Residents:
According to Delaware Instructions for Form 200-01, “If you are a Full-Year Resident of Delaware, you must file a tax return for 2022 if, based on your Age/Status, and if your individual adjusted Delaware gross income (AGI) exceeds the limit.
Single:
- Under age 60, $9,400
- Age 60 to 64, $12,200
- Over age 65 OR Blind, $14,700
- Over age 65 AND Blind, $17,200
Married Filing Jointly:
- Under age 60, $15,450
- Age 60 to 64, $17,950
- Over age 65 OR Blind, $20,450
- Over age 65 AND Blind, $22,950
Married Filing Separately on Separate Returns OR Separately on Combined Returns (Separate returns may benefit each spouse if the Delaware adjusted gross income is in excess of $9,400.):
- Under age 60, $9,400
- Age 60 to 64, $12,200
- Over age 65 OR Blind, $14,700
- Over age 65 AND Blind, $17,200
Filing as a Dependent on Another Person’s Return:
- Under age 60, $5,250
- Age 60 to 64, $5,250
- Over age 65 OR Blind, $7,750
- Over age 65 AND Blind, $10,250
Part-Year Residents:
File a return if:
- You had any income from any source while a resident of Delaware, OR
- You had income from a Delaware source while you were a Nonresident of Delaware.
Nonresidents:
File a tax return if you have any gross income from sources in Delaware during the tax year. If your spouse files a married filing separate return and you had no Delaware source income, you do NOT need to file a Delaware return.