Delaware is one of the few states that allows taxpayers to choose a different filing status on the state return than the one used on the federal return. When preparing a Delaware return, taxpayers may select their filing status directly within the state forms, even if it differs from the federal Married Filing Jointly (MFJ) status.
Taxpayers can also change their Delaware filing status under the Basic Information section of the DE return. In certain situations, Delaware allows a taxpayer to file Married Filing Separately (MFS) at the state level even when the federal return was filed jointly. However, if you change your filing status for state purposes only, you will not be able to electronically file the Delaware return.
Delaware’s Married Filing Separately Options
Delaware offers two versions of Married Filing Separately:
- Filing Status 3 – Married Filing Separately (MFS)
- Filing Status 4 – Married Filing Separately Combined (MFS Combined)
Understanding the difference is important because each status affects how income, deductions, and tax are reported.
Married filing Separately versus Married filing Separately Combined – What is the difference?
Married Filing Separately is a tax status (similar to the IRS) that allows married couples to file individual state returns so that they can report their own incomes and claim exemptions as well as deductions. Income will only show under the column for whom the return is created.
- Filing Status 3
- Taxpayer and spouse will file their own Delaware return and only report their own income, deductions, and credits
- If the income or deduction cannot be clearly apportioned to either the taxpayer or spouse, you will need to prorate in consideration of each person’s share of the total
Married Filing Separately Combined returns will separate each individual’s income and deductions on one return, while acknowledging the taxpayer and spouse are filing two separate returns.
- Filing Status 4
- The single return will show information under both Column A (spouse) and Column B (taxpayer), if applicable
- Both tax amounts will be combined to give a total tax due
Program Entry
To apply either of these filing statuses, use the following path:
- State (press the three dots within the state box and select Edit)
- Basic Information
The dropdown gives the option to select either Married Filing a Joint Return (filing status 2) or Married and Filing Combined Separate (filing status 4).
To select Married Filing Separate (filing status 3) on this return, you will need to select Begin beside this statement: Change Filing Status from MFJ to MFS for state purposes only. (Note: If either filing status is selected in the dropdown list AND you elect to change filing status from MFJ to MFS for state purposes only, the program will default to filing status 3, MFS on the state return).
You will need to confirm your filing status and select whom you are filing a MFS state return. Enter any income and adjustments that were allocated based on the taxpayer and spouse into MFS for State purposes only. In reviewing the PDF copy of the state return, Column A will indicate spouse information only if filing status 4 is used. Any other status will use Column B.