Title 30, State Taxes

§ 576. Misdemeanors. Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year: (1) Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, …

§ 581. Inspection of returns by federal, state and local officials. (a) Notwithstanding the provisions of § 368 of this title, the Director may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, the District of Columbia, or any poss…

§ 582. Lodging tax collection. The Director of Revenue may enter or exit an agreement with a county to coordinate the collection of the local lodging tax imposed under § 8112 of Title 9.84 Del. Laws, c. 366, § 4;

§ 1101. Meaning of terms. Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United Sta…

§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions. (a) (1) For taxable years beginning before January 1, 1985, the amount of tax shall be determined as follows: 1.4% of the amount of taxable income not in excess of $1,000; 2.0% of the amount of taxable in…

§ 1103. Resident individual defined. A resident individual of this State means an individual: (1) Who is domiciled in this State to the extent of the period of such domicile; provided, however, an individual who is present in a foreign country or countries for at least 495 full d…

§ 1104. Nonresident individual defined. A nonresident individual of this State means an individual who is not a resident individual of this State.30 Del. C. 1953, § 1104; 57 Del. Laws, c. 737, § 1;

§ 1105. Taxable income. The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and p…

§ 1106. Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2]. (a) Additions. — There shall be added to federal adjusted gross income: (1) a. Interest qualifying under § 103 of the United States Internal Revenue Code of 1986 [26 U.S.C. § 103] or any simil…

§ 1107. Deductions. The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.30 Del. C. 1953, § 1107; 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 342, § 2; 66 Del. Laws, c. 86, §…

§ 1108. Standard deduction. (a) Except as otherwise provided in subsections (b) and (c) of this section: (1) For taxable periods ending before January 1, 1999, the standard deduction of a resident individual shall be $1,300, and the standard deduction of resident spouses shall be…

§ 1109. Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]. (a) General. — In determining taxable income under this chapter, in lieu of the standard deduction provided by § 1108 of this title, a resident individual may elect to deduct the sum of t…

§ 1110. Personal exemptions and credits. (a) For tax years ending before January 1, 1996, a resident shall be allowed an exemption of $1,250 for each exemption to which that resident is entitled for the taxable year for federal income tax purposes. Resident persons age 60 or over…

§ 1111. Credit for income tax paid to another state. (a) Allowance of credit. — A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed for the taxable year by another state of the United States, or…

§ 1112. Historic rehabilitation. A resident individual shall be allowed a credit against such individual’s tax otherwise due under this chapter in accordance with the provisions of the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against…

§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries. A resident individual who is an active member, as defined by the rules and bylaws of the company, during the tax year of a Delaware volunteer fire, ambulance…

§ 1114. Child care and dependent care expense credit. (a) A resident individual shall be entitled to a credit against that individual’s tax otherwise due under this chapter in the amount of 50 percent of the child and dependent care expense credit allowable for federal income tax…

§ 1115. Subchapter S — Business tax credits [Repealed]. Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

§ 1116. Delaware investment credit [Repealed].68 Del. Laws, c. 203, § 1; 69 Del. Laws, c. 458, § 1; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 244, §§ 2, 5, 5; 81 Del. Laws, c. 374, § 49; repealed by 84 Del. Laws, c. 233, § 63, effective Sept. 21, 2023.;

§ 1117. Earned income tax credit. (a) (1) For any tax year beginning before January 1, 2022, an individual who is a resident of this State may receive a nonrefundable credit against the individual’s tax otherwise due under this chapter in the amount of 20% of the corresponding fe…

§ 1118. Tax credit for expenses associated with human organ or bone marrow donation. (a) A donor is allowed as a credit against the donor’s tax otherwise due under this chapter in an amount not to exceed $10,000 of unreimbursed expenses specified in subsection (b) of this section…

§ 1121. Imposition of tax upon nonresidents. A tax is hereby imposed for each taxable year on the taxable income of every nonresident individual of this State equal to the tax determined under § 1102 of this title as if such individual were a resident, reduced by the credit allow…

§ 1122. Modified Delaware source income. The modified Delaware source income of a nonresident individual means that part of such individual’s federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined …

§ 1123. Delaware adjusted gross income. The Delaware adjusted gross income of an individual means such individual’s federal adjusted gross income with the modifications provided for under § 1106 of this title.30 Del. C. 1953, § 1123; 57 Del. Laws, c. 737, § 1; 66 Del. Laws, c. 86…

§ 1124. Income derived from sources in Delaware. (a) General. — That part of a nonresident individual’s federal adjusted gross income derived from sources within this State shall be the sum of the following: (1) The amount of items of income, gain, loss and deduction entering int…

§ 1125. Individual who is Delaware resident for part of year; computation of tax. An individual who is a resident of this State for only part of a taxable year shall have the election to either: (1) Report and compute the tax as payable by such individual under this chapter as if…

§ 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals. (a) Definitions. — (1) “Director” means the Director of the Division of Revenue or the Secretary of Finance of the State. (2) “Nonresident individual” means, for purposes of this sect…

§ 1127. Deduction for federal income taxes [Repealed]. Repealed by 66 Del. Laws, c. 86, § 7, effective Dec. 31, 1987.

§§ 1131-1142. Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates …

§§ 1143-1145. Partnership entity not taxable; Character of items; Special rules for nonresident partners [Repealed]. Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

§§ 1146-1148. Taxable year; Method of accounting; Adjustments [Repealed]. Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.

§ 1149. Basis of adjustments [Repealed]. Repealed by 71 Del. Laws, c. 217, § 2.

§ 1151. Employer to withhold tax from wages or other remuneration. (a) General. — Every employer maintaining an office, or transacting business, within this State and making payment of any wages or other remuneration taxable under this chapter to a resident or nonresident individ…

§ 1152. Information statement for employee. Every employer required to deduct and withhold tax under this chapter from the wages or other remuneration of an employee shall furnish to each such employee, in respect to the wages or other remuneration paid by such employer to such e…

§ 1153. Credit for tax withheld. Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid …

§ 1154. Information returns and payment of tax withheld. (a) Every employer required to deduct and withhold tax under this chapter shall file a withholding return as prescribed by the Division of Revenue and pay over such tax to the Division of Revenue, or to a depository designa…

§ 1155. Employer’s liability for withheld taxes. Every employer required to deduct and withhold tax under this chapter is made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the State Tax Department, and any add…

§ 1156. Employer’s failure to withhold. If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer s…

§ 1156A. Employer to report new hires. (a) Every employer required to deduct and withhold tax under this chapter shall, within 20 days after the date the employer hires the employee, notify the State Directory of New Hires established pursuant to § 2208 of Title 13 of the hiring …

§ 1157. U.S. Olympics account [Repealed]. Repealed by 73 Del. Laws, c. 179, § 6, effective July 12, 2001.

§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation. (a) Every corporation that is an S corporation for federal income tax purposes for any taxable year beginning on or after January 1, 1992, in which it has any shareholder who is a nonresident individua…

§§ 1159, 1160. Delaware Breast Cancer Education and Early Detection Fund; Delaware Diabetes Education Fund [Repealed]. Repealed by 73 Del. Laws, c. 179, § 6, effective July 12, 2001. For present law, see §§ 1185 and 1187 of this title.

§ 1161. Persons required to make returns of income. An income tax return with respect to the tax imposed by this chapter shall be made by the following: (1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single pe…

§ 1162. Joint or separate returns of spouses. (a) If for any taxable year: (1) The federal income tax liability of spouses, either both residents of this State or both nonresidents of this State, is determined on separate federal income tax returns, then their tax liabilities und…

§ 1163. Returns by fiduciaries. An income tax return for: (1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent’s property. A joint or separate final return of a decedent shall be due when it would …

§ 1164. Notice of qualification as receiver [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.