Enter the total number of personal exemptions claimed on your federal return, and multiply by $110 for your Delaware personal credit. If you are married and filing a combined separate return, split the total between you and your spouse in increments of $110. If you are married and filing separate returns, allocate exemptions appropriately to each return and multiply by $110, entering the total for each return. Please see example below.
If you were not required to file a federal return, enter $110 for each spouse reporting income plus $110 for each person who could have been claimed as a personal exemption had you been required to file a federal return. Allocate the totals for your filing status as described in the paragraph above.
NOTE: You are not entitled to a Delaware Personal Credit if you are claimed as a dependent on another individual's Federal return.
Example: If you filed the federal return as a married couple filing jointly and have no dependents, enter $220
$110 in each column if Married filing combined separate forms,
$110 per return if Married filing separate forms, or
$220 if Married filing joint forms.
Please ensure that the number of personal credits claimed on the Delaware return does not exceed the Federal number of exemptions. This data will be verified with the IRS.
Additional Personal Credits
If you and/or your spouse were 60 years of age or over on December 31, 2019, check the appropriate box(es), multiply the number of boxes checked by $110, and enter the total on Line 9b.
If you are filing a combined separate return (Filing Status 4), enter
$110 in the column(s) that correspond to the checked box(es).