The state of Delaware does not offer a part year resident return. Instead, part year residents can elect to file the Part-Year return on the resident or nonresident form, whichever is more beneficial to you.
Who is a Part-Year Resident?
A Delaware Part-Year Resident is an individual that moves into or out of Delaware during the tax year.
If you are a Part Year resident, you must file a Delaware return if:
- You had income from any source while a resident OR
- You had income from Delaware while a nonresident
The option to file a resident return is usually best if, while a nonresident, the individual has no income from sources outside Delaware.
The option to file a nonresident return is usually best if, while a nonresident, the individual has income from sources outside Delaware.
How do I allocate my income on my nonresident return?
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.
Please review our other Delaware articles: