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February 24, 2024
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February 24, 2024

February 24, 2024

DE Tax Filing Information

DE Tax Filing Information

Delaware Tax Filing Requirements

Individuals must file if:

  • Single, Under 60, and Delaware AGI exceeds: $9,400
  • Single, 60 to 64, and Delaware AGI exceeds: $12,200
  • Single, 65 and over or blind, and Delaware AGI exceeds: $14,700
  • Single, 65 and over and blind, and Delaware AGI exceeds: $17,200
  • Married filing jointly, Under 60, and Delaware AGI exceeds: $15,450
  • Married filing jointly, 60 to 64, and Delaware AGI exceeds: $17,950
  • Married filing jointly, 65 and over or blind, and Delaware AGI exceeds: $20,450
  • Married filing jointly, 65 and over and blind, and Delaware AGI exceeds: $22,950

Delaware AGI is calculated as federal AGI increased by Delaware additions to income and decreased by Delaware subtractions from income.

Part-year residents must file if they:

  • Receive income from any source while a Delaware resident, or
  • Receive Delaware-source income while a Delaware nonresident.

Individuals must file if they receive Delaware source income while a Delaware nonresident.

Return Due Dates

  • Individual Return Due Date: April 30th
  • Corporate Return Due Date: April 15th
  • S-Corporation: March 30th
  • Partnership/LLC: April 30th
  • Franchise/Annual Report: March 1st

Extension Information

Delaware allows an automatic extension to October 15th if no additional tax is due and if a federal extension is filed.

Business Taxes and Fees

Delaware has a franchise tax and all corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax by March 1st of each year. An annual Franchise Tax Notification is mailed directly to the corporation’s registered agent. Blank Franchise Tax Returns are not available. 

Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report, they are required to pay an annual tax of $300.00. Taxes for these entities are due on or before June 1st of each year. Penalty for non-payment or late payment is $200.00. Interest accrues on the tax and penalty at the rate of 1.5% per month.

Real Estate Tax

Every non-resident individual, pass through entity or corporation who makes, executes, delivers, accepts, or presents for recording any document, except those exemptions defined or described in Sections 1126, 1606 and 1909 of Title 30, or in whose behalf any document is made, executed, delivered, accepted or presented for recording, shall be subject to pay for and in respect to the transaction or any part thereof, a Real Estate Tax at the rate of 6.75% of the value of the gain on the property sold as represented by such document, which tax shall be payable at the time of making, execution, delivery, acceptance or presenting of such document for recording. Said tax is to be paid by the Transferor(s)/Seller(s).

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