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TaxSlayer Pro Knowledgebase Delaware Articles
Delaware Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - N/A
E-File Registration Requirements - Acceptance in the Delaware e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – The Delaware e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
- Allows electronic filing of part-year and nonresident returns.
Amended Returns - Delaware supports electronic filing for Form PIT-RES.
Electronic Signatures – TaxSlayer Pro does not support electronic signatures on the paper filed Form PIT-RES.
General Tax Return Information
Due Date - Individual Returns - May 1.
Extensions - Delaware allows an automatic extension to October 16 if no additional tax is due and if a federal extension is filed.
If additional tax is due, file Form PIT-EXT, Application for Automatic Extension of Time to File Delaware Individual Income Tax Return, by May 1, to request an extension to October 16. Form PIT-EXT cannot be electronically filed; it is mailed with payment to the appropriate mailing address. (See Mailing Addresses below).
Driver’s License/Government Issued Photo Identification: Delaware does not require this information to file the tax return.
Filing Status Information
Delaware does not require the same filing status as that used on the federal return.
Single. Must be single on the last day of the tax year. Taxpayers who entered into a civil union are no longer considered single.
Married or civil union taxpayers have the following filing options.
- MFJ - Couples who file a joint federal return may file joint, separate, or combined separate Delaware returns.
- MFS - Separate returns are usually advantageous if both spouses have Delaware AGI in excess of $9,400. Both spouses must compute taxable income the same way, i.e., both must claim itemized deductions or both must claim the standard deduction.
- Combined separate - A combined return allows couples who are filing separate returns to combine both returns on the same form. This option is only available to couples filing a resident return.
Head of Household - Individuals who file as HOH on the federal return, or who qualify as certain married person living apart, may file as HOH on the Delaware return.
Residency Status Information for Delaware Returns
Residents: Residents are individuals:
- Who are domiciled in Delaware for any part of the tax year, or
- Who maintain a place of abode in Delaware and spend more than 183 days in Delaware during the year.
Part-year resident: Part-year residents are individuals who are Delaware residents for only a portion of the tax year. Part-year residents can elect to file either:
- A resident return. This option is usually best if, while a nonresident, the individual has no income from sources outside Delaware, or
- A nonresident return. This option is usually best if, while a nonresident, the individual has income from sources outside Delaware.
Nonresidents are individuals who are not Delaware residents at any time during the year.
Military Personnel / Military Spouses
Residents: Military personnel who are residents of Delaware upon entering military service remain residents of Delaware for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.
Nonresidents: Nonresident military personnel stationed within Delaware are not required to file a Delaware income tax return unless they have earned income from Delaware sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - N/A - Delaware allows business taxpayers to mail or electronically file business returns.>/span>
Delaware currently support electronic filing for all business returns but does not support all years, or amended returns. The following tax returns and years can be e-filed.
Corporate returns - (Form 1100 - Delaware Corporate Income Tax Return) - current year and two prior years.
S Corporate returns - (Form 1100S - Delaware S Corporation Reconciliation and Shareholder Information Return) - current year and two prior years.
Partnership returns - (Form 300 - Delaware Partnership Return - current year and one prior year.
Fiduciary returns - (Form 400 - Delaware Fiduciary Income Tax Return) - current year and two prior years.
Business Return General Information
Due Dates for Delaware Business Returns
Corporations - April 15 - Returns are due by the 30th day of the fourth month following the close of the corporation's tax year if the entity is on a fiscal year.
S-Corporations - March 15 - Returns are due by the 30th day of the third month following the close of the corporation's tax year if the entity is on a fiscal year.
Partnerships - March 15
Fiduciary & Estate - April 30 - Returns are due by the 30th day of the fourth month following the close of the tax year if the entity is on a fiscal year.
Business Extensions
Corporation - Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Delaware return. A Corporation that is only seeking to extend the filing of the Delaware tax return must file Form 1100-T-EXT Delaware Corporate Income Tax Request for Extension, by the due date of the original return.
To access Form 1100-T-EXT, from the main menu of the Delaware return select Miscellaneous Forms > DE Corporate Extension (1100-EXT). This form cannot be e-filed and must be mailed to the address on the form.
An extension of time to file the Delaware return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Delaware return due date (either by extending their Federal return or by filing Delaware Form 1100-T-EXT) needs to make a payment, it should be submitted on Form 1100-T-EXT and mailed to the address on the form.
S Corporation - S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Delaware return. An S Corporation that is only seeking to extend the filing of the Delaware tax return or needs to submit a payment must file Form 1100-P-EXT Delaware "S" Corporation Request for Extension, by the original due date.
To access Form 1100-P-EXT, from the main menu of the Delaware return select Miscellaneous Forms > DE Corporate Extension (1100-EXT). This form cannot be e-filed and must be mailed to the address on the form.
An extension of time to file the Delaware return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Delaware return due date (either by extending their Federal return or by filing Delaware Form 1100-P-EXT) needs to make a payment, it should be submitted on Form 1100-P-EXT and mailed to the address on the form.
Partnership - Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are extended six-months to file their Delaware return. Delaware does not have a separate form to extend the partnership return.
Fiduciary - Delaware Fiduciary returns (Form 400) seeking the automatic extension of time to file the tax return are required to file Form 400-EX - Application for Automatic Extension to File Delaware Fiduciary Income Tax Return. This automatic extension is to October 15th and must be filed with the Department of Revenue by the original due date of the return along with any payment due of the estimated tax liability for the year.
To access Form 400-EX, from the main menu of the Delaware return select Total Payments > Extension Tax Payments > Enter Extension. This form cannot be e-filed and must be mailed to the address on the form.
Application for further extension for the filing of the Form 400 beyond October 15th can be done by submitting a copy of the federal extension to the Division of Revenue prior to the expiration of the Automatic Extension provided on Form 400-EX which extends the due date of the Delaware return to the same date as the federal extension.
Amended Business Returns
Delaware Amended Business Returns cannot be e-filed.
Corporation - Corporate Income Tax filers must complete a Delaware Form 1100X which should be mailed to the address on the form. (Note: TaxSlayer Pro does not support Delaware Form 1100X in the 2016 program.)
S-Corporation - S Corporation taxpayers must complete an amended Delaware Form 1100S with the amended box checked which should be mailed to the address on the form. To mark Delaware Form 1100S as an amended return, from the main menu of the Delaware return, select Heading Information, then mark the return as Amended.
Partnership - Partnership taxpayers must complete a Delaware Form 300 with the amended box checked which should be mailed to the address on the form. To mark Delaware Form 300 as an amended return, from the main menu of the Delaware return, select Heading Information, then mark the return as Amended.
Fiduciary - Fiduciary taxpayers must complete a Delaware Form 400 with the amended box checked which should be mailed to the address on the form. To mark Delaware Form 400 as an amended return, from the main menu of the Delaware return, select Heading Information, then mark the return as Amended.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Delaware Division of Revenue mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Delaware Division of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.
