PIT-RSW: Resident Schedule A Worksheet (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form PIT-RSW is a state and local tax deduction worksheet for Delaware Schedule A (PIT-RSA). It uses income amounts and taxes reported on Schedule A to calculate the deduction entered on Schedule A, Line 5f.
Who files this form
PIT-RSW is a worksheet for figuring the state and local tax deduction on Delaware Schedule A, PIT-RSA.
Start by checking Schedule A, line 5e. If that amount is not more than $10,000 ($5,000 if married filing separately), the worksheet says your deduction is not limited. Enter the amount from line 5e on line 5f and do not complete the rest of the worksheet.
What you'll need
Have these forms and amounts available as they apply to you:
- Delaware Schedule A, PIT-RSA, line 5e.
- Federal Form 1040 or 1040-SR, line 11B.
- The amount of any income from Puerto Rico that you excluded.
- Federal Form 2555, lines 45 and 50.
- Form 4563, line 15.
Common mistakes
- Do not complete the rest of the worksheet if Schedule A, line 5e is not more than $10,000 ($5,000 if married filing separately). Instead, copy line 5e to line 5f.
- If worksheet line 4 is not more than line 5, skip lines 7 and 8 and enter the amount from line 1 on line 9.
Questions people ask
What income amounts does the worksheet add together?
It starts with Form 1040 or 1040-SR, line 11B, then adds excluded Puerto Rico income, Form 2555 lines 45 and 50, and Form 4563 line 15.
What amount goes on line 5?
Enter $500,000, or $250,000 if married filing separately. The worksheet asks whether line 4 is more than this amount.
What happens if line 4 is not more than line 5?
Skip lines 7 and 8 and enter the amount from line 1 on line 9.
How do I find and report the final deduction?
On line 10, enter the smaller of line 9 or Schedule A, line 5e. If married filing separately, use half of line 9 for this comparison. Enter the result on Schedule A, line 5f as well.