Delaware state income tax — ITIN filer guide

Delaware uses a graduated income tax from 2.2% to 6.6% (tax year 2026), administered by the Delaware Division of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2.2% – 6.6% · 6 brackets

  • State return form: Form PIT-RES
  • Deadline (tax year 2026): April 30, 2027 — Delaware's deadline is two weeks later than the federal April 15
  • Who must file: Single under 60: no return required if AGI is below $9,400 (Delaware guidance; figure published for TY2023 — verify current)
  • State sales tax: none
  • Special regime: First $2,000 of taxable income untaxed; no state sales tax (0%); Wilmington levies a 1.25% local wage tax

Delaware refund timing

  • E-filed returns: refunds not issued before mid-February (fraud screening); processing can take 10-12 weeks if manual review is required
  • Paper returns: 10-12 weeks, particularly for returns requiring manual review
  • Check your Delaware refund status

State tax agency

  • Delaware Division of Revenue — revenue.delaware.gov
  • Phone: (302) 577-8200
  • Free filing option: Free filing of the resident return at tax.delaware.gov (Delaware Taxpayer Portal)

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Delaware state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form PIT-RES
  3. Apply state-specific deductions and credits
  4. E-file — Free filing of the resident return at tax.delaware.gov (Delaware Taxpayer Portal)
  5. Or visit a VITA site for free in-person preparation

Delaware state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Delaware EITC — filer's choice each year: 4.5% of federal (refundable) OR 20% of federal (nonrefundable) of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

Computed from the federal EITC claimed on the federal return (PIT-RSS schedule requires the federal claim), so ITIN-only filers who cannot claim the federal EITC cannot claim Delaware's

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Delaware Division of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.