Delaware State Tax Forms

Delaware taxes are administered by the Delaware Division of Revenue, and the forms you need depend on who you are, what type of tax you’re filing, and the tax year involved.

Delaware uses different forms for personal income taxes, business taxes, and employer withholding, so choosing the correct form is essential to avoid delays or penalties.

Common Delaware Tax Forms

Personal Income Tax (PIT) Forms

These forms apply to individuals who live in Delaware or earn income from Delaware sources.

• Form PIT-RES
  Delaware Individual Resident Income Tax Return
  Used by full-year Delaware residents to report all income.
• Form PIT-NON
  Delaware Individual Non-Resident / Part-Year Resident Return
  Used by nonresidents or part-year residents who earned income in Delaware.
• Form PIT-RSA / PIT-NSA
  Resident and Non-Resident Itemized Deduction Schedules
  Used if you choose to itemize deductions instead of taking the standard deduction.
• Form PIT-EST
  Delaware Estimated Income Tax Voucher
  Used by taxpayers who must make quarterly estimated tax payments, such as retirees with investment income or self-employed individuals.
• Form DE-2210
  Underpayment of Estimated Tax
  Used to calculate penalties if estimated tax payments were insufficient or paid late.

Business and Employer Tax Forms

Businesses operating in Delaware and employers with Delaware employees must file additional forms.

• Form 1100
  Delaware Corporate Income Tax Return
  Used by C corporations to report corporate income.
• Form 300
  Delaware Partnership Return
  Used by partnerships doing business in Delaware.
• Form WTH-REC
  Annual Withholding Reconciliation Return
  Required for each EIN that withholds Delaware income tax from employees.
• Form DE-W4
  Delaware Employee Withholding Allowance Certificate
  Used by employees to determine state income tax withholding, similar to the federal W-4.
• Form CRA (Combined Registration Application)
  Used to register a business for a Delaware business license, employer withholding, and other tax accounts.

Where to Get Delaware Tax Forms

Online

The Delaware Division of Revenue website offers:

• Downloadable and fillable PDF forms
• Instructions for current and prior tax years

By Mail or In Person

• Paper forms can be requested by contacting the Division of Revenue Public Service Office
• Many Delaware public libraries also carry commonly used tax forms for photocopying

Why Electronic Filing Is Recommended

✔ Faster Processing and Refunds

Electronically filed returns are processed much faster than paper filings, resulting in quicker refunds and confirmations.

✔ Fewer Errors

E-file systems automatically calculate taxes, credits, and penalties—reducing mistakes that often occur on paper forms.

✔ Immediate Confirmation

You receive instant confirmation that your return was received, eliminating uncertainty and mailing delays.

✔ Easier Payments and Recordkeeping

Electronic filing allows direct payment from a bank account and makes it easy to retrieve past returns when applying for loans, licenses, or property tax relief.

Final Tip

While paper forms are still available, electronic filing is the most efficient and reliable way to file Delaware tax returns—especially for seniors, small business owners, and anyone who needs faster processing or accurate calculations.

Always verify you are using the correct form for your residency status, business type, and tax year to avoid delays or penalties.