How do I claim Itemized deductions on my Delaware return?

Most itemized deductions entered on your federal return will automatically flow to your Delaware return.

However, Delaware requires certain adjustments and deductions to be entered separately within the Delaware return.

Program Entry

State → Edit Delaware → Itemized Deductions

How Are Delaware Itemized Deductions Calculated?

When you enter itemized deductions in the federal section of the return, the program transfers the applicable information to your Delaware return automatically.

You should review the Delaware Itemized Deductions section to ensure any Delaware-specific adjustments are entered correctly.

What Additional Entries May Be Required?

The following itemized deduction entries may need to be entered directly on the Delaware return:

• Adjustments to Federal Itemized Deductions
• Adjustments to State and Local Taxes Not Claimed as a Credit
• Foreign Tax Credit
• Active Labor Organization Dues
• Charitable Mileage Deduction
• Charitable Contributions Reported on Delaware Form 700 

Only enter amounts that apply to your specific tax situation.

What If I Use the Federal Standard Deduction?

You may still itemize deductions on your Delaware return even if you claimed the Standard Deduction on your federal return.

When this occurs, Delaware requires additional documentation to support the itemized deductions claimed on the state return.

Additional Information

If you itemize on your Delaware return but use the Standard Deduction on your federal return, Delaware requires a copy of your federal Schedule A. This schedule should be submitted to:

Delaware Department of Revenue
ATTN: PIT Audit
Fax: 302-577-1287

If a federal Schedule A was not included with your federal return because you claimed the Standard Deduction, you may need to generate a Schedule A worksheet showing your itemized deductions. 

Important Information

Delaware itemized deductions may differ from federal itemized deductions due to Delaware-specific rules and adjustments.

Be sure to review all entries in the Delaware Itemized Deductions section before filing your return. Maintaining records to support the deductions claimed can help if the Delaware Division of Revenue requests additional documentation.