2023-2024 Tax Season Updates

The following check boxes have been added to the personal income tax forms:

• 529 Contribution to Delaware-sponsored tuition program and ABLE Program Contributions check boxes will designate deduction being taken.
• Military Pension Checkbox has been created to designate a taxpayer who is under the age of 60 but qualifies for the full pension deduction of $12,500.
• Check box added to front of return for taxpayers who can be claimed on another individual’s return.

Delaware has a new refundable tax credit:

• Organ and Bone Marrow Transplantation Tax Credit: To incentivize resident taxpayers to donate organs or bone marrow for transplantation, this credit will cover all unreimbursed medical and other expenses related to donation up to a $10,000. Please submit a bank record or receipt for each covered expense along with written acknowledgement of the donation from the relevant medical organization which includes the details of the procedures completed and the date of the procedure.

Additional Information:

• The IRS’ ISAC has identified a scam targeting tax professionals and attempting to acquire EFIN documents. See here for more information.
• Did you sell property recently?
  Individuals who sold property in Delaware with transactions closing on or after January 1, 2019 should submit Form REW-EST Real Estate Tax Return – Declaration of Estimated Income Tax.
• Division of Revenue P.O. Box Changes – Find the updated mailing addresses for Delaware tax returns here!
• File Online – Free! No income requirements. Faster refunds.
• Libraries stocking print versions of Delaware Personal Income Tax forms – locations.
• Find and Print Personal Income Tax Forms

Business Tax

In Delaware, due dates for Delaware business income tax returns follow the due dates for federal business income tax returns, as follows:

• Partnership returns are due on or before March 15, 2024 for calendar year taxpayers.
• S corporation returns are due on or before March 15, 2024 for calendar year taxpayers.
• Returns for C corporations are generally due on or before April 15, 2024 for calendar year taxpayers.

Business Licenses

• Delaware’s current gross receipts tax rates: GRT Rates
• Business License Renewal Forms: for faster service and to print a temporary license right from your personal computer, renew online.

Business Tax Forms

• Get your business tax forms online.