If you are a nonresident of Delaware and your Delaware sourced income includes income that you earned while working outside of Delaware, you can claim an allowance for the days you worked out of state.
How much is the allowance?
The allowance is based on a ratio of days worked outside of Delaware compared to total days you received Delaware sourced income. Completing Schedule W will allocate the income for you.
What are the requirements for claiming the allocation?
The claim must be based on the necessity of work outside the State of Delaware in performance of duties for the employer, as opposed to solely for the convenience of the employee. Working from a home office does not satisfy the requirement of "necessity" unless it is a requirement of employment with your employer.
- State Section
- Edit Nonresident Delaware return
- Additions to Income
- Schedule W