Please indicate your filing status by marking the appropriate box.
FILING STATUS 1 - SINGLE TAXPAYER
If you were single on December 31, consider yourself Single for the whole year and use Filing Status 1.
FILING STATUS 2, 3, AND 4 - MARRIED TAXPAYERS
You may file Joint, Separate, or Combined Separate Delaware returns even if you filed Joint federal returns. However, if you filed Separate federal returns, you must file Separate Delaware returns. By using Filing Status 4, you are in fact filing two separate returns which have been combined on the same form for convenience.
NOTE: Generally, separate returns (filing status 3 or 4) will be advantageous if both spouses have a Delaware adjusted gross income in excess of $9,400.
If you elect to use Filing Status 3 or 4, both you and your spouse must compute your taxable income the same way. This means if one itemizes deductions, the other must itemize. If one takes the standard deduction, the other must take the standard deduction in computing taxable income.
For Filing Status 3 or 4, you each report only your own income, personal credits, deductions, and one half of the income derived from securities, bank accounts, real estate, etc., which are titled or registered in joint names.
FILING STATUS 5 - HEAD OF HOUSEHOLD
If you filed as Head of Household on your federal return or qualify as certain married persons living apart, you may file as Head of Household on your Delaware return.