PIT-RSS: Resident Income Tax Form Schedule (2024)

Who files this form

The 2024 Delaware PIT-RSS contains schedules for:

• Credit for income taxes paid to another state.
• Delaware Earned Income Tax Credit (EITC).
• Contributions to special funds.
• W-2 and 1099-R information showing Delaware income tax withheld, for you and your spouse, if applicable.
• Estimated Delaware tax payments made by an S corporation on behalf of you or your spouse.

If you complete any schedule on page 1 or page 2, the form requires you to include that page with your Delaware return.

What you'll need

• Other-state tax credit: Copies of the other state returns must be attached to your Delaware return. The form also says to complete the worksheet referenced in the instructions before completing Schedule I.
• EITC: Use your federal Form 1040 or 1040-SR, line 27, and Delaware Form PIT-RES, line 33. Have the names, Social Security numbers, dates of birth, and requested student and disability information for children you claimed for the federal earned income credit.
• Withholding: Gather your W-2 and 1099-R forms showing Delaware income tax withheld, including your spouse’s forms if applicable. For a paper return, attach forms showing income tax withheld to the front of the return.
• S corporation payments: Have the corporation’s FEIN, name, payee ID, and estimated payment amount for payments made on behalf of you or your spouse.

Page 2 also directs you to the instructions for all required attachments.

How to file

Include page 1 or page 2 with your Delaware return if you complete any schedule on that page.

Transfer the schedule totals to Form PIT-RES as directed:

• Schedule I credit total: page 2, line 28.
• Schedule II EITC: line 34, with the appropriate refundable or non-refundable box checked.
• Schedule III contributions: line 43.

Attach copies of other state returns when completing Schedule I. If filing by paper, attach W-2 and 1099-R forms showing income tax withheld to the front of your return, even though you also list them on Schedule IV.

Common mistakes

• Skipping the Schedule I worksheet: The form says to complete it before completing Schedule I.
• Listing other-state credits out of order: Enter them from highest to lowest amount.
• Using the wrong column: Column A is reserved for the spouse under filing status 4. Filing statuses 1, 2, 3, and 5 use Column B only.
• Leaving out required pages or attachments: Include completed pages 1 and 2 as directed, and attach copies of other state returns for Schedule I.
• Omitting withholding forms from a paper return: Listing them on Schedule IV does not replace attaching them to the front of your return. The form warns that missing attachments may delay processing.
• Leaving S corporation payments off Schedule V: List all estimated Delaware payments made on behalf of you or your spouse. The form warns that failing to do so may delay processing.

Questions people ask

Which children should I list for the EITC?

Complete the child information for each child you claimed for the earned income credit on your federal return.

How does Schedule II choose between refundable and non-refundable EITC?

Line 12 uses the higher tax amount from Column A or B of PIT-RES, line 33. Line 13 uses your federal EITC. Multiply line 13 by 0.045 for line 14 and by 0.20 for line 15. If line 14 is at least line 12, use line 14 as the refundable credit. If line 14 is less than line 12, use the smaller of lines 12 and 15 as the non-refundable credit. Enter the selected credit on PIT-RES, line 34, and check the matching box.

Where do I report special-fund contributions?

List them on Schedule III. Add lines 18A through 18U, enter the total on line 19, and carry it to PIT-RES, line 43.

Do I need to list my spouse’s withholding forms?

Yes, if applicable. Schedule IV asks for all of your and your spouse’s W-2 and 1099-R forms showing Delaware income tax withheld.

Official sources

• https://revenuefiles.delaware.gov/2024/PIT_2024_Forms/PIT-RSS_2024-01_PaperInteractive.pdf