If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter VIII. Returns and Payments of Tax
§ 1161. Persons required to make returns of income.
§ 1162. Joint or separate returns of spouses.
§ 1163. Returns by fiduciaries.
§ 1165. Change of status as resident or nonresident during the year.
§ 1167. Minimum tax and prorating of exemptions.
§ 1168. Time and place for filing returns and paying tax.
§ 1169. Declarations of estimated tax.
§ 1170. Filing of estimated tax returns and payment of estimated tax.
§ 1171. Income taxes of members of armed forces on death.
§ 1172. Procedures for contributions to the DE529 Education Savings Plan.