According to the Delaware instructions, all retirement amounts included in your federal return are also taxable on your Delaware return.
However, if you are retired from the United States Military and are receiving pension income, you are entitled to a pension exclusion of up to $12,500 or the amount of the pension and eligible retirement income (whichever is less).
Program Entry
- State Section
- Edit Delaware Return
- Subtractions from Income
- Pension Income Exclusion