PIT-NSA: Non-Resident Schedule A Form (2025)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form PIT-NSA is the 2025 Non-Resident Schedule A for itemized deductions. It calculates deductions for medical and dental expenses, taxes, interest, charitable gifts, certain casualty and theft losses, and other itemized deductions, with the total carried to Form PIT-NON
Who files this form
Delaware Form PIT-NSA is the 2025 Non-Resident Schedule A for itemized deductions. Use it to calculate the itemized deductions entered on Form PIT-NON, Line 31.
The form directs you to attach it to your Delaware State tax return.
What you'll need
The form calls for these amounts, details, and attachments, depending on your deductions:
- Federal Form 1040: Enter the amount from Line 11.
- Deduction amounts: Medical and dental expenses, eligible taxes, mortgage interest and points, charitable gifts, and any charitable carryover from the prior year.
- Federal Form 1098: Use it for mortgage interest and points reported on that form. PIT-NSA has separate lines for interest and points not reported on Form 1098.
- Seller details: If mortgage interest was paid to the person from whom you bought the home, provide that person's name, identifying number, and address.
- Federal Form 4952: Attach it for investment interest.
- Federal Form 8283: Attach it if gifts other than by cash or check exceed $500.
- Federal Form 4684: Attach it for the casualty and theft losses described on PIT-NSA and enter its Line 18 amount.
- Federal Schedule A instructions: Consult these for the list of other deductions and for gifts for which you received a benefit.
How to file
Enter your name and taxpayer ID, then complete the applicable deduction lines.
Add Lines 4, 7, 10, 14, 15, and 16 to calculate total itemized deductions on Line 17. Transfer that amount to Form PIT-NON, Line 31.
Attach PIT-NSA to your Delaware State tax return, along with the federal forms required for your deductions. The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Including both income taxes and general sales taxes: You may include one or the other, not both. Check the box if you choose general sales taxes.
- Including income taxes already claimed as a credit: Line 5a is for state and local income taxes not claimed as a credit on Form PIT-NON.
- Missing the mortgage-use checkbox: Check it if you did not use all of your home mortgage loans to buy, build, or improve your home. The form also cautions that your mortgage interest deduction may be limited.
- Overlooking charitable-gift instructions: For any gift of $250 or more, the form says to see instructions. If you received a benefit for a gift, see the Federal Schedule A instructions.
- Missing the itemizing-election checkbox: Check it if you elect to itemize even though your itemized deductions are less than your standard deduction.
Questions people ask
How is the medical and dental expense deduction calculated?
Enter Federal Form 1040, Line 11 on PIT-NSA, Line 2. Multiply that amount by 7.5% on Line 3, then subtract Line 3 from the medical and dental expenses on Line 1. If Line 3 is greater than Line 1, enter 0 on Line 4.
What amount goes on Line 5f for state and local taxes?
The form says to enter the smaller of Line 5e or $40,000, or $20,000 if married filing separately. It also directs you to instructions and a worksheet, which were not supplied here.
Can I itemize if my deductions are less than my standard deduction?
The form provides a checkbox for electing to itemize in that situation.
Which casualty and theft losses are listed on this form?
The form lists losses from a federally declared disaster, other than net qualified disaster losses. Attach Federal Form 4684 and enter the amount from its Line 18.