The deadline for Delaware taxpayers to file and pay their 2020 personal income tax returns to both federal and state governments has been extended from April 15 to May 17. This extension does not apply to estimated tax payments made quarterly by individuals – those payments will still be due by April 30, 2021. Additionally, the deadline extension does not provide apply to corporate or fiduciary income tax returns.

Under Delaware law, the Director of the Division of Revenue has the ability to grant reasonable extensions of time for the payment of any tax or estimated tax when deemed appropriate. Considering the effects of the pandemic, Revenue Director Jennifer Noel has determined that it is appropriate to grant extensions similar to those recently granted by the Internal Revenue Service. Details are outlined in a new Tax Information Memorandum (TIM 2021-3) available on the agency website (https://revenue.delaware.gov).

As always, the Division of Revenue encourages taxpayers to file as soon as possible, once they have the necessary information required to do so. The payment deadline of May 17, 2021 will not be further extended, so taxpayers should note that penalties and interest on underpayments will be calculated from that date, even if you request additional time to file.

For more information, please call (302) 856-5358 or email DOR_PublicService@delaware.gov.

Rebates help reduce cost of purchasing environmentally-friendly vehicles

DOVER – In response to Delawareans’ growing demand for cleaner fuel and electric vehicles, DNREC’s Division of Climate, Coastal, & Energy announced today that Delaware’s Clean Transportation Incentive Program will continue to offer rebates to drivers and businesses statewide toward the purchase or lease of electric and alternative fuel vehicles and charging stations through Dec. 31, 2020.

“Reducing transportation-related emissions is key to reaching our greenhouse gas reduction goal,” said DNREC Secretary Shawn M. Garvin. “Electric vehicles are a smart choice for citizens and businesses alike, and the Clean Transportation Incentive Program is helping Delaware drivers change from fossil fuels to cleaner alternatives that reduce air pollution.”

Since 2015, the program has provided rebates totaling $4.6 million to more than 1,500 purchasers of electric vehicles, propane and natural gas-fueled vehicles, and electric vehicle charging stations.

Electric vehicle charging station rebates cover between 75 to 90 percent of the cost of a Level 2 charging station. These rebates apply to businesses, workplaces, and publicly-accessible charging locations and multi-family residences, including apartment complexes, townhomes and condominiums operated by a commercial entity, and government or nonprofit organizations. In 2020, the program will no longer offer rebates for single-family home charging stations.

Rebate amounts for electric and plug-in hybrid vehicles, updated for 2020, include $2,500 for battery-electric vehicles, and $1,000 for plug-in hybrid vehicles. Rebates for electric vehicles are available only to battery and plug-in hybrids with a purchase price of $60,000 or less.

The program also offers rebates for the purchase or lease of propane or natural gas vehicles. Rebates include $1,500 for dedicated propane or natural gas vehicles, $1,350 for bi-fuel propane or natural gas vehicles, and $20,000 for heavy duty dedicated natural gas trucks.

Funding for the Clean Transportation Incentive Program is made possible through Delaware’s participation in the Regional Greenhouse Gas Initiative (RGGI). The program was designed to help with the initial cost of transitioning to lower-carbon, lower-pollution vehicles, making it easier for Delaware drivers to choose vehicles that produce less or no tailpipe emissions, reducing both unhealthy pollution and the greenhouse gas emissions that contribute to climate change.

Delaware has committed to reducing greenhouse gas emissions 28 percent by 2025 from 2005’s baseline. Transportation is now the largest single source of emissions in Delaware, responsible for 35 percent of our carbon emissions in 2016, the latest year for which data is available.

For more information on Delaware’s Clean Transportation Incentive Program, contact Breanne Preisen, Clean Transportation Project Specialist, at 302-735-3366, or visit de.gov/cleantransportation.

Media contact: Joanna Wilson, DNREC Public Affairs, 302-739-9902

The Delaware Division of Revenue will extend certain deadlines for filing individual and business tax returns, as well as for making certain tax payments for taxpayers who have been directly impacted by the severe storms and flooding caused by Hurricane Irma.

“The Division of Revenue recognizes the impact that Hurricane Irma has had on taxpayers and will take all steps necessary to assist hurricane victims who need assistance with Delaware’s tax filing obligations,” said Division of Revenue Director, David Gregor.

Delaware will follow the rules outlined by the Internal Revenue Service in news release IR-2017-150. The extended tax return filing due dates apply to taxpayers located in the impacted disaster areas identified in the IRS notice. The tax relief postpones various tax filing deadlines that occurred starting on Aug. 23, 2017 thru January 16, 2018 to January 31, 2018. This includes an additional filing extension for individual taxpayers with valid extensions to Oct. 16, 2017, and businesses with valid extensions to Sept. 15, 2017.

To avoid a penalty assessment for late filing, taxpayers should submit a written request seeking an additional extension via email to jeffry.schott@delaware.gov. If your request is based upon the tax records being located in the disaster area, please include the address where those tax records are located. Business taxpayer requests should be on company letterhead and signed by a company official.

The Delaware Division of Revenue will extend certain deadlines for filing individual and business tax returns, as well as for making certain tax payments for taxpayers who have been directly impacted by the severe storms and flooding caused by Hurricane Harvey.

“The Division of Revenue recognizes the impact that Hurricane Harvey has had on taxpayers and will take all steps necessary to assist hurricane victims who need assistance with Delaware’s tax filing obligations,” said Division of Revenue Director, David Gregor.

Delaware will follow the rules outlined by the Internal Revenue Service in news release IR-2017-135. The extended tax return filing due dates apply to taxpayers located in the impacted disaster areas identified in the IRS notice. The tax relief postpones various tax filing deadlines that occurred starting on Aug. 23, 2017 thru January 16, 2018 to January 31, 2018. This includes an additional filing extension for individual taxpayers with valid extensions to Oct. 16, 2017, and businesses with valid extensions to Sept. 15, 2017.

To avoid a penalty assessment for late filing, taxpayers should submit a written request seeking an additional extension via email to Jeffry.schott@delaware.gov. If your request is based upon the tax records being located in the disaster area, please include the address where those tax records are located. Business taxpayer requests should be on company letterhead and signed by a company official.

The Delaware Division of Revenue would like to inform local business regarding the following changes to due dates for business partnerships and corporations.

Internal Revenue Code now requires that:

• Partnership returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers).
• S corporation returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers). This has not changed from prior years.
• Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period (April 15 for calendar year taxpayers).

Delaware has issued TIM 2017-1 (http://revenue.delaware.gov/information/tims/tim_2017-01.pdf) granting an automatic extension of time to all C corporations to the due date of the corporation’s federal income tax return, without regard to extensions. The Delaware due dates for partnership and S corporation returns have not changed. As a result, the due dates for Delaware business returns for the 2016 tax year are as follows:

• Partnership returns are due on or before the 30th day of the fourth month following the expiration of the taxable period (April 30 for calendar year taxpayers).
• S corporation returns are due on or before the 30th day of the third month following expiration of the taxable period (March 30 for calendar year taxpayers).
• Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period. Because of federal holidays, this will be April 18, 2017 for calendar year taxpayers.

Delaware will be enacting legislation in 2017 to adopt the same due dates for Delaware’s business tax returns, effective for tax years beginning after December 31, 2016.

If you have questions about the due date of your business return, you can find specific information on our website (http://www.revenue.delaware.gov/services/BusServices.shtml) or by contacting us at (302) 577-8205.