PIT-SCW: Schedule W Apportionment Worksheet (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Delaware Schedule W (Form PIT-SCW) is an apportionment worksheet used to calculate the Delaware-sourced portion of wages, salaries, tips, and other employment income. It records days worked inside and outside Delaware and includes instructions for prorating severance pay.
Who files this form
Schedule W is used by nonresident taxpayers to apportion income from Delaware employment when some work was performed outside Delaware. An allowance for days worked outside Delaware must be based on the employer’s needs, not solely on the employee’s convenience.
Complete one worksheet per Delaware employment source.
Schedule W may also apply when prorating severance pay for service performed in more than one state. If your employer did not assign you to work outside Delaware in previous years, Schedule W does not apply and you cannot prorate your severance pay.
What you'll need
To complete the worksheet, have the following information available:
- Your name and taxpayer ID.
- Wages, salaries, tips, and other employment income to be apportioned.
- Total days employed and non-working days, including weekends, holidays, sick days, vacation, and other non-working days.
- For each day worked outside Delaware, the date, complete work address, and business purpose. Include the country if the location is outside the United States.
Employer verification must be submitted if you prorate severance pay.
Common mistakes
- Counting out-of-state work done only for personal convenience. The allowance requires that working outside Delaware be necessary for your duties to the employer.
- Assuming home-office work qualifies. Working from home is considered for the employee’s convenience unless it is a requirement of employment.
- Leaving out work-location details. Page 2 requires a complete address, including city and state, or the country for a location outside the United States. Give the business purpose for each day.
- Prorating severance without employer verification. Verification must be submitted. You cannot prorate severance if your employer did not assign you to work outside Delaware in previous years.
- Leaving severance out of gross income. Severance is taxable in the year received and must be included in gross income.
Questions people ask
How does Schedule W calculate Delaware-sourced income?
Subtract total non-working days from total days employed to find total days worked. Then subtract days worked outside Delaware to find days worked in Delaware. Divide Delaware workdays by total workdays and multiply by the income on Line 1.
Where do I enter the result?
Enter Line 7 on Form PIT-NON, Page 1, Column B, Line 1. If you have more than one Delaware employment source, complete one worksheet per source and enter the combined Line 7 amounts there.
Can severance pay be prorated?
It may be prorated if your total service for the employer in previous calendar years was performed in more than one state. Severance is based on total service time. Employer verification is required, and you cannot prorate it if your employer did not assign you to work outside Delaware in previous years.
Who can I contact about prorating severance after using Schedule W in prior years?
If you were a Delaware nonresident working for a Delaware employer and used Schedule W on prior-year returns to determine Delaware-source wages, the form says to contact the Division of Revenue at (302) 577-8200 to discuss the rules for your situation.