Delaware Code
Subchapter VIII. Returns and Payments of Tax
§ 1161. Persons required to make returns of income.

An income tax return with respect to the tax imposed by this chapter shall be made by the following:

(1) Every resident individual who
a. Is required to file a federal income tax return for the taxable year, or
b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or
c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449.
(2) Every nonresident individual who has income from sources in this State.
(3), (4) [Repealed.]

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