On February 8, 2021, House Bill 65 was signed into law. The bill waives state income tax on unemployment benefits for Delawareans for tax year 2020.
How do I report this on my return?
Current tax guidance from the State of Delaware indicates the subtraction should be placed on line 36 of the resident return or line 25 of the nonresident return. The program automatically pulls forward the gross income after the allowable unemployment income has been subtracted.