The state of Delaware has made the following tax law changes for tax year 2021:
- Individual income tax returns are due on or before May 2, 2022.
- The temporary COVID-19 tax relief for teleworkers will apply through December 31, 2021.
- Residents will be allowed a refundable credit of 4.5% or a non refundable credit of 20% of their federal earned income tax credit against his or her individual tax. The taxpayer will need to complete DE Schedule II (PIT-RSS) to determine the amount of the credit.
For details regarding this special fund and other checkoffs, please see the last page of the instruction booklet.