Form PIT-RES — Delaware Resident Personal Income Tax Return

Prepare
For Print
Reset

For Fiscal Year beginning
Your Taxpayer ID Spouse Taxpayer ID and ending Amended Return Must include page 4
Filing Status (Must check one)

1. 2.

Single, Divorced, Widow(er) 3. Married & Filing Separate Forms Joint Suffix Your First Name M.I. Last Name Married & Filing Combined Separate on this form

1. 5. Head of Household

Suffix
Spouse First Name M.I. Last Name Present Home Address (Number and Street) Form

# PIT-UND

Apartment #
If you were a part-year resident in 2025, give the City State Zip Code Attached Claimed as Dependant dates you resided in Delaware: mm-dd-yyyy on someone else's return mm-dd-yyyy
Column A is for Spouse information, Filing status 4 only. All other filing status use Column B.

# SECTION A - ADDITIONS COLUMN A

# INTEREST ON STATE & LOCAL OBLIGATIONS OTHER THAN DELAWARE

2.

# SECTION B - SUBTRACTIONS

1. .00 2. .00 3. .00 4. .00 5. .00 6.

# DELAWARE STATE TAX REFUND, FIDUCIARY ADJUSTMENT, WORK OPPORTUNITY TAX

1. Add Lines 5 through 8b
2. Subtract Line 9 from Line 4 EXCLUSION FOR CERTAIN PERSONS 60 AND OVER OR DISABLED (See instructions) 11.

DELAWARE ADJUSTED GROSS INCOME. Subtract Line 11 from Line 10. Enter here.
12.
8b.
9.
10.
11.

# SECTION C - DEDUCTIONS

1. .00 13. .00 14.
2. .00

1. .00 .00 19.

DFPITRES2025019999V1



NAME TAXPAYER ID
Column A is for Spouse information, Filing status 4 only. All other filing status use Column B. COLUMN A
If you elect the DELAWARE STANDARD DEDUCTION check here

# COLUMN B

If you elect DELAWARE ITEMIZED DEDUCTIONS check here
20.
Filing Statuses 1, 2, 3, and 5, enter itemized deductions from Line 19 in Column B;
Filing Statuses 1, 3, & 5 enter $3250 in Column B; a. b.
Filing Status 4 enter itemized deductions from Line 19 in Columns A and B Filing Status 2 enter $6500 in Column B;
Filing Status 4 enter $3250 in Column A and in Column B

20.
ADDITIONAL STANDARD DEDUCTIONS (Not Allowed with Itemized Deductions) (See instructions) 21.
Multiply the number of boxes checked below by $2500. If you are filing a combined separate return (Filing status 4), enter the total for each appropriate column. All others enter total in Column B.
Column A - if Spouse was: Column B - if You were: blind 65 or over 65 or over
TOTAL DEDUCTIONS - Add Line 20 and Line 21 and enter here.
22.
SECTION D - CALCULATIONS blind 21.

22.
TAXABLE INCOME - Subtract Line 22 from Line 12, and compute tax on this amount 23.
TAX LIABILITY FROM TAX RATE TABLE/SCHEDULE (See instructions) 24.
TAX ON LUMP SUM DISTRIBUTION (Form PIT-STC) 25.
TOTAL TAX - Add Line 24 and Line 25 26.

# PERSONAL CREDITS

27a.
23.
24.
25.

26.
If you are Filing Status 3, see instructions. If you use Filing Status 4, enter the total for each appropriate column. All others enter total in Column B.
Enter number of exemptions x $110 On Line 27a, enter the number of exemptions for: Column A Column B 27a. .00 .00 27a.
Self 60 or over (Column B)

# CHECK BOXES

27b. Spouse 60 or over (Column A) x $110 Enter number of boxes checked on Line 27b

# TAX IMPOSED BY OTHER STATES

1. (Must attach copy of PIT-RSS and other state return.)

VOLUNTEER FIREFIGHTER CO. #

1. Spouse (Column A) Self (Column B) OTHER NON-REFUNDABLE CREDITS (See instructions) 30.

CHILD CARE CREDIT. Must attach Form 2441. (Enter 50% of Federal credit) 31.
27b.
28.
29.
Enter credit amount
30.

1. .00 27b. .00 28. .00 29. .00 30. .00 31.

TOTAL NON-REFUNDABLE CREDITS - Add Line 27a through Line 31 (See instructions) 32.
33.
32.

1. .00 32.

33.
BALANCE - Subtract Line 32 from Line 26. If Line 32 is greater than Line 26, enter 0.

1. 34.

34.
NON-REFUNDABLE (See instructions) EARNED INCOME TAX CREDIT. REFUNDABLE
DELAWARE TAX WITHHELD (Attach W2s/1099s) 35.

# ESTIMATED TAX PAID & PAYMENTS WITH EXTENSIONS

36.
S CORP PAYMENTS
37.

# REFUNDABLE BUSINESS CREDITS

38.
CAPITAL GAINS TAX PAYMENTS (Attach Form REW-EST) 39.
35.
36.
37.
38.
39.

1. .00 .00 36. .00 37. .00 38. .00 39.

TOTAL REFUNDABLE CREDITS For amended return, enter Line 40 then proceed to Line 48 on page 4 (All else, see instructions) 40.
Revision 20260407

1. .00 40. .00

DFPITRES2025029999V1



1. BALANCE DUE If Line 34 plus Line 40 is less than or equal to Line 33, Subtract the sum of Line 34 and Line 40 from Line 33. 41. .00 41. .00
2. OVERPAYMENT If Line 34 plus Line 40 is greater than Line 33, Subtract Line 33 from the sum of Line 34 and Line 40. 42. .00 42. .00
3. CONTRIBUTIONS TO SPECIAL FUNDS. If electing a contribution, complete and attach Form PIT-RSS. 43. .00
4. AMOUNT OF LINE 42 TO BE APPLIED TO 2026 ESTIMATED TAX ACCOUNT 44. .00
5. PENALTIES AND INTEREST DUE. If Line 41 is greater than $800, see estimated tax instructions 45. .00
6. NET BALANCE DUE. For Filing Status 4, see instructions. For all other filing statuses Add Line 41, Line 43, and Line 45. 46. .00
7. NET REFUND. For Filing Status 4, see instructions. For all other filing statuses, Subtract Line 43, Line 44, and Line 45 from Line 42. 47. .00 SECTION E - DIRECT DEPOSIT INFORMATION If you would like your refund deposited directly to your checking or savings account, complete Section E below. See instructions for details.

ACCOUNT TYPE Is this refund going to or ROUTING NUMBER ACCOUNT NUMBER through an account that is CHECKING located outside of the United SAVINGS States?

# YES NO

DMV STATE ID #

# BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS

# PAID PREPARER INFORMATION

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete.

YOUR SIGNATURE DATE PAID PREPARER SIGNATURE DATE ADDRESS

SPOUSE SIGNATURE DATE CITY STATE ZIP CODE HOME PHONE NUMBER BUSINESS PHONE NUMBER EIN, SSN or PTIN PHONE NUMBER

EMAIL ADDRESS EMAIL ADDRESS
BALANCE DUE WITH
PAYMENT ENCLOSED (LINE 46) REFUND (LINE 47) ALL OTHER RETURNS MAIL COMPLETED FORM TO: MAIL COMPLETED FORM TO: MAIL COMPLETED FORM TO:
Delaware Division of Revenue Delaware Division of Revenue Delaware Division of Revenue PO Box 508, Wilmington, DE 19899-0508 PO Box 8710 PO Box 8711 Wilmington, DE 19899-8710 Wilmington, DE 19899-8711 Make check payable to: Delaware Division of Revenue
PLEASE REMEMBER TO ATTACH W-2, 1099-R AND APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN
Revision 20260407 Page 3 DFPITRES2025039999V1

# NAME FOR AMENDED RETURNS ONLY

48.


# AMOUNT PAID ON ORIGINAL RETURN

1. 49. .00
2. 50. .00
3. 51. .00

52.

1. .00

1. .00

54.
BALANCE DUE. If Line 33 is greater than Line 53, Subtract Line 53 from Line 33.
55.

# PENALTIES AND INTEREST DUE

57.
58.

1. .00

58.
NET BALANCE DUE For Filing Status 4, see instructions. For all other filing statuses Add Line 54, Line 56, and Line 57. .00 59.
NET REFUND For Filing Status 4, see instructions. For all other filing statuses, Subtract Line 56 and Line 57 from Line 55.
59.
Is an amended Federal return being filed?
60.
No
Yes
If no, please explain. If the changes pertain to the DE return only, list the line numbers being amended.

1. Has the Delaware Division of Revenue advised you your original return is being audited?

62.
No
Yes
No
Yes
Is this amended return being filed as a protective claim?
A detailed explanation of all changes must be provided in this space. All supporting schedules and/or documentation must be attached.

NET BALANCE DUE WITH
PAYMENT ENCLOSED (LINE 58)
MAIL COMPLETED FORM TO:
Delaware Division of Revenue
PO Box 508, Wilmington, DE 19899-0508 Make check payable to: Delaware Division of Revenue NET REFUND (LINE 59) ALL OTHER RETURNS MAIL COMPLETED FORM TO: MAIL COMPLETED FORM TO:
Delaware Division of Revenue Delaware Division of Revenue PO Box 8710 PO Box 8711 Wilmington, DE 19899-8710 Wilmington, DE 19899-8711
PLEASE REMEMBER TO ATTACH W-2, 1099-R AND APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN
Revision 20260407 Page 4 DFPITRES2025049999V1