Delaware is one of the few states that allows married taxpayers to choose a different filing status for their Delaware return than the filing status used on their federal return. For example, taxpayers who filed a joint federal return may be able to file separately for Delaware purposes.
Taxpayers can select their Delaware filing status within the Delaware return.
Note: If you change from a federal Married Filing Jointly return to a Delaware Married Filing Separately return for state purposes only, the return cannot be electronically filed through the program and must be filed as instructed by the software.
Quick Reference
| Filing Status | How Filed | Income Reported |
|---|---|---|
| 3 - Married Filing Separately | Separate Delaware returns | Each spouse reports only their own items |
| 4 - Married Filing Combined Separate | One Delaware form with two columns | Both spouses' items shown separately on the same form |
Delaware Married Filing Separately Options
Delaware offers two married filing separate options:
- Filing Status 3 – Married Filing Separately (MFS)
- Filing Status 4 – Married Filing Combined Separate (Combined Separate)
Understanding the difference between these options is important because income, deductions, credits, and tax are reported differently.
Filing Status 3: Married Filing Separately
With Filing Status 3:
- Each spouse files a separate Delaware return.
- Each spouse reports only their own income, deductions, credits, and payments.
- Items that cannot be specifically assigned to one spouse must generally be allocated between spouses using a reasonable method, such as proration.
Filing Status 4: Married Filing Combined Separate
With Filing Status 4:
- Both spouses' information appears on a single Delaware return.
- The return contains separate columns for each spouse.
- Delaware treats this as two separate returns combined on one form for convenience.
- Tax is calculated separately for each spouse and combined into one total amount due or refund.
Column Reporting
On Delaware returns filed using Filing Status 4 (Married Filing Combined Separate), the spouse's income, deductions, credits, and payments are reported in Column A, while the taxpayer's information is reported in Column B. For all other filing statuses, Delaware uses Column B only.
Program Entry
To change the Delaware filing status:
- Go to State.
- Select the three dots and choose Edit for Delaware.
- Select Basic Information.
The filing status dropdown allows you to select:
- Married Filing Jointly (Filing Status 2), or
- Married Filing Combined Separate (Filing Status 4).
To select Married Filing Separately (Filing Status 3) when the federal return was filed jointly:
- Select Begin next to Change Filing Status from MFJ to MFS for State Purposes Only.
2. Choose whether the Delaware return is being filed for the taxpayer or spouse.
3. Enter any income, adjustments, deductions, and credits that must be allocated between spouses in the MFS for State Purposes Only section.