Income Tax Deadlines Extended
State Tax Due Dates Remain Unchanged

Last week, the Delaware Division of Revenue (DOR) announced that the deadlines for taxpayers to file certain personal and corporate income tax returns and payments had been extended to July 15, 2020 due to “rolling conformity” with federal income tax rules adopted by the IRS in response to the COVID-19 emergency.

The new deadline of July 15, 2020 applies to corporate income tax tentative returns due April 15 as well as final personal income tax returns, estimated personal income tax payments, and fiduciary income tax returns each due April 30.

All State of Delaware agencies continue to process State tax filings, accept tax payments, and issue refunds, where applicable. The State is not extending the deadlines for filing returns and payments for other State taxes and fees, including but not limited to the following categories:

• Personal Income Tax Withholding
• Personal Income Tax Estimated Payment due 6/15/2020
• Corporate Income Tax Tentative Payment due 6/15/2020
• Unemployment Insurance Tax (Non-profits and other reimbursable organizations will receive a 90-day deferment on UI payments)
• Corporate Franchise Tax
• LLC, LP, and GP Annual Tax
• Gross Receipts Tax and Business License Renewals
• Realty Transfer Tax
• Tobacco and Cigarette Tax
• Bank Franchise Tax and Fees
• Insurance Taxes and Fees
• Public Utility Tax
• Alcoholic Beverage Tax
• Public Accommodations Tax
• Motor Fuel Tax

State staff are available to respond to taxpayer questions throughout the COVID-19 emergency. Taxpayers are urged to visit the websites of applicable agencies for additional COVID-19 information or call or email the following offices:

Division of Revenue Leslie A. Poland, Community Relations Coordinator leslie.poland@delaware.gov
Division of Unemployment Insurance DOL_UI_Employer_Tax_Questions@delaware.gov Kenneth Briscoe, Communications Coordinator & Public Information Officer kenneth.briscoe@delaware.gov
Division of Corporations Doug Denison, Director of Community Relations douglas.denison@delaware.gov
Delaware Bank Commissioner Dawn Hollinger, Public Information Officer dawn.hollinger@delaware.gov
Delaware Department of Transportation (302-744-2724) Charles McLeod, Director of Community Relations charles.mcleod@delaware.gov

State Continues Processing Returns – Taxpayers Urged to File

The Delaware Division of Revenue (DOR) today announced the deadline for taxpayers to file their 2019 Delaware personal income tax returns has been extended to July 15, 2020. DOR and the Internal Revenue Service remain open, and taxpayers are encouraged to continue to file their state and federal returns electronically or by mail.

“Although the filing deadline has been extended, individuals are still urged to file as soon as possible,” said Director of Revenue Jennifer Hudson. “Filing electronically with direct deposit remains the fastest way to get your refund. Although we are operating with modified staffing arrangements to ensure the health and safety of our staff and customers, the Division of Revenue continues to operate in support of the State and its taxpayers. We are continuing to process tax returns and issue refunds.”

DOR’s public service windows are currently closed, but staff are available to respond to taxpayer questions by e-mail. Inquiries may be sent to any of the email addresses listed on our website. DOR staff will respond by e-mail or phone.

The filing deadline has been extended at a time when Governor John Carney has ordered all non-essential businesses to close in order to help prevent the spread of COVID-19. Under Delaware law, the filing deadline for corporate income taxes is tied to the federal income tax due date which was recently extended to July 15, 2020. The Director of DOR has additional authority to grant reasonable extensions for other tax filings deemed to be appropriate. Under a Technical Information Memorandum 2020-01, DOR has also extended income tax filing deadlines for corporate final, corporate tentative, estimated personal income taxes, and fiduciary income taxes due in April to July 15, 2020. All other returns remain due without extension.

While DOR staff continue to process returns, some taxpayers with complex returns, filing errors, or paper submissions may experience delays. Taxpayers with questions about the status of their refund may use our online tool or e-mail DOR_PublicService@delaware.gov.

Individuals who are unable to meet the July 15 filing deadline may file an extension request online on or before July 15 at, by email to DOR_PublicService@delaware.gov, or through their tax preparer.

Taxpayers who have an outstanding balance and need assistance should contact DOR_Collections@delaware.gov. For additional information and updates about DOR’s response to the COVID-19 crisis, please visit our website.