PIT-RSA: Resident Schedule A Form (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Delaware Form PIT-RSA is the 2024 Resident Schedule A for itemized deductions. It calculates deductions for medical and dental expenses, taxes paid, interest paid, charitable gifts, certain casualty and theft losses, and other itemized deductions for Form PIT-RES.
Who files this form
Delaware Form PIT-RSA is the Resident Schedule A for itemized deductions for tax year 2024. If you use this schedule, attach it to your Delaware state tax return.
The form also lets you elect to itemize even when your itemized deductions are less than your standard deduction.
What you'll need
The form calls for your name and taxpayer ID, plus the following federal forms or information where applicable:
- Federal Form 1040: Use the amount from Line 11 for PIT-RSA, Line 2.
- Federal Form 1098: Use it for home mortgage interest and points reported to you. The schedule has separate lines for interest and points not reported on Form 1098.
- Seller information: If mortgage interest was paid to the person who sold you the home, provide that person's name, identifying number, and address.
- Federal Form 4952: Attach it for investment interest.
- Federal Form 4684: Attach it for the casualty and theft losses described on the schedule, and enter the amount from its Line 18.
- Federal Form 8283: Attach it if gifts other than cash or check are over $500.
How to file
Complete PIT-RSA and attach it to your Delaware state tax return, along with any required federal forms.
For the total itemized deductions, add Lines 4, 7, 10, 14, 15, and 16:
- If your filing status is 1, 2, 3, or 5, enter the total on Form PIT-RES, Line 13, Column B.
- If your filing status is 4, allocate the deductions on PIT-RSA, Line 17b, and enter them in the appropriate columns on Form PIT-RES, Line 13. The form refers you to the instructions for this allocation.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Claiming both income taxes and general sales taxes: You may include either, but 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-RES.
- Overlooking the mortgage warning: Your mortgage interest deduction may be limited. Check the mortgage box if you did not use all of your home mortgage loans to buy, build, or improve your home.
- Skipping charitable-gift reminders: For any gift of $250 or more, the form says to see the instructions. If you received a benefit for a gift, it directs you to the Federal Schedule A instructions.
- Missing the itemizing election box: Check it if you elect to itemize even though your deductions are less than your standard deduction.
Questions people ask
How are deductible medical and dental expenses calculated?
Enter medical and dental expenses on Line 1 and Federal Form 1040, Line 11, on Line 2. Multiply Line 2 by 7.5%, then subtract that result from Line 1. If the result is negative, enter 0.
What limit does the form apply to state and local taxes?
On Line 5f, enter the smaller of Line 5e or $10,000. The limit is $5,000 if married filing separately.
Can I include a charitable contribution carryover?
Yes. Line 13 is for a carryover from the prior year. Add Lines 11 through 13 to calculate Line 14.
Which casualty and theft losses are listed on the form?
The schedule 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.