PIT-NSW: Non-Resident Schedule A Worksheet (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form PIT-NSW is a state and local tax deduction worksheet for Schedule A PIT-NSA. It uses your reported taxes, income and filing status to calculate the deduction to enter on Schedule A, line 5f.
Who files this form
Use this worksheet to check the limit on the state and local tax deduction reported on Delaware Schedule A PIT-NSA.
Start by checking whether Schedule A, Line 5e is more than $10,000, or $5,000 if married filing separately. If it is not, your deduction is not limited. Enter the amount from Line 5e on Line 5f and do not complete the rest of the worksheet.
What you'll need
Have these amounts available as needed to complete the worksheet:
- Delaware Schedule A PIT-NSA, Line 5e.
- Federal Form 1040 or 1040-SR, Line 11b.
- Any income from Puerto Rico that you excluded.
- Federal Form 2555, Lines 45 and 50, if applicable.
- Form 4563, Line 15, if applicable.
Common mistakes
- Do not complete the rest of the worksheet if your answer to the first question is “No.” Instead, copy Schedule A, Line 5e to Line 5f.
- If Line 4 is not more than Line 5, skip Lines 7 and 8 and enter the amount from Line 1 on Line 9.
- On Line 10, use half of the amount on Line 9 if married filing separately before comparing it with Schedule A, Line 5e.
- Enter the final deduction on both worksheet Line 10 and Schedule A, Line 5f.
Questions people ask
What income amount goes on Line 2?
Enter the amount from Federal Form 1040 or 1040-SR, Line 11b.
Which excluded income amounts does the worksheet add back?
Lines 3a through 3d ask for excluded Puerto Rico income, Federal Form 2555, Lines 45 and 50, and Form 4563, Line 15. Add those amounts on Line 3e, then add Lines 2 and 3e on Line 4.
What amount goes on Line 5?
Enter $500,000, or $250,000 if married filing separately.
How is the final deduction selected?
On Line 10, enter the smaller of Line 9 or Schedule A, Line 5e. If married filing separately, use half of Line 9 for this comparison. Also enter the result on Schedule A, Line 5f.