Taxpayers may need to add back the following income to their Delaware state return.
Adjustment to Federal AGI
Complete this adjustment if you are filing as Married Filing Separately on your Delaware return to separate you and your spouse’s income. You must each report your own income, losses, and deductions and one half of income obtained from securities, bank accounts, and real estate which are titled in joint names. A worksheet is available in the Delaware Instructions.
Interest on State and Local Obligations
If you received interest from any state obligations other than Delaware, it is taxable to Delaware and must be added to the taxable income.
Add net additions obtained from income received from an estate or trust which is reflected on federal form K-1.
According to the Delaware Instructions "the law provides for the disallowance of any percentage depletion deduction allowable under federal law, to the extent it is in excess of cost depletion. Add the excess to the amount of fiduciary adjustments and enter the total on the applicable line (line 3)."
Income Allocation (Schedule W)
If the income of non-resident taxpayers derived from Delaware sourced employment includes income earned while working outside of the State of Delaware, an allowance will be permitted for those days worked outside of the State. Complete Schedule W to allocate the income.
- State Section
- Edit Delaware state return
- Additions to Income
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