Delaware Code
Subchapter III. Nonresident Individuals
§ 1125. Individual who is Delaware resident for part of year; computation of tax.

An individual who is a resident of this State for only part of a taxable year shall have the election to either:

(1) Report and compute the tax as payable by such individual under this chapter as if the individual were a resident for the entire taxable year and be allowed the applicable credit as provided in § 1111 of this title; or
(2) Report and compute the tax as if the individual were a nonresident of this State for the entire year, except, however, that for purposes of such computation:

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