Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1161
Persons required to make returns of income
An 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, (4) [Repealed.]
Amendment history
57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 257, § 6; 64 Del. Laws, c. 330, §§ 2, 3; 65 Del. Laws, c. 147, §§ 2, 3; 65 Del. Laws, c. 204, §§ 5, 6; 66 Del. Laws, c. 95, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 5; 72 Del. Laws, 1st Sp. Sess., c. 247,, § 1; 72 Del. Laws, c. 467, § 7
Source: view the official text
In this title (40 sections)
- 30-1122 · Modified Delaware source income
- 30-1123 · Delaware adjusted gross income
- 30-1124 · Income derived from sources in Delaware
- 30-1125 · Individual who is Delaware resident for part of year;…
- 30-1126 · Withholding of income tax on sale or exchange of real estate…
- 30-1127 · Deduction for federal income taxes [Repealed]
- 30-1131-1142 · Imposition of tax; Computation and payment; Tax not…
- 30-1143-1145 · Partnership entity not taxable; Character of items;…
- 30-1146-1148 · Taxable year; Method of accounting; Adjustments…
- 30-1149 · Basis of adjustments [Repealed]
- 30-1151 · Employer to withhold tax from wages or other remuneration
- 30-1152 · Information statement for employee
- 30-1153 · Credit for tax withheld
- 30-1154 · Information returns and payment of tax withheld
- 30-1155 · Employer’s liability for withheld taxes
- 30-1156 · Employer’s failure to withhold
- 30-1156A · Employer to report new hires
- 30-1157 · U.S. Olympics account [Repealed]
- 30-1158 · Payment of tax on behalf of nonresident shareholders by S…
- 30-1159 · , 1160. Delaware Breast Cancer Education and Early Detection…
- 30-1161 · Persons required to make returns of income
- 30-1162 · Joint or separate returns of spouses
- 30-1163 · Returns by fiduciaries
- 30-1164 · Notice of qualification as receiver [Repealed]
- 30-1165 · Change of status as resident or nonresident during the year
- 30-1166 · Computation of tax as resident and nonresident [Repealed]
- 30-1167 · Minimum tax and prorating of exemptions
- 30-1168 · Time and place for filing returns and paying tax
- 30-1169 · Declarations of estimated tax
- 30-1170 · Filing of estimated tax returns and payment of estimated tax
- 30-1171 · Income taxes of members of armed forces on death
- 30-1172 · Procedures for contributions to the DE529 Education Savings…
- 30-1173 · General requirements concerning returns; notices; records and…
- 30-1174 · , 1175. Partnership return; Information returns [Repealed]
- 30-1176 · Report of change in federal tax liability [Repealed]
- 30-1180 · Administration of charitable donations through the personal…
- 30-1181 · Procedures for contributions to the Delaware Nongame Fish and…
- 30-1182 · Organ and Tissue Donor Awareness Trust Fund
- 30-1182A · Beau Biden Foundation
- 30-1183 · Emergency Housing Assistance Fund