PIT-NNS: Non-Resident Income Tax Form Schedule (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Form PIT-NNS contains schedules for the 2024 Delaware non-resident income tax return. 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 a
Who files this form
PIT-NNS contains Delaware non-resident schedules for tax year 2024. The form gives these requirements:
- Send Page 1 with your Delaware return if you complete any schedule on that page.
- Complete Schedule IV by listing all of your Forms W-2 and 1099-R showing Delaware income tax withheld, including your spouse’s forms if applicable.
- Complete Schedule V by listing 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 or returns to your Delaware tax return.
- Forms W-2 and 1099-R: Use forms showing Delaware income tax withheld to complete Schedule IV. If filing on paper, attach the 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 also directs you to the instructions for all required attachments and to a worksheet that must be completed before Schedule I. Those instructions and the worksheet were not provided here.
How to file
The form mentions paper filing. If you file on paper, attach Forms W-2 and 1099-R showing income tax withheld to the front of your return, even after listing them on Schedule IV.
Send Page 1 with your Delaware return if you complete any schedule on that page. For Schedule I, also attach copies of the other state returns.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out required attachments: The form requires copies of other state returns for Schedule I and directs you to the instructions for all required documentation.
- Omitting Page 1: You must send it with your Delaware return if any schedule on that page is completed.
- Not attaching withholding forms to a paper return: Listing Forms W-2 and 1099-R on Schedule IV does not replace attaching them to the front of the return. Missing attachments may delay processing.
- Leaving out S corporation payments: List all estimated Delaware tax payments an S corporation made for you or your spouse on Schedule V. Failure to do so may delay processing.
Questions people ask
How should I list credits for taxes paid to other states?
Complete the worksheet before Schedule I, then enter the credits from highest to lowest amount. Enter the total on Form PIT-NON, Page 2, Line 45.
Does Schedule II for the Earned Income Tax Credit 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 my total contributions to special funds?
Add Schedule III, Lines 7A through 7U. Enter the total on Schedule III, Line 8, and Form PIT-NON, Line 57.
Should I include my spouse’s withholding forms on Schedule IV?
Yes, if applicable. List your spouse’s Forms W-2 and 1099-R showing Delaware income tax withheld along with your own.