If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title:
(1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) Notwithstanding the provisions of § 1166 of this title, the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.
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.