PIT-RES: Resident and Amended Income Tax Form (2024)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Form PIT-RES is Delaware’s 2024 individual resident income tax return and can also be used for an amended return. It reports income, adjustments, deductions, credits and tax payments to calculate your balance due or refund.
Who files this form
PIT-RES is Delaware’s individual resident income tax return for tax year 2024. It also includes sections for amended returns.
If you were a part-year Delaware resident in 2024, enter the dates you lived in Delaware. The supplied form does not state income thresholds or other rules for determining whether you must file.
What you'll need
- Your federal Form 1040 adjusted gross income amount.
- W-2s, 1099-Rs, and appropriate supporting schedules. The Delaware tax withheld line also calls for W-2s/1099s.
- Delaware Schedule A, Form PIT-RSA, if claiming itemized deductions.
- Form 2441 if claiming the child care credit.
- Form PIT-RSS and a copy of the other state’s return if claiming credit for tax imposed by another state.
- Form REW-EST if reporting capital gains tax payments.
- Form PIT-RSS if electing contributions to special funds.
For an amended return, provide a detailed explanation of all changes and attach all supporting schedules or documentation. The amended-return section also asks for amounts paid, refunds received, and estimated tax carryover or special fund contributions from the original return.
How to file
Complete the return, include page 4, attach the required supporting documents, and sign the return. Keep a copy for your records.
Mail the completed return to the address that matches your result:
- Refund, line 47, or amended net refund, line 59: Delaware Division of Revenue, PO Box 8710, Wilmington, DE 19899-8710.
- Balance due with payment enclosed, line 46, or amended net balance due with payment enclosed, line 58: 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.
- Using the wrong column: Column A is for spouse information under filing status 4 only. All other filing statuses use Column B.
- Not allocating deductions correctly: If you use both columns and cannot specifically allocate deductions between spouses, you must prorate them according to income.
- Claiming additional standard deductions with itemized deductions: The form says this is not allowed.
- Omitting page 4: The form says it must be included.
- Forgetting signatures or attachments: Sign the return, keep a copy, and attach W-2s, 1099-Rs, and appropriate supporting schedules.
- Leaving amended changes unexplained: An amended return requires a detailed explanation of all changes and supporting schedules or documentation.
Questions people ask
Can I request direct deposit of my refund?
Yes. Complete Section E 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.
How do I identify an amended return?
Check the “Amended Return” box and complete the section marked “For Amended Returns Only.” Provide a detailed explanation of all changes and attach supporting schedules or documentation. If the changes affect only the Delaware return, list the line numbers being amended.
What if I lived in Delaware for only part of 2024?
Enter the dates you resided in Delaware in the part-year resident fields, using the printed mm-dd-yyyy format.
Can I apply an overpayment to next year’s estimated tax?
Line 44 lets you enter the amount of your line 42 overpayment to apply to your 2025 estimated tax account.