Combine Legal Delaware Residency Forms For Free

Delaware, which has no reciprocal state tax agreements, considers you a resident if you establish your domicile there during the year ? regardless of when ? or if you maintain an abode and spend more than 183 days in the state. If you live in Delaware for only part of the year, you are considered a part-year resident.

For faster turnaround times, citizens are encouraged to file their taxes online at tax.delaware.gov or through other electronic filing programs. Requesting refunds by direct deposit will also improve refund processing.

Legally, you can have multiple residences in multiple states, but only one domicile. You must be physically in the same state as your domicile most of the year, and able to prove the domicile is your principal residence, ?true home? or ?place you return to.?

Tax-Free Shopping, Dining & More Delaware is one of five U.S. states that levies no sales tax of any kind. Delaware's income tax rates are relatively low. Social security income is not subject to state income tax, nor is the first $12,500 of investment or pension income.

Who Must File? 1. Non-Residents ? File a tax return if you have any gross income during the tax year from sources in Delaware. If your spouse files a married filing separate return and you had no Delaware source income, you do NOT need to file a Delaware return.

Every domestic or foreign corporation doing business in Delaware, not specifically exempt under Section 1902(b), Title 30, Delaware Code, is required to file a corporate income tax return (Form 1100 or Form 1100EZ) regardless of the amount, if any, of its gross income or its taxable income.