PIT-RES: Resident and Amended Income Tax Form (2025)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Form PIT-RES is Delaware’s 2025 individual resident income tax return and can also be used to file an amended return. It reports income, adjustments, deductions, credits and tax payments to calculate your balance due or refund.
Who files this form
Form PIT-RES is Delaware’s individual resident income tax return for tax year 2025. It also includes an amended-return option and fields for people who were part-year residents in 2025 to enter their Delaware residency dates.
The supplied form does not state the income thresholds or other rules that determine who must file.
What you'll need
Have your taxpayer ID, address, filing status, and federal Form 1040 adjusted gross income available. The form also asks for spouse information where applicable.
Attach the documents that apply to your return:
- W-2s, 1099-Rs, and appropriate supporting schedules. The Delaware withholding line also calls for W-2s/1099s.
- Delaware Schedule A, Form PIT-RSA, if you claim itemized deductions.
- Form 2441 if you claim the child care credit.
- Form PIT-RSS and a copy of the other state’s return for tax imposed by another state.
- Form REW-EST for capital gains tax payments.
- Form PIT-RSS if you elect contributions to special funds.
For an amended return, provide a detailed explanation of all changes and attach all supporting schedules and documentation. You will also need the original return’s payment, refund, estimated-tax carryover, and special-fund contribution amounts, as applicable.
How to file
Complete the applicable parts of the return, include page 4, sign the return, and keep a copy for your records. Attach the required supporting documents.
Mail the completed form 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
Make your check payable to Delaware Division of Revenue.
All other returns:
Delaware Division of Revenue
PO Box 8711
Wilmington, DE 19899-8711
The supplied text provides mailing instructions but no e-file instructions.
Common mistakes
- Leaving out page 4. Page 1 says it must be included.
- Not selecting a filing status. 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.
- Failing to prorate deductions when required. If both columns are used and deductions cannot be specifically allocated between spouses, prorate them according to income.
- Combining additional standard deductions with itemized deductions. The form says this is not allowed.
- Forgetting signatures or attachments. The form reminds you to sign, keep a copy, and attach W-2s, 1099-Rs, and appropriate supporting schedules.
- Skipping the estimated-tax instructions when line 41 exceeds $800. The form specifically directs you to those instructions.
Questions people ask
Can I use PIT-RES to amend my return?
Yes. Check the “Amended Return” box. The form directs amended filers to complete line 40 and then proceed to line 48 on page 4. Provide a detailed explanation of all changes and attach supporting schedules and documentation.
Can I have my refund deposited into a bank account?
Yes. Complete Section E for direct deposit into a checking or savings account. It asks for the routing number, account number, account type, DMV state ID number, and whether the refund is going to or through an account outside the United States.
What if I lived in Delaware for only part of 2025?
The form asks part-year residents to enter the dates they resided in Delaware during 2025.
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 2026 estimated tax account.