Persons required to make returns of income.
Del. Code tit. 30, § 1161
in effectAn income tax return with respect to the tax imposed by this chapter shall be made by the following:
(1) Every resident individual who
a. Is required to file a federal income tax return for the taxable year, or
b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or
c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449.
(2) Every nonresident individual who has income from sources in this State.
(3), (4) [Repealed.]
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc08/index.htmlFetched: 10/4/2026