If you are experiencing a hardship and cannot pay your tax liability in full, the Division of Revenue is available to work with you to resolve your tax liability and to eliminate the need for you to consider bankruptcy as an alternative. Please contact the Division of Revenue at (302) 577-8586 to discuss payment options.
However, if you are involved in a bankruptcy proceeding, you should keep your attorney advised as to the tax periods, type of tax, amounts, and the recent breakdown of tax, penalty, and interest of any tax liabilities you have incurred. Your bankruptcy filing will temporarily stop Division of Revenue enforcement action to collect taxes incurred before the bankruptcy petition was filed. However, you are still required to file returns and pay taxes that become due after your bankruptcy petition is filed.
Dischargeability of your tax liability, post-petition tax obligations and any legal questions should be discussed with your attorney. In many instances, your liability, or a portion of it, may not be discharged. If any of your taxes were not discharged by your bankruptcy, please contact your local Division of Revenue office to make arrangements to satisfy the remaining tax obligation. If you believe that your bankruptcy discharged your tax debt, or a portion thereof, for which the Division of Revenue is continuing its efforts to collect, please ask your attorney to contact the Division of Revenue. If you are not represented by an attorney, please send us a letter with a copy of your bankruptcy discharge explaining what portion of your liability is believed to be discharged to the Bankruptcy Administrator, Delaware Division of Revenue, Carvel State Office Building, 820 N. French Street, 8th Floor, Wilmington, Delaware 19801.
PLEASE BE ADVISED THAT FAILURE TO FILE ALL OF YOUR REQUIRED TAX RETURNS MAY RESULT IN YOUR BANKRUPTCY PLAN CONFIRMATION BEING DELAYED, DISMISSED OR CONVERTED TO A LIQUIDATION BANKRUPTCY. AND, THE DIVISION OF REVENUE MAY HAVE TO ESTIMATE IT'S LIABILITY WHICH MAY REQUIRE YOU TO PAY MORE THAN WOULD BE NECESSARY IF YOU FILED THE REQUIRED RETURNS. IF YOU HAVED ANY LEGAL QUESTIONS, PLEASE CONSULT COUNSEL.
DIVISION OF REVENUE OFFICE LOCATIONS AND CONTACT INFORMATION
Public Service Hours: Monday - Friday, 8:00 AM to 4:00PM
New Castle County:
Carvel State Office Building
820 N. French Street, Wilmington, DE 19801
Thomas Collins Building
540 S. Dupont Highway, Dover, DE 19901
20653 Dupont Blvd. Suite 2, Georgetown, DE 19947
United States Bankruptcy Court, District of Delaware: http://www.deb.uscourts.gov/
Delaware State Bar Association Lawyer Referral Service: https://www.dsba.org/online-lawyer-referral-service/
Delaware Volunteer Legal Services: https://www.dvls.org/