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 prior year 2020 return?
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 2020 prior year program automatically pulls forward the gross income after the allowable unemployment income has been subtracted.