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Subchapter I. General Provisions
§ 1101. Meaning of terms. - Any term used in this chapter shall have the same...
§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions. - (a) (1) For taxable years beginning before January 1, 1985,...
§ 1103. Resident individual defined. - A resident individual of this State means an individual: (1)...
§ 1104. Nonresident individual defined. - A nonresident individual of this State means an individual who...
Subchapter II. Resident Individuals
§ 1105. Taxable income. - The entire taxable income of a resident of this State...
§ 1106. Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2][Paragraph (b)(11) effective upon meeting the contingency in 83 Del. Laws, c. 339, § 22]. - (a) Additions. — There shall be added to federal adjusted...
§ 1107. Deductions. - The deduction of a resident individual shall be the standard...
§ 1108. Standard deduction. - (a) Except as otherwise provided in subsections (b) and (c)...
§ 1109. Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]. - (a) General. — In determining taxable income under this chapter,...
§ 1110. Personal exemptions and credits. - (a) For tax years ending before January 1, 1996, a...
§ 1111. Credit for income tax paid to another state. - (a) Allowance of credit. — A resident individual shall be...
§ 1112. Historic rehabilitation. - A resident individual shall be allowed a credit against such...
§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries. - A resident individual who is an active member, as defined...
§ 1114. Child care and dependent care expense credit. - (a) A resident individual shall be entitled to a credit...
§ 1116. Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§ 4, 5]. - A resident and nonresident individual shall be allowed a credit...
§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2]. - (a) An individual who is a resident of this State...
§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2]. - (a) (1) For any tax year beginning before January 1,...
Subchapter III. Nonresident Individuals
§ 1121. Imposition of tax upon nonresidents. - A tax is hereby imposed for each taxable year on...
§ 1122. Modified Delaware source income. - The modified Delaware source income of a nonresident individual means...
§ 1123. Delaware adjusted gross income. - The Delaware adjusted gross income of an individual means such...
§ 1124. Income derived from sources in Delaware. - (a) General. — That part of a nonresident individual's federal...
§ 1125. Individual who is Delaware resident for part of year; computation of tax. - An individual who is a resident of this State for...
§ 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals. - (a) Definitions. — (1) “Director” means the Director of the...
Subchapter VII. Withholding of Tax
§ 1151. Employer to withhold tax from wages or other remuneration. - (a) General. — Every employer maintaining an office, or transacting...
§ 1152. Information statement for employee. - Every employer required to deduct and withhold tax under this...
§ 1153. Credit for tax withheld. - Wages upon which tax is required to be withheld shall...
§ 1154. Information returns and payment of tax withheld. - (a) Every employer required to deduct and withhold tax under...
§ 1155. Employer's liability for withheld taxes. - Every employer required to deduct and withhold tax under this...
§ 1156. Employer's failure to withhold. - If an employer fails to deduct and withhold tax as...
§ 1156A. Employer to report new hires. - (a) Every employer required to deduct and withhold tax under...
§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation. - (a) Every corporation that is an S corporation for federal...
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...
§ 1162. Joint or separate returns of spouses. - (a) If for any taxable year: (1) The federal income...
§ 1163. Returns by fiduciaries. - An income tax return for: (1) Any deceased individual shall...
§ 1165. Change of status as resident or nonresident during the year. - If an individual changes status during the taxable year from...
§ 1167. Minimum tax and prorating of exemptions. - If an individual for any taxable year is required to...
§ 1168. Time and place for filing returns and paying tax. - The income tax returns required by this chapter shall be...
§ 1169. Declarations of estimated tax. - (a) Every resident and nonresident individual or trust shall make...
§ 1170. Filing of estimated tax returns and payment of estimated tax. - (a) The declaration and payment of estimated tax shall be...
§ 1171. Income taxes of members of armed forces on death. - (a) In the case of any individual who dies while...
§ 1172. Procedures for contributions to the DE529 Education Savings Plan. - (a) The Secretary of Finance shall provide on the Delaware...
Subchapter IX. Miscellaneous
§ 1180. Administration of charitable donations through the personal income tax return. - No more than 21 charitable organizations or funds may be...
§ 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund. - (a) The Division of Revenue shall provide a space on...
§ 1182. Organ and Tissue Donor Awareness Trust Fund. - (a) The Division of Revenue shall provide a space on...
§ 1182A. Beau Biden Foundation. - (a) There is hereby established, within the Office of the...
§ 1183. Emergency Housing Assistance Fund. - (a) The Division of Revenue shall provide a space on...
§ 1185. Delaware Breast Cancer Education and Early Detection Fund. - (a) There is hereby established a Breast Cancer Education and...
§ 1186. Delaware Combined Campaign for Justice Fund. - (a) There is hereby established a Delaware Combined Campaign for...
§ 1187. Delaware Diabetes Education Fund. - (a) There is hereby established a Delaware Diabetes Education Fund...
§ 1188. Delaware Veterans' Home Fund. - (a) There is hereby established a Delaware Veterans' Home Fund...
§ 1189. Delaware National Guard and Reserve Emergency Assistance Fund. - (a) Any individual or married couple filing a joint tax...
§ 1190. Delaware Juvenile Diabetes Fund. - (a) There is hereby established a Delaware Juvenile Diabetes Fund...
§ 1191. Delaware Children's Fund. - (a) There is hereby established a Delaware Children's Fund for...
§ 1192. The Delaware Ovarian Cancer Foundation. - (a) To honor and memorialize the lives of Cynthia Waterman...
§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund. - (a) The Delaware Chapter of the National Multiple Sclerosis Society...
§ 1194. White Clay Creek Wild and Scenic River Restoration Fund. - (a) There is hereby established a White Clay Creek Wild...
§ 1195. Senior Trust Fund. - (a) An individual who claims an overpayment of taxes on...
§ 1196. Home Of The Brave Foundation Fund. - (a) There is hereby established a Home Of The Brave...
§ 1197. Delaware Veterans Trust Fund. - (a) The Division of Revenue shall provide a space on...
§ 1198. Protecting Delaware's Children Fund. - (a) There is hereby established a Protecting Delaware's Children Fund...
§ 1199. Habitat for Humanity of Delaware Fund. - (a) There is hereby established a Habitat for Humanity of...
§ 1202. Food Bank of Delaware Fund. - (a) There is hereby established a Food Bank of Delaware...
§ 1203. Pediatric Cancer Research Fund. - (a) There is hereby established a Pediatric Cancer Research Fund...