The state of Delaware does not offer a part year resident return. Instead, part year residents can elect to file either a resident return or a nonresident return.
Part year residents are individuals who are Delaware residents for only a portion of 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.
The state instructions indicate you can file either a resident or nonresident return- whichever is more advantageous.