PIT-RSA: Resident Schedule A Form (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form PIT-RSA is the 2025 Resident Schedule A for itemized deductions. It reports medical and dental expenses, taxes paid, interest paid, gifts to charity, qualifying casualty and theft losses, and other itemized deductions, and calculates the total for Form PIT-RES.
Who files this form
Delaware Form PIT-RSA is the Resident Schedule A for reporting itemized deductions for tax year 2025. Attach it to your Delaware state tax return.
The form also allows you to elect to itemize when your itemized deductions are less than your standard deduction.
What you'll need
Have the following forms and information available, as applicable:
- Federal Form 1040: PIT-RSA asks for the amount from Line 11.
- Deduction amounts: Medical and dental expenses, taxes paid, mortgage interest and points, charitable gifts, and any charitable carryover from the prior year.
- Federal Form 1098: For mortgage interest and points reported on that form.
- Seller information: If mortgage interest was not reported on Form 1098 and you paid it to the person who sold you the home, provide that person's name, identifying number, and address.
- Federal Form 4952: Attach it if claiming investment interest.
- Federal Form 4684: Attach it for the casualty and theft losses described on PIT-RSA, and use the amount from Line 18.
- Federal Form 8283: Attach it if gifts other than by cash or check exceed $500.
- Descriptions and amounts: List the type and amount of any other taxes or other itemized deductions.
How to file
Complete PIT-RSA and attach it to your Delaware state tax return.
- Add Lines 4, 7, 10, 14, 15, and 16 to calculate total itemized deductions on Line 17a.
- For filing status 1, 2, 3, or 5, enter that total on Form PIT-RES, Line 13, Column B.
- For filing status 4, allocate the deductions on Line 17b and enter them in the appropriate columns on Form PIT-RES, Line 13. The form directs you to see the instructions for allocation details.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Including both income taxes and general sales taxes: You may include one or the other, 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 interest caution: The form warns that 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.
- Missing charitable-gift directions: For any gift of $250 or more, the form says to see instructions. If you received a benefit for a gift, it directs you to the Federal Schedule A instructions.
- Forgetting the itemization election box: Check it if you elect to itemize even though your deductions are less than your standard deduction.
Questions people ask
How does the form calculate the medical and dental 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%, then subtract that result from Line 1. If the result would be negative, enter 0.
Can I claim general sales taxes instead of income taxes?
Yes. The form allows either state and local income taxes or state and local general sales taxes, but not both. Check the box if you choose general sales taxes.
Which casualty and theft losses does this form list?
It lists losses from a federally declared disaster, other than net qualified disaster losses. Attach Federal Form 4684 and enter its Line 18 amount.
Can I itemize if my deductions are less than my standard deduction?
Yes. The form includes a box to elect itemization in that situation.