Decedent Collections

zillah.frampton@state.de.us

(302) 577-8461

Estate Tax

deborah.morse@state.de.us

(302) 744-1091

If you have a loved one who has passed away who owes state taxes to the Delaware Division of Revenue or are the personal representative of a decedent estate that owes taxes, please notify your attorney of the debt and have them schedule it to be paid by the decedent estate. Additionally, please notify the Division of Revenue that the individual we are currently billing for is deceased and furnish us with the date of death and a death certificate or other instrument that would serve as confirmation of the death and provides the date of death. Additionally, for Delaware decedents, please let us know if there is a will or estate filed with the Register of Wills, the file reference number (if any), the name and address for the personal representative and the name and address for the attorney representing the personal representative. The personal representatives should provide similar information for those decedents of other states. Additional information as to the name, address and phone number of the agency administering the decedent estate should be furnished for other than Delaware decedent estates as well as a copy of the local form used to establish a decedent claim. The address to be used to communicate decedent information to the Division of Revenue is:

Decedent Administrator
Delaware Division of Revenue
820 North French Street 8th Floor
Wilmington, DE 19801


Be advised that all tax returns must be filed for the decedent as soon as possible. In cases of joint obligation the Division of Revenue continues to expect full payment from the joint obligor.

If you have any question regarding the decedent collections program administered by the Delaware Division of Revenue please contact Zill Frampton (302) 577-8461 between the hours of 8 a.m. and 4 p.m.

If your questions relate to tax returns or filing requirements for decedents or their estates, please contact Deb Morse at (302) 744-1091 between the hours of 8 a.m. and 4 p.m.

If you have general questions regarding wills, the need to open an estate or general questions regarding wills and estates, please contact the appropriate Register of Wills’ office for your area:


New Castle County

     Mailing Address:
     New Castle County Register of Wills
     87 Reads Way
     New Castle, DE 19720

     Location:
     New Castle County Register of Wills
     800 N. French Street, 2nd Floor
     Wilmington, DE 19801
     Phone: (302) 395-7800
     Fax: (302) 395-7801


Kent County

     24 Pepperwood Lane
     Dover, DE 19101
     Phone: (302) 736-2233


Sussex County

     P.O. Box 743
     Georgetown, DE 19947
     Phone: (302) 855-7875