Division of Revenue Director Jennifer R. Hudson has announced that Delaware will begin processing 2019 individual income tax returns on Monday, January 27, 2020. To expedite this process, citizens are encouraged to file their 2019 State of Delaware Personal Income Taxes online at de.gov/filetax or through their tax software provider.

The 2019 tax year filing deadline is Thursday, April 30, 2020. On average, refunds from electronically filed returns are issued within 2 weeks, while refunds from paper-filed returns average seven weeks or more. Last year, the average time to issue a refund for all tax filing methods combined was approximately 25 days.

If you still owe taxes from prior years, you may find yourself listed on Delaware’s Delinquent Taxpayers web page. To address outstanding balances, please contact the Division of Revenue’s Account Management Department at (302) 577-8785 and ask to speak to your account assignee. By legislative order, larger balances are targeted first for publication. Each quarter, the next 100 business taxpayers and 100 personal taxpayers who have balances over $1,000 are posted to this site.

Taxpayers should be aware that Delaware does not maintain reciprocity agreements with other states. As a result, anyone who is not a Delaware resident, but who has worked in Delaware, must file a Delaware tax return. Delaware Residents who work out-of-state are required to file returns with Delaware in addition to a return in the state where they worked. By law, Delaware employees should receive their W-2 employment forms by January 31, 2020 for any job worked during the 2019 calendar year. Those who haven’t received a W-2 by January 31st should contact their employer.

For filing information and more, please visit revenue.delaware.gov.

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

The Division of Revenue wants to provide Delawareans with information about one of the most common and costly forms of identity theft – tax return fraud. Tax return fraud occurs when someone uses your Social Security number to file a tax return, and claims a fraudulent refund.

It’s important that citizens be aware of the steps they can take if they suspect or have been informed that they have been a victim of tax-related identity theft.

“As criminals continue to develop increasingly sophisticated ways to steal your personal information, our goal is to identify and apply safeguards that will better protect taxpayers and fight identity theft,” said Division of Revenue Director, David Gregor. “Identity theft places a burden on its victims, and presents special challenges for businesses, organizations and government agencies.”

The Division of Revenue has provided a new web resource that can help citizens who believe they may have been a victim of a tax-related identity theft.

The Warning Signs of Identity Theft

• You receive correspondence requesting tax return information for a return that you have not filed yet.
• You are notified that a return has already been filed using your name or social security number.
• You receive a balance due or refund offset notice for a tax year in which have not yet filed a tax return.

To learn more, visit the Identity Theft and Victim Assistance page at revenue.delaware.gov.

Division of Revenue Director Patrick T. Carter has announced that Delaware tax season will begin Monday, January 23, 2017. Citizens are encouraged to file their 2016 State of Delaware Personal Income Taxes online at www.delaware.gov. This year’s filing deadline is Monday, May 1, 2017.

During the last filing season, the State dealt with a surge of fraudulently filed personal income tax returns, and stopped over $9 million in fraudulent refunds from being issued. In order to better identify fraudulent returns, the Delaware Division of Revenue has created new methods of detecting and preventing fraudulent refunds. However, as a result, the first refunds will not be issued until after February 15, 2017.

This year, Delaware is also urging taxpayers to electronically file their returns. Online filing offers many advantages. Refunds from electronically filed returns are issued on average within 2 weeks, while refunds from paper-filed returns average over seven weeks. Last year, the average time to issue a refund for all tax filing methods combined was just over 20 days.

Delaware offers the following electronic filing options:

1. 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.
2. Those who prefer tax-preparation software can electronically file their federal and state income tax returns for a fee, although these products also offer free-filing options for Delaware taxpayers who meet the following qualifications:
   • Adjusted gross income 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
   • Qualify for the Federal Earned Income Tax Credit (EITC)

For paper-filed returns, the State uses a modernized processing system that identifies tax filings based on the return type. 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 will be available at local libraries or for download at www.revenue.delaware.gov.

Because Delaware does not maintain reciprocity 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 31st should contact their employer.