemized Deduction
Calculate the amount of your net itemized deductions by subtracting Line
17 from Line 16.
Line 19a
Standard Deduction
The law allows you to take a standard deduction in lieu of itemizing your
deductions. If you elect to take the Delaware STANDARD DEDUCTION, be
sure to check the box on Line 19a and enter the appropriate amount as
listed below:
Delaware Filing Status Standard Deduction Enter on Line 19
1
$3,250
Column B
2
$6,500
Column B
3
$3,250
Column B
4
$3,250
Columns A & B
5
$3,250
Column B
NOTE: If you claimed a standard deduction on your federal return, you
may still elect to itemize your deductions on the Delaware return. In this
case, complete and attached Delaware Form PIT-RSA.
NOTE: If one spouse elects the standard deduction, the other spouse
must also take the standard deduction.
Line 19b
Itemized Deductions
If you elect to itemize deductions:
a. Check the box on Line 19b.
b. Complete Section C, Lines 13 through 18 on the front of your
Delaware return.
c. Enter the amount from Line 18 on Line 19.
d. Attach a copy of Form PIT-RSA.
Line 20
Additional Standard Deduction
The additional standard deduction is allowable only for those persons 65
years of age or older and/or blind, electing to use the Delaware standard
deduction.
NOTE: If you elect to itemize your deductions, you do not qualify for the
additional standard deduction even though you may be 65 years of age
or older and/or blind. If you itemize deductions, do not check the “65 or
over” box.
If you qualify for the additional standard deduction:
1. Be sure you checked the box on Line 19a to indicate you are using the
standard deduction.
2. Check the appropriate box(es) relating to age and/or blindness on Line
20.
3. Multiply the number of boxes checked on Line 20 by $2,500 and
determine the total (a maximum of $5,000 per individual).
4. If you are ling a combined separate return, enter the amount
pertaining to each spouse (boxes checked x $2,500) in the spouses’
respective columns ($5,000 per spouse age 65 or over and blind;
$2,500 per spouse age 65 and over or blind).
5. All other ling statuses should enter the total for both individuals in
Column B.
Section D - Calculations
Line 23
Tax Liability From Tax Rate Table/Schedule
If Line 22 is less than $60,000, use the tax table to compute your tax
liability. If line 22 is $60,000 or greater, use the tax schedule at the end of
the tax table to compute your tax liability. Enter your tax liability on Line
23.
Line 24
Lump Sum Distribution
A qualied lump sum distribution is the payment of the entire balance
from a qualied plan (for example, pension, prot-sharing or stock bonus
plans). The payments must all be received in the same tax year.
This form applies, in the case of someone who is not self-employed, only
when the distribution (dened above) was made:
• Due to the participant’s death;
• Due to the participant’s separation from employment; or
• After the participant had attained age 59½.
In the case of a self-employed person, this form applies only when the
distribution (dened above) was made:
• Due to the participant’s death;
• After the participant had attained age 59 ½; or
• The participant was previously disabled.
An early distribution from an IRA or pension fund for emergency
reasons or following a separation from employment does not qualify
for the pension exclusion. If the distribution code listed in Box 7 of
your 1099 R is a 1 (one), or if you were assessed an early withdrawal
penalty on Federal 1040, Schedule 2, Line 6 for the distribution, then
that distribution DOES NOT qualify for the pension exclusion. Please
attach the appropriate forms with your return.
Page 2 of Form PIT-RES
Line 26a
Personal Credits
Enter the total number of dependents listed on your federal return,
multiply by $110 and enter the total on Line 26a. If you are married and
ling a combined separate return (Filing Status 4), split the total between
Columns A and B in increments of $110. You are still eligible for this credit
even though you do not recognize personal exemptions on your federal
return.
NOTE: You are not entitled to a Delaware Personal Credit if
you are listed as a dependent on another individual’s Federal
return. Enter “0” in the space provided on Line 26a.
If you are married and ling separate returns (Filing Status 3), allocate
dependents to each return and multiply by $110, entering the total for
each return in Column B. Please see example below. All other ling
statuses place the total in Column B.
If you were not required to le a federal return, enter $110 for each spouse
reporting income plus $110 for each person who could have been listed as
a dependent had you been required to le a federal return. Allocate the
total personal credits for your ling status as described in the paragraph
above.
Example: If you led your federal return as married ling jointly and have
no dependents, enter $220.
• $110 in each column if Filing Status 4
• $110 per return in Column B if Filing Status 3, or
• $220 in Column B if Filing Status 2.
Please ensure that the number of personal credits listed on the Delaware
return does not exceed the number of dependents reected on your
Federal return. This data will be veried with the IRS.
Line 26b
Additional Personal Credits
If you and/or your spouse were 60 years of age or over on December
31, 2022, check the appropriate box(es), multiply the number of boxes
checked by $110, and enter the total on Line 26b.
If you are ling a combined separate return (Filing Status 4), enter $110 in
the column(s) that correspond to the checked box(es).
Line 27
Other State Tax Credit
If you are a resident of Delaware (or elect to be taxed as one) and pay
income taxes to another State on income earned in the other State which
is also included in your Delaware taxable income, the law allows you a tax
credit against your Delaware income tax. Do not include city wage taxes
or county taxes paid directly to the county. (See Worksheet below.) If
Page 9
you claim a credit for taxes paid to another state, you must attach a
signed copy of the income tax return led with the other state(s). In
addition, your Delaware return information will be shared with the
other state(s) for which you claimed the credit.
If you are claiming a credit for taxes paid to more than one State, you must
complete Form PIT-RSS Schedule I and attach it to your Resident return.
Example: You claim a credit for taxes paid to Pennsylvania AND New Jersey
on your Delaware return. On Form PIT-RSS Schedule I, enter the names
of the other States and amount of credit claimed in HIGHEST to LOWEST
credit amount order.
LINE 27 WORKSHEET : CREDIT FOR TAXES PAID TO ANOTHER STATE
Column A Column B
1. Enter adjusted gross income from
the other state return.
1
2. Delaware adjusted gross income
(Line 12 of return).
2
3. If Line 1 is less than Line 2:
divide Line 1 by Line 2 and enter.
If Line 1 is greater than Line 2:
enter 100%.
3
4. Enter amount from Line 23, Form
PIT-RES.
4
5. Multiply Line 3 by Line 4. 5
6. Enter taxes paid to other states
(net of credits). (Exclude city wage
and county taxes paid directly to
county).
6
7. Your credit allowance for this
state is the smaller of Line 5 or 6.
Enter this amount here and on
Line 27 of Form PIT-RES.
7
With regard to any credit claimed for taxes paid to another state, the credit
is limited to the smallest of the following:
The Delaware tax liability;
a. The tax liability due and paid, after the application of all credits
(for example, tax forgiveness credit, earned income credit, poverty
level credit), to the other state. The amount due and paid is not the
amount on your W-2; or
b. The amount computed by multiplying the Delaware tax by a fraction,
the numerator of which is your adjusted gross income from sources
in the other state and the denominator of which is your Delaware
Adjusted Gross Income (Line 12).
NOTE: If you le using ling status 4 – married ling combined separate –
enter the credit in the column for the person who actually worked or was
taxed by the other state.
NOTE: Taxes paid to a political subdivision of a state cannot be claimed as
a credit. The District of Columbia is classied as a “State” for the purpose
of this credit and, therefore, taxes paid to the District of Columbia can be
claimed as a credit on Line 12.
Line 28
Volunteer Fireghter Credit
Enter on Line 28 the total of the following credit(s) to which you are
entitled:
The law allows a credit of $1,000 against the income tax liability of
Delaware residents who are active reghters, or members of re
company, auxiliaries, or rescue squads. To qualify for the credit, you must
be an active volunteer reghter on call to ght res on a regular basis,
a member of a re company auxiliary or active member of an organized
rescue squad in a Delaware volunteer company. Active status of the
members is veried annually by the Division of Revenue with the
volunteer re companies.
You must enter the Fire Company number where you volunteer on Line
28 Column A and/or Column B, to qualify for the credit, enter the amount
of this credit on Line 28. Column A and/or Column b. Only one $1,000
credit may be claimed by each spouse. If you le using Filing Status 2
(Joint), Do not enter $1,000 in Column A.
Line 29
Other Non-Refundable Credits Form PIT-CRS Credits
Taxpayers claiming any of the following credits must complete and attach
Form PIT-CRS to their return (Form PIT-CRS is available from the Delaware
Division of Revenue or revenue.delaware.gov).
Economic Development Credits are available to certain businesses
engaged in a qualied business activity who meet the minimum capital
investment and new hiring requirements. Only taxpayers approved by the
Division of Revenue may claim these credits.
Green Industry Credits are available for reducing waste release, use
of recycled materials, processing of waste materials and collection and
distribution of recycled materials. Only those taxpayers whose eligibility
is certied by the Delaware Department of Natural Resources and
Environmental Control and the Delaware Division of Small Business,
Development and Tourism may claim these credits.
Browneld Tax Credits are available for promoting the rehabilitation
of contaminated industrial and commercial sites. Only those Taxpayers
whose eligibility is certied by the Delaware Department of Natural
Resources and Environmental Control may claim these credits.
Research and Development Tax Credit. A business or individual may take
an income tax credit for Delaware qualied research and development
expenses. A Division of Revenue approval letter must be attached to your
Delaware return.
Land and Historic Resource Tax Credit. A business or individual may take
an income tax credit for permanent gifts of land or an interest in land to
public agencies and qualied private non-prot charitable organizations.
A Division of Revenue approval letter must be attached to your Delaware
Return.
Historic Preservation Tax Credits are available to Resident Curators
and to those persons who work to promote community revitalization
and restoration, and the rehabilitation of historic properties. Only those
taxpayers whose eligibility is certied by the Delaware State Historic
Preservation Oce may claim these credits.
Neighborhood Assistance Tax Credit. Certain taxpayers are eligible for
an income tax credit for contributing to a neighborhood organization,
community development corporation, or community-based development
organization; or for providing neighborhood assistance, job training, or
education to an impoverished area or for low and moderate-income
families. Only those taxpayers whose eligibility is certied by the Delaware
State Housing Authority may claim these credits.
Automatic External Debrillators Tax Credit. Any business that places
an automatic external Debrillator in service at a business location in the
State is entitled to a credit equal to $100 per unit.
Line 30
Child Care Credit
A resident individual is allowed a credit against his/her individual tax in
the amount of fty percent (50%) of the child and dependent care credit
allowable for federal income tax purposes. Use the worksheet provided
below to compute the amount of the deduction. The Child Care Credit
should not be confused with the Child Tax Credit, which is not an
allowable credit on the Delaware return.
In the case of spouses who le a joint federal return, but who elect to
le separate or combined separate returns for Delaware, the credit
may only be applied against the tax imposed on the spouse with the
lower taxable income reported on Line 22.
NOTE: You must attach a copy of Federal Form 2441 to your Delaware
return.
LINE 30 WORKSHEET - CHILD CARE CREDIT
Enter the total amount from Line 11 of Federal Form 2441 (Federal form
must be attached) and multiply by 50% (.50).
x .50 = $
Enter result on Line 30 of your return.
Do not enter an amount in excess of $4,000.
Page 10
Line 31
Total Non-Refundable Credits
The total of all non-refundable credits (Lines 26a through 30) is limited to
the amount of your Delaware tax liability on Line 25.
Line 33
Earned Income Tax Credit
A Resident individual is allowed a refundable credit of 4.5% of the federal
earned income credit or a nonrefundable credit of 20% of the federal
earned income credit against his or her individual tax. Complete DE
Schedule II (PIT-RSS) to determine the amount of the credit.
In the case of spouses who le a joint federal return, but who elect to le
separate or combined separate returns for Delaware, the credit may only
be applied against the tax imposed on the spouse with the higher taxable
income reported on Line 22.
Check Refundable check box if Refundable EITC amount is entered on
PIT-RSS Form Line 16, or check Non-Refundable if Non-Refundable EITC
amount is entered on Form PIT-RSS Line 17.
DO NOT complete PIT-RSS Schedule II if you have not taken an Earned
Income Credit on your federal return.
PIT-RSS: For each child for whom you claimed the Earned Income Credit
on your federal return, provide the following information:
Line 7a: Enter the rst name of each child.
Line 7b: Enter the last name of each child.
Line 8: Enter the taxpayer identication number (ID) of each child.
Line 9: Enter the date of birth of each child.
Line 10: Please indicate by checking the appropriate box(es) if the child
was under age 24 at the end of 2022, a student, or younger than you (or
your spouse, if ling jointly).
Line 11: Check the appropriate box(es) relating to disability.
Line 12: Enter the amount from Form PIT-RES Line 32. If you use ling
status 4, combined separate return, enter the PIT-RES Line 32 amount
from the same column with the higher taxable income amount from PIT-
RES Line 32.
Line 13: Enter the Federal Earned Income Credit from Federal Form or IRS
form 1040 or 1040-SR, Line 27.
Line 14: Multiply Line 13 x 0.045
Line 15: Multiply Line 13 x 0.20
Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater
than or equal to Line 12, enter amount from Line 14 here and also on
Line 33 of Form PIT-RES and check the Refundable box on Line 33 of Form
PIT-RES.
Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less
than Line 12, compare Line 12 to Line 15 and enter the smaller amount
here and also on Line 33 of Form PIT-RES and check the Non-Refundable
box on Line 33 of Form PIT-RES.
NOTE: The following forms must be attached to your Delaware return if
you claim the Earned Income Tax Credit:
• DE Schedule II (Form PIT-RSS)
• Federal Form 1040, Pages 1 and 2
• Federal Form EIC
Failure to attach the above documentation may delay the processing
of your return.
Line 34
Delaware Tax Withheld
Enter the Delaware income tax withheld as shown on your W-2 and/or
1099-R Forms in Column A and/or B. DO NOT INCLUDE CITY WAGE TAX.
DO NOT INCLUDE S CORPORATION PAYMENTS. Be sure to include DE
Schedule IV (Form PIT-RSS).
Line 35
Estimated Tax Payments and Payments with Extensions
Enter on Line 35, Column A and/or B, the total quarterly estimated tax
payments for 2022 including any credit carryover from your 2021 return. In
order to receive proper credit for fourth quarter estimated tax payments,
they must be made by January 16, 2023. Also, enter the amount paid with
Form PIT-EST (1027) (Automatic Extension) on this line. DO NOT INCLUDE
S CORPORATION PAYMENTS.
If you le a combined separate return (Filing Status 4), you may allocate
the estimated tax payments in any manner you wish. All other ling
statuses must claim the estimated tax payments under the Taxpayer ID
for which the payments were made.
Line 36
S Corporation Payments
Enter on Line 36, Column A and/or B the Delaware estimated tax payment
made on your behalf by an S Corporation. Attach a copy of the Delaware
Form 1100S, Schedule A-1 reecting the payment. Be sure to include
DE Schedule V (Form PIT-RSS).
Line 37
Refundable Business Credits
Business Finder’s Fee Tax Credit. This credit is available to encourage
Delaware businesses to bring non-Delaware businesses into the state.
Only those taxpayers whose eligibility is certied by the Delaware Division
of Small Business, Development and Tourism may claim this credit.
New Economy Jobs Program Credit. A credit available to qualied
employers pursuant to the New Economy Jobs Program whose purpose
is to encourage the creation of high wage, knowledge-based jobs in this
state. To apply for certication as a qualied employer, submit Form
2080DE (available from the Division of Revenue or at revenue.delaware.
gov) with the Secretary of Finance with a copy to the Director of the
Delaware Division of Small Business, Development and Tourism.
Any taxpayer claiming refundable credits must complete Form PIT-
CRS(available at revenue.delaware.gov or from the Division of
Revenue) and submit it with their Delaware return.
Line 38
Real Estate Capital Gains Tax Payments Credit
Enter on Line 38, Column A and/or B, the total of all estimated income tax
payments at the time of sale of Delaware real estate. If you le combined
separate (Filing Status 4), you may allocate these payments in any manner.
All other ling statuses must claim these payments under the Taxpayer ID
for which the payments were made.
NOTE: Please submit copies of all Forms REW-EST.
Line 39
Total Refundable Credits
Calculate your total refundable credits by adding lines 34 through 38.
If this is an amended return, please proceed to Line 47 on page 3 of
Form PIT-RES.
Line 42
Contribution to Special Funds
You and/or your spouse may wish to contribute to any or all of the
worthwhile funds listed on the last page of this booklet. You must complete
DE Schedule III (PIT-RSS). Enter the amount of your donation on the line
provided next to the designated fund(s) of your choice. Enter the total
amount donated on Line 42. The minimum amount for a donation is $1.
If you are not due a refund and you wish to make a contribution, you may
do so. Include the total amount of your donation with the balance due.
Line 43
Carryover to 2023 Estimated Taxes
If you are using Filing Status 1, 2, 3 or 5, and wish to apply a portion of your
overpayment to your 2023 Estimated Taxes, enter on Line 43 the portion
of your overpayment (Line 41) to be applied. If you use Filing Status 4,
enter on Line 43 the portion of your net overpayment (Line 41, Column
A and B, less Line 40, Column A and B) to be applied. NOTE: Any amount
entered on Line 43 will reduce the amount of overpayment to be refunded
to you.
Line 44
Penalties and Interest Due
You may compute the amount of penalties and interest due or you may
leave Line 44 blank and the Division of Revenue will calculate the amount
for you and send you a bill. Penalties may be assessed for ling a balance
due return late, failure to pay the tax liability due, fraud, negligence and
failure to pay estimated taxes (See Page 4 for a description of penalties
and interest).
Page 11
If you have calculated the underpayment of estimated taxes using
Form PIT-UND and an estimated penalty is due OR if you completed
Part 3, check the “Form PIT-UND Attached” box at the top of your return
and submit pages 1 and 2 of the form with your return. Do not submit
computer worksheets in lieu of Form PIT-UND. Checking the box without
including a Form PIT-UND will delay the processing of your return. If you
submit a PIT-UND, it will not be processed unless the box is checked.
Line 45
Net Balance Due
If you are using Filing Status 1, 2, 3 or 5, enter the amount of the net balance
due (Line 40 plus Lines 42 and 44) and pay in full. If you are married using
Filing Status 4, enter the total balance due (Line 40, Columns A and B, less
Line 41, Columns A and B, plus Lines 42 and 44) and pay in full. Make check
payable to: DE Division of Revenue.
Please visit our website at www.revenue.delaware.gov, or call to discuss
payment diculties. Our representatives are available 8:00AM to 4:15PM,
Monday through Friday to explain the payment options available.
• New Castle County: 1-302-577-8208
• Kent and Sussex County: 1-800-292-7826
• Outside Delaware: 1-302-577-8208
Line 46
Net Refund
If you are using Filing Status 1, 2, 3 or 5, enter the amount of the total
refund (Line 41 less amounts on Lines 42, 43, and 44) to be refunded to
you. If you are using Filing Status 4, enter the total net refund (Line 41,
Column A and B, less Line 40, Column A and B, less amounts on Line 42
and/or Line 43 and Line 44) to be refunded to you. If you do not have a
balance due or a refund due, enter “0” on Line 46.
Section E – Direct Deposit Information
Direct Deposit or Refund
Complete Section E if you want us to directly deposit the amount shown
on Line 46, Form PIT-RES into your bank account. Refunds may not be
direct deposited to a bank account outside the U.S.
Why Use Direct Deposit?
• You get your refund fast – even faster if you le online.
• Payment is more secure – there is no check to get lost.
• More convenient. No trip to the bank to deposit your check.
Check with your nancial institution to make sure your deposit will be
accepted and to obtain the correct routing and account numbers.
Delaware College Investment Plan (529 Plan)
Individuals can deposit their State income tax refund directly into a
529 Plan account. To obtain information on Delaware’s Plan or how to
contribute go to savingforcollege.com and select the State of Delaware
in the US map area. For routing and account number information, please
contact the nancial institution that administers your 529 Plan.
Routing Number
The routing number must be nine digits. The rst two digits must be 01
through 12 or 21 through 32. Otherwise, the direct deposit will be rejected
and a check will be issued instead. On the sample check on page 11, the
routing number is 031100000.
Your check may state that it is payable through a bank dierent from the
nancial institution at which you have your checking account. If so, do
not use the routing number on that check. Instead, contact your nancial
institution for the correct routing number to enter on this line.
Type
Please check the type of account: checking or savings.
Bank Account Number
The account number can be up to 17 characters (both numbers and
letters). Include hyphens but omit spaces and special symbols. Enter
the number from left to right and leave any unused boxes blank. On the
sample check, the account number is 12340818. Be sure not to include the
check number.
In order to comply with new federal banking rules, you must declare
whether your refund will go to a bank account outside the United States. If
the answer is yes, do not enter your account information. We will instead
mail your refund by check.
Sample Check
NOTE: Some nancial institutions will not deposit joint refunds into an
individual account. The Delaware Division of Revenue is not responsible if
a nancial institution refuses a direct deposit.
Deceased Taxpayers
When ling a return for a decedent, write DECD after the decedent’s
rst name on Page 1. If there is a surviving spouse, the surviving spouse
information should be entered FIRST under “Your Taxpayer ID and Your
Last Name.” The deceased person’s data should be entered under a
“Spouse’s Taxpayer ID and Spouse’s Last Name”.
Decedent example: John and Mary Jones have been married for 30 years
and le jointly (Filing Status 2). John Jones passed away on June 30, 2022.
Mary, as the surviving spouse, will enter her data in “Your Taxpayer ID,
Your Last Name, First Name and Middle Initial.” The data for John, the
decedent, will be entered in “Spouse’s Taxpayer ID, Spouse’s Last Name
and Spouse’s First Name.” DECD will also be written after “John” under
“Spouse’s First Name”.
Signature
Please review your tax return before you sign it. Complete the return to
the bottom of Page 2 to ensure you receive all credits and exclusions. PIT-
CFR must be completed if the check of the deceased taxpayer is to be
issued to the estate.
Paid Preparer
Please complete all the elds in the Paid Preparer section. You must also
sign the return.
PIT-RSA Instructions
For additional information regarding deductible expenses, please see the
instructions for the Federal Schedule A.
Medical and Dental Expenses
You are permitted to deduct medical and dental expenses paid, after
reimbursement, to the extent that they exceed 10% of your adjusted gross
income. To calculate the amount that may be deducted, please follow the
line by line instructions.
• Line 1: Enter the total of your medical and dental expenses, after you
reduce these expenses by any payments received from insurance or
other sources.
• Line 2: Enter the amount from Federal Form 1040, Line 11.
• Line 3: Multiply Line 2 by 7.5% (0.075)
• Line 4: Subtract line 3 from Line 1. If line 3 is greater than Line 1,
enter zero.
State and Local Taxes
You are entitled to include certain taxes paid as an itemized deduction for
Delaware purposes. You may include either state and local income taxes
or sales taxes, but not both. You may also deduct real estate taxes and
personal property taxes paid. However, the deduction you are permitted
for state and local taxes paid may not exceed $10,000 for taxpayers ling
as single, head of household, or jointly, or $5,000 for a married individual
ling a separate return. The Tax Cuts and Jobs Act limited itemized
deductions for taxes paid. The limitation does not apply to taxes paid
Page 12
or accrued in carrying on a trade or business or activity engaged in the
production of income, which should not be included on (PIT-RSA).
Line 5a: Enter any non-Delaware state or local income taxes that are not
otherwise claimed as a credit on Form PIT-RES.
DO NOT INCLUDE any Delaware tax paid, whether or not claimed as a
credit on Form PIT-RES.
DO NOT INCLUDE the taxes paid that generated the credit you receive
for taxes paid to another state on Line 27 of the Form PIT-RES.
Line 5b: Enter any state or local sales taxes paid.
You may deduct income taxes or sales taxes, but not both. Do not enter
anything on Line 5b if you have claimed income taxes on Line 5a.
Line 5c: Enter any state and local real estate taxes paid.
Line 5d: Enter any state and local personal property taxes paid.
Line 5e: Add Lines 5a through 5d.
Line 5f: Enter the smaller of Line 5e or $10,000 ($5,000 if married ling a
separate return).
Example 1: If you paid $11,000 of real property taxes, $2,000 of local
income taxes, and $5,000 of Delaware state income taxes then your
deduction on Line 5f would be limited to $10,000.
Example 2: If you paid $7,000 of real property taxes, $1,000 of local
income taxes, and $5,000 of Delaware state income taxes withheld that
were included on Line 34 of the Form PIT-RES, your deduction on Line 5f
of would be $8,000.
Example 3: If you paid $2,000 of real property taxes, $1,000 of local
income taxes, and $5,000 of Pennsylvania state income taxes for which
you did not claim a credit on Line 27 of the Form PIT-RES, your deduction
on Line 5f would be $8,000.
Interest You Paid
You are entitled to deduct certain interest paid, subject to the limitations
imposed pursuant to Federal law.
Line 8a: Enter home mortgage interest and points reported on a Federal
Form 1098.
Line 8b: Enter home mortgage interest NOT reported on a Federal Form
1098.
Line 8c: Enter points not reported on a Form 1098.
Line 8d: This eld is Reserved for Future Use.
Line 8e: Add Lines 8a through 8c.
Line 9: Enter investment interest paid. Attach Federal Form 4952.
Gifts to Charity
You may deduct certain gifts to charity, subject to the same limitations
imposed by Federal law.
Line 11: Enter gifts by cash or check.
Line 12: Enter gifts by other than cash or check. If the value of any gift
exceeded $250, please see the instructions for the Federal Schedule A.
You must attach Federal Form 8283, if you made non-cash contributions
in excess of $500.
Line 13: Enter any carryover from a prior year.
Line 14: Add Lines 11 through Line 13.
Casualty and Theft Losses
You may deduct certain casualty and theft losses, as permitted under
Federal law. Enter the amount of these losses on Line 15.
Other Itemized Deductions
You may deduct certain other itemized deductions, as permitted under
Federal law. Enter the amount of these deductions on Line 16, with
an explanation. See the Instructions for Federal Schedule A for more
information.
Total Itemized Deductions
Line 17: Add the amounts on Lines 4, 7, 10, 14, 15, and 16. If using ling
status 1, 2, 3 or 5, enter this amount on Line 17a. If you are ling status
4, Married Filing Combined Separate, allocate the itemized deductions
between the spouses and enter the amount attributable to each spouse
on Line 17b.
Enter these amounts on Line 13 of the Form PIT-RES.
Line 18: Check this box if you elect to itemize even though the standard
deduction would be greater than your itemized deductions.
Instructions For Tax Year 2022 Amended
Returns Only
Use Form PIT-RES to correct Form PIT-RES and check the Amended Return
checkbox.
When And Where To File:
File Form PIT-RES Amended only after you have led your original return.
Generally, Form PIT-RES Amended must be led within three (3) years
after the date the original return was due, or within two (2) years after the
date the tax was paid, whichever is later.
A Form PIT-RES Amended based on a net operating loss carry back must
be led within three (3) years after the date the return creating the net
operating loss carry back is due. Therefore, even though the return the
operating loss is being carried back to is out of statute, if the return
creating the operating loss is still in statute, the carry back year becomes
“in statute”.
Form PIT-RES Amended should be mailed to:
Delaware Division of Revenue
P.O. Box 8711
Wilmington, Delaware 19899-8711
For Line 57 Net Balance Due mail to:
Delaware Division of Revenue
P.O. Box 508, Wilmington, DE 19899-0508
For Line 58 Net Refund mail to:
Delaware Division of Revenue
P.O. Box 8710
Wilmington, DE 19899-8710
Who Must File:
If your federal return is changed for any reason, it may aect your Delaware
State income tax liability. This would include changes made as a result
of an examination of your federal return by the IRS. You are required to
report to the Division of Revenue such change within ninety (90) days after
the nal determination of such change and indicate your agreement with
such determination or the grounds of your disagreement. Attach a copy of
any federal adjustments to your Delaware amended return.
What To File:
1. Residents le Form PIT-RES, Resident Amended Delaware Personal
Income Tax Return.
2. Non-Residents le Form PIT-NON, Non-Resident Amended Delaware
Personal Income Tax Return.
3. Part-Year Residents may choose to le Form PIT-RES or Form PIT-NON.
Specic Instructions
You can use form PIT-RES if the return you are amending is for a scal year
and the ending date of the scal year is 2022 or later starting on Page 1.
NAME, ADDRESS AND TAXPAYER ID:
If amending a joint or married ling combined separate return, list your
names and taxpayer IDs in the same order as shown on the original
return. Ensure the taxpayer IDs on your amended return match those on
your original return.
If amending to change from a married or ling separate to a joint or
married ling combined separate return, and your spouse did not le an
Page 13
original return, enter your name and taxpayer ID rst.
FILING STATUS:
Check the appropriate ling status for your amended return. If amending
to change your ling status, check your new ling status.
Line By Line Instruction
Check “Amended Return” checkbox on Page 1 of PIT-RES.
Page 3 Instructions For an Amended PIT-RES only.
Complete the return starting on Line 1 through Line 39, using corrected
information, then go to Line 47.
CORRECTING WAGES – If you are correcting wages or other employee
compensation, you must attach a copy of all additional or corrected W-2
forms not led with your original return.
Line 48
Amount Paid on Original Return
Please enter the amount paid with your return as originally led. This will
be no more than the amount in Line 40 of that return. Please include all
prior payments from any previously led return.
Line 50
Refund Received
Enter the amount, if any, refunded from your original return and/or any
previously amended return. Use actual amount(s) received.
Line 51
Estimated Tax Carryover and/or Special Funds
Contributions
Enter the total amount, if any applied to your estimated tax account and/
or contributed to the Special Funds on your original return and/or any
previous amended return(s).
Line 53
Balance Due
If Line 32 is greater than Line 52, subtract Line 52 from Line 32.
NOTE: FOR COMBINED SEPARATE RETURNS, ENTER THE AMOUNT, IF
ANY, IN COLUMN A ON LINE 53 AND THE AMOUNT, IF ANY IN COLUMN
B ON LINE 53.
Line 54
Overpayment
If Line 52 is greater than Line 32, subtract Line 32 from Line 52.
NOTE: FOR COMBINED SEPARATE RETURNS, ENTER THE AMOUNT, IF
ANY, IN COLUMN A ON LINE 54 AND THEAMOUNT, IF ANY, IN COLUMN
B ON LINE 54.
Line 55
Carryover to 2023 Estimated Taxes
Enter the portion of your overpayment to be applied to your next year’s
estimated tax account. DO NOT claim a carryover if the carryover
year’s return has already been processed. Your overpayment will be
refunded to you.
Line 56
Penalties and Interest Due
You may choose to compute the amount of penalties and interest due or
you may leave Line 56 blank and the Division of Revenue will calculate the
amount for you and send you a bill. If you have a balance due on Line 53,
calculate the interest due at a rate of one-half percent (1/2%) per month
from the due date of the original return until the time the tax is paid. If
you have calculated the Underpayment of Estimated taxes using Form
PIT-UND, please check the “Form PIT-UND Attached” box and include the
amount here.
Line 57
Net Balance Due
If you use ling status 1, 2, 3 or 5, enter the amount from Line 53 plus
amounts from Lines 55 and 56 on Line 57. If you use ling status 4, enter
the total balance due, if any (Line 53, Column A and B, less Line 54 Column
A and B, plus Lines 55 and 56).
Line 58
Net Refund Due
If you use ling status 1, 2, 3, or 5, enter the amount from Line 54 minus
amounts from Lines 55 and 56 on Line 58. If you use ling status 4, enter
the total overpayment, if any (Line 54, Column A and B, less Line 53 Column
A and B, minus Lines 55 and 56).
Form PIT-RSS Instructions
(Resident Schedules)
DE Schedule I – Credit for Income Taxes Paid to
Another State
You are permitted to receive credit for income taxes paid to more than
one state. Column A is reserved for ling status 4 (Reconcile your Federal
totals to the appropriate individual). Column B is reserved for Taxpayers
using ling statuses 1, 2, 3, or 5.
Lines 1 – 5: Enter the 2-character names of the other State(s) and the
amount of credit claimed in HIGHEST to LOWEST credit amount order.
Line 6: Enter Total.
DE Schedule II – Earned Income Tax Credit (EITC)
DO NOT complete PIT-RSS Schedule II if you have not taken an Earned
Income Credit on your federal return.
For each child for whom you claimed the Earned Income Credit on your
federal return, provide the following information:
Line 7a: Enter the rst name of each child.
Line 7b: Enter the last name of each child.
Line 8: Enter the taxpayer identication number (ID) of each child.
Line 9: Enter the date of birth of each child.
Line 10: Please indicate by checking the appropriate box(es) if the child
was under age 24 at the end of 2022, a student, or younger than you (or
your spouse, if ling jointly).
Line 11: Check the appropriate box(es) relating to disability.
Line 12: Enter the amount from Form PIT-RES Line 32. If you use ling
status 4, combined separate return, enter the PIT-RES Line 32 amount
from the same column with the higher taxable income amount from PIT-
RES Line 32.
Line 13: Enter the Federal Earned Income Credit from Federal Form or IRS
form 1040 or 1040-SR, Line 27.
Line 14: Multiply Line 13 x 0.045
Line 15: Multiply Line 13 x 0.20
Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater
than or equal to Line 12, enter amount from Line 14 here and also on
Line 33 of Form PIT-RES and check the refundable box on Line 33 of Form
PIT-RES.
Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less
than Line 12, compare Line 12 to Line 15 and enter the smaller amount
here and also on Line 33 of Form PIT-RES and check the Non-Refundable
box on Line 33 of Form PIT-RES.
DE Schedule III – Contributions to Special Funds
You and/or your spouse may wish to contribute to any or all the worthwhile
funds listed on this schedule.
Line 18: Enter the amount of your donation on the line provided next
to each designated fund(s) of your choice. The minimum amount for a
donation is $1.
Line 19: Enter the total Contribution amount and on Line 42 of Form PIT-
RES.
DE Schedule IV – W-2 and 1099-R Information
Complete this schedule listing all of your, and if applicable, spouse’s forms
W-2 and 1099-R showing Delaware Income Tax withheld. Forms W-2 and
1099-R showing income tax withheld must still be attached to the front of
your return. Use a separate line on the schedule for each W-2 and 1099-R
attached to the return.
Page 14
Type: Enter W-2 and 1099-R
Employer Name: Enter Name of employer
Employer Taxpayer ID: Enter employer’s taxpayer id
State: Enter employer’s state
State Wages: Enter total wages received
State Withholding: Enter amount of withholdings in box 17 on
W-2 or box 14 on 1099-R
Taxpayer or Spouse: Select the appropriate checkbox to identify
the W-2 or 1099-R as yours or your spouse’s
DE Schedule V – Delaware S Corporation Payments
Complete this schedule by listing all estimated Delaware tax payments
made by an S Corporation on behalf of you or your spouse. Use a separate
line for each S Corporation.
NOTE: If any of the schedules above are completed, Form PIT-RSS must
be sent in with your Delaware return.
SPECIAL FUNDS
Delaware’s Nongame Wildlife, Endangered Species and Natural
Areas Preservation Fund: Helping Delaware face the challenges of
managing and protecting native plants and animals, restoring wildlife
habitat, and maintaining the natural beauty of the state. Please give a
tax-deductible “Wild Gift” on Line 18A, Form PIT-RSS, Resident Schedule
III.
• Beau Biden Foundation: The foundation believes that child abuse
can be prevented through eectively educating adults and children,
developing the next generation of child welfare professionals, and
strengthening child protection laws around the country. Please help
by making a donation on line 18B, Form PIT-RSS, Resident Schedule III.
Please visit our website at www.beaubidenfoundation.org.
• Emergency Housing Assistance Fund: The homeless population
in Delaware continues to increase. Crisis situations such as
unemployment, family conicts, displacement, evictions, re, or utility
failures force people to seek emergency housing. You can help by
making a contribution on Line 18C, Form PIT-RSS, Resident Schedule III.
• Delaware Breast Cancer Education: Providing outreach, education
and support services throughout Delaware and the surrounding
communities to encourage the early detection and treatment of
breast cancer. Your contribution on Line 18D, Form PIT-RSS, Resident
Schedule III, will help the nearly 750 women facing breast cancer in
Delaware each year.
• Organ and Tissue Donation Awareness Trust Fund: One organ
and tissue donor can save or enhance the lives of 50 people. Make a
contribution on Line 18E, Form PIT-RSS, Resident Schedule III, to help
increase the number of organ and tissue donors in Delaware. Register
as an organ and tissue donor at www.donatelife-de.org.
• Delaware Diabetes Education Fund: Administered by the American
Diabetes Association (ADA), our mission is to prevent and cure
diabetes, and to improve the lives of those aected by diabetes. For
more information, please call 1-800-DIABETES or visit www.diabetes.
org. Help 85,000 Delawareans with diabetes by making a contribution
on Line 18F, Form PIT-RSS, Resident Schedule III.
• Delaware Veterens Home Fund: Show your support by making a
contribution on Line 18G, Form PIT-RSS, Resident Schedule III. Your tax
contribution will assist the Delaware Commission of Veterans Aairs in
maintaining a facility that provides much-needed services to our aging
veteran population. Please honor our heroes with a Veterans Home
contribution. Thank you for your support!
• Delaware National Guard And Reserve Emergency Assistance
Fund: Supporting members of the Delaware National Guard and
members of other Reserve Components (Army, Navy, Air Force,
Marine Corps, Coast Guard). Please show your support by making a
contribution on Line 18H, Form PIT-RSS, Resident Schedule III.
• Delaware Juvenile Diabetes Fund: The leading charitable funder
and advocate for research on type 1 diabetes, JDRF is associated with
major breakthroughs in type 1 diabetes research, such as the articial
pancreas, beta cell regeneration and the treatment of complications.
Your tax-deductible donation to JDRF may be made on Line 18I, Form
PIT-RSS, Resident Schedule III.
• Delaware Chapter Of The National Multiple Sclerosis Society:
Funding programs, services, and nancial assistance needed by
Delawareans with MS, plus important research into the cause of MS,
the development of more eective treatments, and eventually the
cure. Please help by making a contribution on Line 18J, Form PIT-RSS,
Resident Schedule III.
• Delaware Ovarian Cancer Foundation: Our mission is to increase
awareness and education, to facilitate research for an early detection
test, and to support women aected by ovarian cancer. Please show
your support by making a contribution on Line 18K, Form PIT-RSS,
Resident Schedule III.
• 21st Century Fund For Delaware’s Children, Inc.: Addressing the
needs of Delaware’s at-risk children under the age of 21 who are
receiving services from state agencies or community organizations.
Grants provide experiences to dene strengths, improve self-esteem,
and build hope for the future. Please help by contributing on Line 18L,
Form PIT-RSS, Resident Schedule III.
• White Clay Creek Wild And Scenic River Preservation Fund: Working
to improve water quality, conserve open space, woodlands, wetlands,
and geological features, protect rare native plant and animal species,
and aid in the preservation of cultural, historical, and archaeological
sites. Please help by making a contribution on Line 18M, Form PIT-RSS,
Resident Schedule III.
• The Home Of The Brave Foundation, Inc.: Established to furnish
food, shelter, and counseling to veterans of the Armed Forces of the
USA without regard to sex, race, color, or creed and provide positive,
supportive assistance to transition out of homelessness. Please help
by contributing on Line 18N, Form PIT-RSS, Resident Schedule III. For
more information, visit www.homeofthebravefdn.org.
• Senior Trust Fund: Administered by the Director of the Division of
Services for Aging and Adults with Physical Disabilities, to provide
assistance and programs for seniors and support the aging services of
community-based organizations. Please help by contributing on Line
18O, Form PIT-RSS, Resident Schedule III.
• Delaware Veterans Trust Fund: Provides nancial assistance to
eligible veterans, making a dierence for veterans who need assistance
with reintegration on their return home, those with disabilities awaiting
benets, or those who have met with a nancial hardship. Show your
support for veterans with a contribution on Line 18P, Form PIT-RSS,
Resident Schedule III.
• Protecting Delaware’s Children Fund: Supports an annual public
education campaign during Child Abuse Prevention and Awareness
Month, to educate the public about the signs of child abuse and the
duty to report. Your contribution on Line 18Q, Form PIT-RSS, Resident
Schedule III will make certain that the public knows and understands
their role in keeping children safe.
• Food Bank Of Delaware: Our mission is to provide nutritious foods
to Delawareans in need and facilitate long-term solutions to the
problems of hunger and poverty through community education and
advocacy. You can help by making a contribution on Line 18R, Form
PIT-RSS, Resident Schedule III.
• Delaware Habitat For Humanity: Habitat for Humanity organizations
in New Castle County, Kent County, and Sussex County bring people
together to build homes, communities, and hope. You can help by
making a contribution on Line 18S, Form PIT-RSS, Resident Schedule
III. Your contribution will be directed to the Habitat for Humanity in the
county in which you live.
• B+ Childhood Cancer: The B+ Foundation is helping kids ght cancer
by providing nancial and emotional support to families of children
with cancer nationwide. The B+ Foundation also funds critical, cutting-
edge childhood cancer research. For more information, please visit our
website at www.bepositive.org. You can help by making a contribution
on Line 18T, Form PIT-RSS, Resident Schedule III.
• Combined Campaign for Justice: The goal of Combined Campaign
for Justice is to help bridge the justice gap in Delaware and ensure civil
legal aid is available to poor and vulnerable people when it matters
most. There is a signicant justice gap in Delaware—more than eighty
percent of the civil legal needs of poor people are going unmet. You
can help by making a contribution on Line 18U, Form PIT-RSS, Resident
Schedule III.
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