According to Delaware Instructions for Form 200-01, “If you are a Full-Year Resident of Delaware, you must file a tax return for 2017 if, based on your Age/Status, and if your individual adjusted Delaware gross income (AGI) exceeds the limit.
If you were:
Single:
Under age 60, $9,400
Age 60 to 64, $12,200
Over age 65 OR Blind, $14,700
Over age 65 AND Blind, $17,200
Married Filing Jointly:
Under age 60, $15,450
Age 60 to 64, $17,950
Over age 65 OR Blind, $20,450
Over age 65 AND Blind, $22,950
Married Filing Separately on Separate Returns OR Separately on Combined Returns:
Under age 60, $9,400
Age 60 to 64, $12,200
Over age 65 OR Blind, $14,700
Over age 65 AND Blind, $17,200
Filing as a Dependent on Another Person’s Return:
Under age 60, $5,250
Age 60 to 64, $5,250
Over age 65 OR Blind, $7,750
Over age 65 AND Blind, $10,250
Delaware will allow you to File as Single, Married Filing Jointly, Married Filing Separately on Separate Return or Married Filing Separately on Combined Separate Returns.
Separate returns will be advantageous if both spouses have a Delaware adjusted gross income in excess of $9,400.
If you elect to use one of the Separate filing status’, both you and your spouse must compute your taxable income the same way. If one itemizes, the other must itemize. If one takes the standard deduction, the other must use the standard deduction as well.
When filing Separate, whether on combined or separate returns, only report your own income, personal credits, deductions, and one half of the income derived from securities, bank accounts, real estate, etc., which are registered in joint names.
Part-Year Residents, you must file a Delaware tax return if:
You had any income from any source while a resident of Delaware
OR
You had income from a Delaware source while you were a Nonresident of Delaware.
Part-year residents may elect to file either a resident or nonresident return. You may wish to prepare both. File only the return which is more advantageous for you.
Electing to file a resident return – this option may be advantageous if, during the period of non-residency, you had no income from sources in other states and/or your only income was from Delaware.
Electing to file a non-resident return – This option may be advantageous if, during the period of non-residency, you had any income from other states or sources outside of Delaware.
For information regarding Same Sex Couples Filing, click here.
For information about Delaware Military Filing, click here.
For information regarding Delaware Military Spouse Residency Relief Act, click here.