According to Delaware Instructions for Form 200-01, “If you are a Full-Year Resident of Delaware, you must file a tax return for 2018 if, based on your Age/Status, and if your individual adjusted Delaware gross income (AGI) exceeds the limit.
If you were:
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:
- 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
Delaware will allow you to File as Single, Married Filing Jointly, Married Filing Separately on Separate Return or Married Filing Separately on Combined Separate Returns.
Separate returns may benefit each spouse if the Delaware adjusted gross income is in excess of $9,400.
Part-Year Residents, you must file a Delaware tax 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.
For information regarding Same Sex Couples Filing, click here.
For information about Delaware Military Filing, click here.
For information regarding Delaware Military Spouse Residency Relief Act, click here.
Click here for Delaware residency information.