According to Delaware's tax instructions, "Contributions made to a Delaware-sponsored tuition program may be excluded from Delaware adjusted gross income up to a maximum. For a single, married filing separately, or head of household filer whose federal adjusted gross income is less than $100,000 the maximum exclusion is $1,000. For married filing joint filers whose federal adjusted gross income is less than $200,000 the maximum exclusion is $2,000. Contributions to an account in a Delaware-sponsored tuition program for expenses used for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school are NOT deductible."
To claim the deduction on your return, go to:
- State Section
- Edit Delaware return
- Subtractions from Income
For more information about the Delaware 529 Plan, visit the Delaware Treasurer website.