The following types of returns are excluded from electronic filing:
Non-calendar year returns
Returns for tax years prior to 2011
Amended or Corrected Returns
Returns reporting a Delaware Lump Sum Distribution
Returns on which the number of exemptions claimed does not match the number of exemptions claimed on the federal return. The only exception to this ruling would be the Delaware additional exemptions for a taxpayer and/or spouse 60 years of age or older.