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Delaware State Tax Updates

The Latest News and Updates on Delaware State and Local Tax

March 23, 2021

Delaware Update on Extension of Filing Deadline

The Delaware Division of Revenue (Division) will grant filing and payment extensions similar to those granted by the IRS in IR 2021-59. Delaware personal income tax returns, including composite returns, that would be due on April 30, 2021 will now be due on May 17, 2021. If a taxpayer needs additional time beyond the extended due date to file a return, taxpayers may request an extension for additional time to file through the Division’s online system, https://dorweb.revenue.delaware.gov/scripts/olp/olp.dll/pitext , which will provide an automatic extension of time to file to October 15, 2021. To submit a request for extension on paper, taxpayers should use Form 1027, available at https://revenuefiles.delaware.gov/2019/TY20_200EXe.pdf . The Division cautions taxpayers that the payment deadline of May 17, 2021 cannot be further extended and penalties and interest on underpayments will be calculated from that date, even if a taxpayer requests additional time to file. The Division also caution taxpayers that the extension does not extend to estimated payments for the 2021 tax year which remain due on April 30, 2021 and cannot be extended. (Delaware Technical Information Memorandum No. 2021-3, 03/18/2021.)

April 13, 2020

Delaware Issues Technical Information Memorandum

The Delaware Department of Revenue (“DOR”) issued a Technical Information Memorandum in an effort to provide relief to all effected taxpayers. The provisions are as follows:

  1. Corporate tentative returns that would be due on April 15, 2020 pursuant to 30 Del. C. § 1904(a) will now be due on July 15, 2020.
  2. Personal income tax returns that would be due on April 30, 2020 will now be due on July 15, 2020. If a taxpayer needs additional time beyond the extended due date, taxpayers may request an extension requesting additional time to file through Revenue’s online system. This will provide an automatic extension of time to file to October 15, 2020. This requires the submission of Form 1027, available on the Division of Revenue website.
  3. Estimated personal income tax payments that are due on April 30, 2020 are extended to July 15, 2020. Please note that the second quarter payments remain due on June 15, 2020.
  4. Fiduciary income tax returns that are due on April 30, 2020 will now be due on July 15, 2020. If a taxpayer needs additional time beyond the extended due date, the Division of Revenue reminds all taxpayers that they may file an extension requesting additional time to file. This will provide an automatic extension of time to file to October 15, 2020. This requires the submission of Form 400-EX, available on the Division of Revenue website.

Any extension forms that would otherwise be submitted on paper may be submitted electronically to DOR at DOR_PublicService@delaware.gov. Please note an extension only extends the due date for filing, not for payment. The payment deadline will be July 15, 2020 and penalties and interest on underpayments will be calculated from that date, even if a taxpayer requests an additional extension of time to file.

In addition, throughout the COVID-19 Emergency, DOR continues to work with taxpayers who owe outstanding balances. [Source: https://revenuefiles.delaware.gov/2020/TIM2020-01_COVID-19_filing_extension.pdf]

March 2020

Delaware Declares State of Emergency but State Offices Remain Open

Delaware has declared a state of emergency to prepare for the spread of coronavirus but all state offices currently remain open and the Department of Revenue will assist taxpayers with their tax filings. All taxpayers are encouraged to use the Division of Revenue’s online services at Revenue.Delaware.gov to ensure that they stay compliant with all tax filing and payment obligations. If taxpayers have questions or need assistance with Revenue’s online services, taxpayers can call the public service group at 302-577-8200.

All returns and payments filed with the Division of Revenue will be processed as they are received. Online filing for most returns is available at https://revenue.delaware.gov/file/. All returns received through electronic and internet filing methods are processed directly into Revenue’s system to allow expedient processing. Paper returns are processed as they are received and will be scanned into Revenue’s system for processing, but please be mindful that paper returns will take longer to be processed.

More on Taxes and the Coronavirus Pandemic.

Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.

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