PIT-NON: Non-Resident and Amended Income Tax Form (2025)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Form PIT-NON is Delaware’s 2025 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 your Delaware tax and any balance due or refund.
Who files this form
PIT-NON is Delaware’s individual non-resident income tax return for tax year 2025. It includes a checkbox for full-year non-residents and spaces for part-year residents to enter the dates they lived in Delaware.
You can also use it for an amended return by checking the amended-return box and including page 4. The form does not state income thresholds or other rules for who must file.
What you'll need
- Federal return information: Section A asks for income and adjustments from your federal return. The personal-credit calculation also asks for the number of exemptions listed on that return.
- W-2s and 1099s: Attach these when reporting Delaware tax withheld on line 49.
- Form REW-EST: Attach it when reporting capital gains tax payments on line 51.
- PIT-NNS: Complete and attach it if you elect a contribution to special funds. For the part-year-resident credit for tax imposed by another state, the form requires a copy of PIT-NNS and the other state’s return.
- Supporting schedules: Attach the appropriate schedules for your return.
- Amended-return documents: Include page 4, a detailed explanation of all changes, and all supporting schedules or documentation.
- Direct deposit information: Have your routing number, account number, and checking or savings account type ready if you want direct deposit.
How to file
Complete the income, adjustment, deduction, and tax-calculation sections. Check one filing status, sign the return, attach the appropriate supporting schedules, and keep a copy for your records.
Mail the completed return to the address that matches your result:
- Refund, line 61, or amended net refund, line 73: Delaware Division of Revenue, PO Box 8710, Wilmington, DE 19899-8710.
- Balance due with payment enclosed, line 60, or amended net balance due with payment enclosed, 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.
For an amended return, check the amended-return box and include page 4 with a detailed explanation of your changes and supporting documentation.
Common mistakes
- Forgetting to sign or keep a copy. The form specifically reminds you to do both.
- Leaving out supporting schedules. Attach the appropriate schedules, including W-2s and 1099s for Delaware tax withheld.
- Omitting page 4 from an amended return. You must include it, explain all changes in detail, and attach supporting schedules or documentation.
- Claiming additional standard deductions with itemized deductions. The form says this is not allowed.
- Skipping the estimated-tax warning. 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 my 2025 return?
Yes. Check the amended-return box and include page 4, which is marked 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 2025?
The form provides spaces to enter the dates you resided in Delaware during 2025.
Can I have my refund deposited directly 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?
Line 58 lets you enter the amount of the overpayment on line 56 that you want applied to your 2026 estimated tax account.