If you have a loved one who has passed away who owes state taxes to the 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’s estate should be furnished for non-Delaware decedent estates as well as a copy of the local form used to establish a claim against the decedent’s estate. The address to be used to communicate decedent information to the Division of Revenue is:

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 Division of Revenue please contact us at dordecedents@delaware.gov  or call (302) 577-5184 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: