PIT-NNS: Non-Resident Income Tax Form Schedule (2025)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Form PIT-NNS contains the 2025 Delaware non-resident schedules used with Form PIT-NON. It reports credits for income taxes paid to another state, contributions to special funds, W-2 and 1099-R information showing Delaware tax withheld, and estimated Delaware tax payments made by
Who files this form
PIT-NNS contains schedules for the 2025 Delaware non-resident return, including credits for income taxes paid to another state, special-fund contributions, withholding information, and S corporation payments.
- You must send page 1 with your Delaware return if you complete any schedules on that page.
- Schedule IV asks you to list all of your W-2 and 1099-R forms showing Delaware income tax withheld, including your spouse’s forms if applicable.
- Schedule V asks you to list all estimated Delaware tax payments an S corporation made on behalf of you or your spouse.
What you'll need
- Other state returns: For Schedule I, attach a copy of the other state return(s) to your Delaware return. The form also directs you to complete the worksheet in the instructions before completing this schedule.
- W-2 and 1099-R forms: Gather forms showing Delaware income tax withheld for you and, if applicable, your spouse. If filing on paper, attach forms showing income tax withheld to the front of your return.
- S corporation payment information: Schedule V asks for the S corporation’s FEIN and name, the payee ID, and the estimated payment amount.
The form directs you to the instructions for all required attachments. Those instructions were not provided here.
How to file
Send page 1 with your Delaware return if you complete any schedules on that page.
If you file on paper, attach your W-2 and 1099-R forms showing income tax withheld to the front of your return. Completing Schedule IV does not replace this attachment requirement.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Completing Schedule I before the worksheet: The form says to read the instructions and complete the worksheet first.
- Listing credits out of order: Enter Schedule I credits from highest to lowest amount.
- Leaving out other state returns: You must attach copies for Schedule I.
- Omitting page 1: It must accompany your Delaware return if any schedules on that page are completed.
- Leaving out withholding forms when filing on paper: W-2 and 1099-R forms showing income tax withheld must still be attached to the front of the return. Missing attachments may delay processing.
- Omitting S corporation payments: List all estimated Delaware tax payments made for you or your spouse. The form warns that failing to do so may delay processing.
Questions people ask
Does the earned income tax credit schedule apply to this form?
No. The form states that Schedule II does not apply to the non-resident form and is intentionally excluded.
Where do I enter the total credit for taxes paid to another state?
Enter the Schedule I total on line 6 and on Form PIT-NON, page 2, line 45.
Where do I enter my total special-fund contributions?
Add Schedule III lines 7A through 7U. Enter the total on line 8 and on Form PIT-NON, line 57.
Do I include my spouse’s withholding forms in Schedule IV?
Yes, if applicable. List both your and your spouse’s W-2 and 1099-R forms showing Delaware income tax withheld.