Delaware state income tax — ITIN filer guide
Tax structure
Delaware uses a GRADUATED (progressive) income tax. Rates range from approximately 2.20% to 6.60% depending on income level and filing status.
- Top rate: 6.60%
- Bottom rate: 2.20%
- State return form: Form 200-01
- Filing deadline: April 30 (state deadline is later than federal)
- State sales tax: 0% (no state sales tax)
Filing with an ITIN
Your ITIN is fully accepted for Delaware state tax filing — federal regulation requires states to accept any valid IRS-issued taxpayer identification number for state tax purposes. You use the same ITIN on your state return that you used on your federal return.
After completing your federal return, transfer your federally-reported income to your Delaware return (Form 200-01) and apply state-specific deductions and credits.
How to file
- Complete your federal return first (Form 1040 + ITIN)
- Transfer figures to Form 200-01
- Apply state deductions, credits, and adjustments
- E-file via the state portal: Online filing via division portal
- Or use commercial software (TurboTax, FreeTaxUSA, H&R Block) which handles state and federal in one flow
- Or visit a VITA site for free in-person preparation
State tax agency
- Delaware Division of Revenue
- Website: revenue.delaware.gov
- Phone (taxpayer assistance): (302) 577-8200
- Free e-file option: Online filing via division portal
Special considerations for Delaware
Delaware has NO state sales tax. State return deadline is April 30, not April 15. Property tax is among lowest in nation.
Sales tax overview
Delaware state sales tax: 0% (no state sales tax). Local jurisdictions may add additional sales tax. Sales tax is NOT a separate filing for individuals — it’s collected at point of purchase.
Related procedures
- What is an ITIN? Apply for one
- Filing federal taxes with ITIN
- IRS notice codes — CP2000, CP14, and more
- ITIN-friendly banks comparison
- Find a free VITA tax preparation site
- Tax software comparison
- State tax agency directory — all 50 states
Last verified: 2026-05-25. Sources: Delaware Division of Revenue, Tax Foundation 2025 State Income Tax Rates.
General procedural information for educational purposes. Not legal, tax, or immigration advice. State tax rates change frequently — verify current rates with the Delaware Division of Revenue before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.
Related procedural information
- ITIN — file federal taxes without SSN — required for federal and most state filings
- ITIN-friendly business banking — for self-employment income
- Form an LLC to structure business income — pass-through tax treatment under ITIN
- Driver’s license requirements by state (DMV) — residency for state tax purposes
- Find legal help for tax issues — VITA + low-income tax clinics
State income tax context (2025-2026)
For tax year 2025, state income-tax rates range from 0% (9 states with NO income tax: AK, FL, NV, SD, TN, TX, WA, WY, NH on wages only — NH taxes interest/dividends only) to 13.3% top marginal rate (California). Other high-income-tax states: Hawaii 11%, New York 10.9%, New Jersey 10.75%, Oregon 9.9%, Massachusetts 9% (above $1M), Minnesota 9.85%, Vermont 8.75%, DC 10.75%, Maine 7.15%.
ITIN-only filers must still file state returns where state tax applies. The IRS Form 1040 (with ITIN) is the federal foundation; states use information from the 1040 as a starting point. Major filing forms by state: California Form 540, New York IT-201, Illinois IL-1040, Texas (no income tax — only franchise tax for businesses), Florida (no income tax).
Filing deadlines: April 15 (or next business day) is the federal Form 1040 deadline; most states match April 15. Massachusetts is April 17 (Patriots’ Day). Form 4868 extends federal filing to October 15 (NOT a payment extension — pay estimated tax by April 15 to avoid penalties). Most states accept Form 4868 for state extensions too; some require their own form (e.g., NJ-630, IL-505-I, MA Form M-4868).
ITIN renewal: required if your ITIN was not used on any federal return for 3 consecutive years. The IRS will send CP-48 notice if your ITIN is up for renewal. Form W-7 application processing time: approximately 7 weeks for new applications mailed to Austin Service Center. ITIN expiration affects refund processing — file early to avoid delays.
State Earned Income Tax Credits (EITC): 33 states + DC offer state EITC, typically matching 3%-50% of federal EITC. The federal EITC for 2025 tax year maximum is $7,830 (3+ children); $6,960 (2 children); $4,213 (1 child); $632 (no children). ITIN filers CANNOT claim federal EITC, but California’s CalEITC and several other state EITCs DO allow ITIN filers (verify at your state’s department of revenue).
Free filing: VITA sites (volunteer-prepared, sliding scale) at /taxes/free-tax-help-vita-by-state/, IRS Free File partners (income limits), TurboTax/TaxAct/H&R Block (paid). IRS Direct File (federal pilot expanded to 25 states in 2025 — not all support ITIN). Verify current IRS guidance at irs.gov.
Frequently asked questions
Do I need to file a Delaware state tax return if I have an ITIN?
What is the Delaware state tax filing deadline?
Can I e-file my Delaware return for free?
Does Delaware have its own EITC for ITIN filers?
The rules change. Hear about it first.
Monthly digest of USCIS, IRS, and consulate fee, form, and deadline changes — no spam.
General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.