DELAWARE Individual Income Tax Return RESIDENT INSTRUCTIONS - 2025 - Revised 03/26/26

Sep 19, 2026

Delaware resident instructions for the 2025 Individual Income Tax Return explain how to file efficiently, including benefits of electronic submission, expected refund timing, and where to check refund status. The guide covers prerequisites before preparing the state return, required documents and withholding information, common review triggers requiring manual processing, and key correctness checks such as legal name, SSN accuracy, and filing status. It also lists items to attach and provides a structured outline for subsequent sections like estimated tax, penalties, privacy information, and line-by-line guidance.

LanguageEnglish

CategoryForms

FormatPDF

Pages15

Reading Time5 min

AccessFree to download

Who Must File

What Form to File

Who is a Resident?

Taxpayers with Disabilities-Minors-Deceased Taxpayers

When to File

Extension of Time to File a Return

Steps for Preparing Your Return

What Documents to Attach

Persons 60 or Over Checklist

Members of Armed Forces

Military Spouses

When to Make Your Estimated Tax Payment

Estimated Tax Penalty

Penalties and Interest

Federal Privacy Act Information

Amended Returns

Rounding Off Dollars

Address Change

Name, Address and Taxpayer ID

Filing Status

PIT-UND Indicator

Line-by-Line Instructions

Section A-Additions

Section B-Subtractions

Pension Exclusion for Individuals Under 60

Section C-Deductions

Itemized Deductions

Page 2 of Form PIT-RES

DELAWARE Individual Income Tax Return RESIDENT INSTRUCTIONS 2025 Revised 03/26/26 FOR THE FASTEST DELAWARE REFUND, SUBMIT YOUR RETURN ELECTRONICALLY Advantages of electronic submission: • If we do not need additional information, you may receive your refund in as little as 10 days. • Direct deposit into checking or savings account, if to a U.S. bank account. • Convenient, fast, easy, and electronic receipt verification. For more information regarding electronic and online filing options, visit [revenue.delaware.gov](revenue.delaware.gov). NOTE: The average refund time for paper returns and returns that require supporting documentation ora manual review is 12 weeks. Complete your federal tax return before preparing your state return! Refund Inquiry: You can check the status of your refund by visiting [tax.delaware.gov](tax.delaware.gov. Select)[. Select](tax.delaware.gov. Select) “Check the Status of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry. Return review items which require manual review and supporting documentation: • Be sure you have all W-2s, 1099Rs, and other withholding information before filing your return. Don’t rely on your year-end pay stub information. It may not match what your employer reports to us. Please note that some employers may issue more than one W-2 . You should wait to file your return until you have all W-2s and 1099s so you can report all of your income received. Omissions will cause delays in processing of your return. • Be sure you use your legal name on the return. Initials or middle names will cause a delay in posting your return for processing. • Ensure your social security number is correct on the return. Typos will cause a delay in posting of your return for processing. • Please ensure your return reflects an accurate filing status. • Complete all applicable Delaware schedules (I, II, III, IV and V) . • All supporting federal schedules must be included with your return. • If claiming a credit for other state credits you must include a copy of the other state return(s) . • Do not claim credits you are not entitled to receive. Credits such as firefighter and business credits are verified before return is processed. • If you are filing a form RSA for a married filing combined separate return that columns A and B equal the total amounts claimed on the return before submitting the return electronically or by paper. • Only include Delaware withholding on Line 35 of Form PIT-RES. • Do not send in additional copies of your return. If you file electronically, you do not need to submit a paper copy. • The Division of Revenue reviews returns with significant losses on Schedule C, E, and F. We may request supporting documentation. • The Division of Revenue reviews returns with significant itemized deductions. We may request supporting documentation. Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal return and b) received a Delaware refund, requested a carryover, contributed to one of the Special Funds OR had your refund intercepted. Contents Who Must File........................................................................................... 2 What Form to File..................................................................................... 2 Who is a Resident? ................................................................................... 2 Taxpayers with Disabilities-Minors-Deceased Taxpayers 2 When to File .............................................................................................. 2 Extension of Time to File a Return ......................................................... 2 Steps for Preparing Your Return............................................................ 2 What Documents to Attach .................................................................... 3 Persons 60 or Over Checklis

FAQs

How can I get the fastest Delaware refund for the 2025 resident income tax return?

Submit your return electronically. If no additional information is needed, refunds may arrive in as little as 10 days, and electronic receipt verification is convenient and fast.

How do I check the status of my Delaware refund?

Visit tax.delaware.gov and select “Check the Status of Your Refund.” You will need your SSN and the requested Net Refund amount.

What common issues can delay processing of a Delaware PIT-RES return?

Delays can result from missing or incomplete W-2s/1099Rs and other withholding information, using an incorrect or incomplete name (including only initials or middle names), typos in the SSN, and incorrect filing status or omitted applicable schedules.

Sep 19, 2026

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