PIT-NON: Non-Resident and Amended Income Tax Form (2024)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Form PIT-NON is Delaware’s 2024 individual non-resident income tax return and can also be used for an amended return. It reports federal and Delaware-source income, adjustments, deductions, credits, and payments to calculate the tax owed or refund.
Who files this form
Delaware Form PIT-NON is the 2024 individual non-resident income tax return. It includes options for full-year non-residents, part-year residents, and amended returns.
The form does not state income thresholds or other rules for deciding whether you must file.
What you'll need
- Your federal return information for income, adjustments, and the number of exemptions.
- W-2s and 1099s supporting Delaware tax withheld. Attach them when reporting withholding on line 49.
- Form REW-EST if reporting capital gains tax payments on line 51.
- Form PIT-NNS if electing contributions to special funds.
- A copy of PIT-NNS and the other state's return for the part-year resident credit for tax imposed by another state.
- Appropriate supporting schedules for your return.
- For an amended return, information about the original payment, refund, estimated tax carryover, and special fund contributions, plus all supporting schedules or documentation for the changes.
If requesting direct deposit, have your bank routing number, account number, and account type ready.
How to file
Complete your identifying information and check one filing status. Check the full-year non-resident box if applicable, or enter the dates you lived in Delaware during 2024 if you were a part-year resident.
Complete the income, adjustment, deduction, credit, and payment sections. Sign the return, attach appropriate supporting schedules, and keep a copy for your records. For an amended return, complete the amended-return section on page 4 and provide a detailed explanation of all changes.
Mail the completed return to the address that matches your result:
- Refund, line 61 or amended line 73: Delaware Division of Revenue, PO Box 8710, Wilmington, DE 19899-8710.
- Balance due with payment enclosed, line 60 or amended line 72: Delaware Division of Revenue, PO Box 508, Wilmington, DE 19899-0508.
- All other returns: Delaware Division of Revenue, PO Box 8711, Wilmington, DE 19899-8711.
Make checks payable to Delaware Division of Revenue.
Common mistakes
- Leaving the filing status blank: The form says you must check one.
- Forgetting signatures or your records: Sign your return and keep a copy.
- Omitting attachments: Attach appropriate supporting schedules, including W-2s and 1099s for Delaware withholding and REW-EST for capital gains tax payments, as applicable.
- Claiming additional standard deductions with itemized deductions: The form says this is not allowed.
- Leaving amended changes unexplained: Provide a detailed explanation of all changes and attach all supporting schedules or documentation.
- Overlooking the estimated tax reminder: If line 55 is greater than $800, the form directs you to the estimated tax instructions.
Questions people ask
Can I use PIT-NON to amend a return?
Yes. The form has an amended-return checkbox and a section on page 4 for amended returns only. Provide a detailed explanation of all changes and attach supporting schedules or documentation.
What if I lived in Delaware for only part of 2024?
The form asks you to enter the dates you resided in Delaware during 2024.
Can I have my refund deposited into my bank account?
Yes. Complete Section F with your routing number, account number, and checking or savings account type. Also answer whether the refund is going to or through an account outside the United States.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 58 lets you enter the amount of your line 56 overpayment to apply to your 2025 estimated tax account.