Revenue Offers Assistance to Income Tax Filers

The Division of Revenue is aware that some business taxpayers may be struggling with the complexity of changes resulting from recent federal tax reform. For those businesses filing in multiple states, many of which have different rules and deadlines, the complexity is compounded. The Division recognizes that some taxpayers may have trouble meeting Delaware’s filing deadline because the extended due date of Delaware income tax returns coincides with the extended due date for federal returns.

As a result, the Division will consider requests for abatement of penalties for late filing, with reasonable cause, of any Forms 1100, 1100-S, 300, and 400 on a case-by-case basis – provided those returns are filed on or before November 15, 2018. Please note: you should not submit a request for abatement until after you have received a notice proposing the assessment of penalties.

The taxpayer’s request for abatement of late filing penalties due to reasonable cause should be submitted by email to: taxconferee@delaware.gov, or in writing to:

Campbell Hay, Esquire
Tax Conferee
Delaware Division of Revenue
P. O. Box 8714
Wilmington, DE 19801


Delaware Tax Filing Deadlines Approach

The Division of Revenue would like to remind Delawareans who have not yet filed their tax returns that the deadlines are quickly approaching. Delaware corporate income tax returns are due on or before April 17, and the personal income tax deadline is April 30.

Taxpayers who do not file by the deadline because they have a balance due may face additional interest and penalties, which increases the total amount owed. Filing by the deadline will allow you to avoid penalties, even if you are unable to pay all or some of your taxes by the deadline. Payment arrangements can be made by calling (302) 577-8785. If you can’t file your return by the deadline, you can request an extension of time to file – but remember, this is not an extension of time to pay.

To speed the process, take advantage of electronic filing, which will make filing your taxes both accurate and easy. Personal tax filing assistance is also available for individuals and families with disabilities, or households that meet certain income requirements. Visit de.gov/taxhelp for more information.


Delaware Personal Income Tax Season Begins January 29

Division of Revenue Director Jennifer R. Hudson has announced that the Delaware individual income tax season will begin on Monday, January 29, 2018, concurrently with the opening of the federal individual tax season announced by the IRS. While this is slightly later than previous years, the January 29 date was set to ensure the security and readiness of key tax processing systems, and to assess the potential impact of tax legislation on 2017 tax returns. Delaware will begin issuing income tax refunds on Monday, February 19, 2018. The State of Delaware will begin to accept business tax returns on January 16, 2018.

Tax Form

Electronic filing remains the fastest and safest way to file your personal income tax returns. Delaware will continue to offer taxpayers the opportunity to file for free through the Division of Revenue website. Delaware’s user-friendly system is available 24 hours a day, 7 days a week, and allows taxpayers to file their returns and schedule payments to be made closer to the April 30, 2018 deadline. You may pay your State of Delaware taxes using a credit card, or by debiting your bank account.

If you prefer to use tax-preparation software, you can electronically file your federal and state income tax returns for a fee. Many of these products also offer free-filing options for Delaware taxpayers who meet one of the following qualifications:

  • Those with adjusted gross income that is less than the software’s established means criteria; or
  • Active-duty military with an adjusted gross income of $60,000 or less (including Reservists and National Guard); or
  • Those who qualify for the Federal Earned Income Tax Credit (EITC).

Returns filed in hard copy are processed using a modernized system that identifies tax filings based on the return type. Any taxpayer who files a 2017 tax return using a prior-year return, or who modifies the paper return in some way, could experience significant delays. Paper tax returns will be available at local libraries, Revenue’s three public service offices, or via download at de.gov/17taxforms.

Delaware individual income tax returns will be due on or before April 30, 2018. It is important to remember that anyone who has worked in Delaware must file a Delaware tax return, even if they are not a Delaware resident. Similarly, Delaware residents who work in another state are required to file returns with Delaware in addition to the state in which they worked.
By law, Delaware employees should receive their W-2 forms from their employers no later than January 31, 2018 for any job worked during the 2017 calendar year. If you have not received a W-2 by January 31, 2018 please contact your employer.


Delaware Personal Income Tax Returns Due May 1, 2017

Division of Revenue Director David Gregor has announced that Delaware tax season filing deadline this year is Monday, May 1, 2017. Citizens are encouraged to file their 2016 State of Delaware Personal Income Taxes or file an extension to Monday, October 16, 2017 by using our online services at www.delaware.gov.

Delaware urges taxpayers take advantage of online filing, with refunds from electronically filed returns being issued on average in less than nine days. Refunds from paper-filed returns average more than 14 days.

The following electronic filing options are available:

  • Those who don’t need tax preparation software can file for free on the Delaware Division of Revenue website. This online system is extremely user-friendly and available 24/7. The system also allows taxpayers to file their returns and then schedule any payment due closer to the May 1st deadline. Taxpayers may pay their State of Delaware taxes on this system using a credit card or by debiting their bank account.
  • Those who prefer tax-preparation software can electronically file their federal and state income tax returns for a fee, though these products also offer free-filing options for Delaware taxpayers who meet the following qualifications:
    • Adjusted gross income less than the software’s established means criteria; or
    • Active-duty military with an adjusted gross income of $60,000 or less (including Reservists and National Guard); or
    • Qualify for the Earned Income Tax Credit (EITC)

For paper-filed returns, the State uses a modernized processing system that identifies tax filings based on the type of return, i.e. refund or balance due. Any taxpayer who files a 2016 tax return using a previous-year return, or who modifies the paper return in some way will experience significant delays. Paper tax returns are available for download at www.revenue.delaware.gov.

Because Delaware does not maintain reciprocal agreements with other states, it is important for anyone who is not a Delaware resident – but who has worked in Delaware – to understand that they must file a Delaware tax return. Delaware residents who work out-of-state are required to file returns with Delaware in addition to the state where they worked.

By law, Delaware employees should receive their W-2 employment forms by January 31, 2017 for any job worked during the 2016 calendar year. Those who haven’t received a W-2 by January 31 should contact their employer.


Christina School District Nominating District B now up for election in May

Wilmington – The Department of Elections has established a special 20 day candidate filing period for Christina School District Nominating District B due to a recent vacancy. Persons living in Nominating District B who are qualified to vote in School Board Elections may file to run for the vacant seat with the Department of Elections – New Castle County Office by 4:30 p.m. on April 20, 2017.  The Delaware Code also provides that a person may not serve as a School Board member if they hold a paid position subject to the rules and regulation of the School Board.

Additional information about filing  and a candidate filing packet are  available.  A Nominating District B map may assist interested persons in determining if they live within Nominating District B.

Contact the Department of Elections – New Castle County Office at (302) 577-3464 if you have questions about filing or your eligibility to run in the May 9, 2017, School Board Election for Nominating District B.