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.

Example Scam Letter April 2019

The Delaware Division of Revenue wants to alert citizens to a new taxpayer scam that is happening in Delaware. Victims may receive a letter from “The Bureau of Tax Enforcement” that threatens property seizure and wage garnishment unless they call a toll-free number to “avoid enforcement.”

“These scam mailings are designed to trick taxpayers into thinking they have received an official communication from the Division of Revenue,” warns Director Jennifer R. Hudson. The notices threaten the seizure of the taxpayer’s property if the recipient fails to make immediate payment. The scammers are accessing public records in order to include taxpayer-specific information on the notices to make them appear legitimate, and then using pressure tactics and fear to motivate the recipient into taking immediate action.

Taxpayers who think they may have received such a letter should contact the Division of Revenue at (302) 577-8200, option 3, with any questions. Taxpayers should also file a Consumer Complaint with the Delaware Department of Justice’s Consumer Protection Unit. Information about the complaint process is available at https://attorneygeneral.delaware.gov/fraud/cpu/ and the complaint form is available online – Consumer Complaint Form.

Delaware Division of Revenue Director Jennifer R. Hudson today announced the publication of the lists of the top 100 delinquent individual and business taxpayers to the State’s Delinquent Taxpayers website.

By statute, the Division of Revenue is required to post the names of the people and businesses who owe the most unpaid taxes to the state. The list includes the top 100 business taxpayers and 100 personal taxpayers who owe tax balances of more than $1,000, who were not on the last list that was published, and against whom the Division of Revenue has filed a judgment. Collectively, the businesses and individuals included on the lists owe more than $3.6 million to the State. Taxpayers who have entered into payment agreements with the Division of Revenue, who have filed for bankruptcy protection or who have a pending appeal of a proposed liability are excluded from the published lists.

“The Division of Revenue is committed to collecting all amounts that are owed to the State, and using all tools that are available to us to do so.” Hudson says. “While a large percentage of taxpayers resolve their liabilities to avoid having their names posted online, many others will wait until their names are actually posted online to resolve their accounts.”

Delaware is among the more than 20 states and the District of Columbia that publish delinquent taxpayers’ names online. If you have questions regarding the delinquent taxpayer lists, please contact the Delaware Division of Revenue’s Account Management Department at (302) 577-8785.

Delaware Department of Finance Secretary Rick Geisenberger has announced the appointment of Jennifer Noel, Esq. as the new Director for the Division of Revenue, effective October 1, 2017.

Ms. Noel has represented the Department of Finance, the Division of Revenue, and the Division of Accounting as a Deputy Attorney General since 2012. In this role, she helped draft major legislation reforming corporate income tax laws (the Delaware Competes Act) as well as updates to tobacco, alcohol, personal income, and estate tax laws. She has worked with taxpayers and their representatives to ensure cases are managed fairly and transparently, while working with the Department in diverse matters, including statutory interpretation, audit management, and contractual obligations.

“Jenn is well known to tax practitioners throughout the State,” said Secretary Geisenberger. “With two and half decades of experience in tax law – mostly as an advocate for taxpayers, but also as the Division of Revenue’s lawyer – she is uniquely equipped to fairly administer Delaware’s tax system while driving forward the Carney Administration’s efforts to continuously improve customer service to our citizens and businesses.” Ms. Noel will also serve as Delaware’s State Escheator, with responsibility for unclaimed property administration.

Prior to joining state government, Ms. Noel was a tax attorney in private practice for 12 years at one of Wilmington’s largest law firms, Young Conaway Stargatt & Taylor, LLP. While completing her undergraduate and law degrees, she worked as a law clerk, tax paralegal and legal assistant. Ms. Noel earned her J.D. and B.S. degrees from Widener University, and is currently pursuing an LLM in Tax from Georgetown University, with a certificate in state and local tax. She is active in the Delaware tax community, having chaired the Delaware State Bar Association’s Tax Section and served on the planning committee for the Delaware Tax Institute.

“I look forward to the opportunity to continue working with the outstanding team at the Division of Revenue to serve the taxpayers of the State of Delaware. Customer service will be a priority as we look for ways to improve our effectiveness and create greater efficiencies in our processes,” said Director Noel.

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.