PIT-NSA: Non-Resident Schedule A Form (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Delaware Form PIT-NSA is the 2024 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 entered on Form PIT-NON
Who files this form
Delaware Form PIT-NSA is the Non-Resident Schedule A for reporting itemized deductions for tax year 2024. The form directs you to enter your total itemized deductions from Line 17 on Form PIT-NON, Line 31.
The form does not state a separate filing requirement or income threshold.
What you'll need
Depending on the deductions you report, have these forms and details available:
- Federal Form 1040: Enter the amount from Line 11 on PIT-NSA, Line 2.
- Federal Form 1098: Use it for reported home mortgage interest and points. If you paid mortgage interest to the person who sold you the home and it was not reported on Form 1098, provide that person's name, identifying number, and address.
- Federal Form 4952: Attach it for investment interest.
- Federal Form 4684: Attach it for casualty and theft losses from a federally declared disaster, other than net qualified disaster losses. Enter the amount from its Line 18.
- Federal Form 8283: You must attach it for gifts other than cash or check if over $500.
- Federal Schedule A instructions: Refer to them for the list of other deductions and for gifts where you received a benefit.
Common mistakes
- Do not include both income taxes and general sales taxes. Choose one. Check the box if you choose general sales taxes.
- Do not include state and local income taxes already claimed as a credit on Form PIT-NON. Line 5a is for income taxes not claimed as that credit.
- Watch the mortgage interest caution. Your deduction may be limited. Check the box if you did not use all of your home mortgage loans to buy, build, or improve your home.
- Do not overlook the gift instructions. The form directs you to instructions for any gift of $250 or more, and to the Federal Schedule A instructions if you received a benefit for a gift.
- Check the itemizing election box when applicable. Check it if you elect to itemize even though your itemized deductions are less than your standard deduction.
Questions people ask
How do I calculate the medical and dental expense deduction?
Enter medical and dental expenses on Line 1 and the amount from Federal Form 1040, Line 11 on Line 2. Multiply Line 2 by 7.5% (0.075), then subtract that result from Line 1. If the result on Line 3 is more than Line 1, enter 0 on Line 4.
What limit does the form apply to state and local taxes?
Add Lines 5a through 5d. On Line 5f, enter the smaller of that total or $10,000, or $5,000 if married filing separately.
Can I itemize if my deductions are less than my standard deduction?
The form includes a box to check if you elect to itemize even though your itemized deductions are less than your standard deduction.
Where does my total itemized deduction go?
Add Lines 4, 7, 10, 14, 15, and 16 to get the total on Line 17. Enter that amount on Form PIT-NON, Line 31.