PIT-RSS: Resident Income Tax Form Schedule (2025)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Form PIT-RSS contains schedules for the 2025 Delaware resident income tax return. It reports credits for income taxes paid to another state, the earned income tax credit, contributions to special funds, W-2 and 1099-R withholding information, and estimated Delaware tax payments m
Who files this form
PIT-RSS contains schedules for Delaware residents reporting credits for income taxes paid to another state, the earned income tax credit (EITC), special-fund contributions, withholding, and S corporation payments.
- If you complete a schedule on page 1 or page 2, you must include that page with your Delaware return.
- Complete Schedule IV with all of your W-2 and 1099-R forms showing Delaware income tax withheld, including your spouse’s forms if applicable.
- Complete Schedule V with all estimated Delaware tax payments made by an S corporation on behalf of you or your spouse.
What you'll need
- Other-state tax credit: Copies of the other state returns must be attached to your Delaware return. The form also directs you to complete the worksheet referenced in the instructions before completing Schedule I.
- EITC: Use federal Form 1040 or 1040-SR, line 27, and Delaware Form PIT-RES, line 33. Provide each claimed child’s name, Social Security number, date of birth, and the requested student and disability information.
- Withholding: Use your W-2 and 1099-R forms showing Delaware income tax withheld, including your spouse’s forms if applicable.
- S corporation payments: Provide the corporation’s FEIN and name, the payee ID, and the estimated payment amount.
The form also says to consult 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.
If you file on paper, attach W-2 and 1099-R forms showing income tax withheld to the front of your return, even after listing them on Schedule IV. Attach copies of other state returns when claiming the Schedule I credit.
Transfer the schedule amounts to Form PIT-RES as directed:
- Schedule I total: page 2, line 28.
- Schedule II EITC: line 34, checking the appropriate refundable or non-refundable box.
- Schedule III contributions total: line 43.
Common mistakes
- Skipping the Schedule I worksheet: The form says to complete it before filling out Schedule I.
- Listing credits out of order: Enter other-state tax credits from highest to lowest amount.
- Leaving out attachments: Include required schedule pages and copies of other state returns. For paper returns, listing W-2 and 1099-R information does not replace attaching those forms to the front of the return. Missing forms may delay processing.
- Omitting S corporation payments: List all estimated Delaware tax payments made on behalf of you or your spouse. Failure to do so may delay processing.
Questions people ask
Which column should I use for Schedule I?
Column A is reserved for the spouse of a couple choosing filing status 4. Taxpayers using filing status 1, 2, 3, or 5 complete Column B only.
Which children do 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 determine which EITC amount to use?
Line 14 is the federal EITC on line 13 multiplied by 0.045. Line 15 is line 13 multiplied by 0.20. 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 result on PIT-RES, line 34, and check the corresponding box.
How do I total contributions to special funds?
Add Schedule III lines 18A through 18U. Enter the total on line 19 and on Form PIT-RES, line 43.