PIT-SCW: Schedule W Apportionment Worksheet (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form PIT-SCW, Schedule W, is an apportionment worksheet used to calculate the Delaware-sourced portion of wages, salaries, tips, and other employment income. It records working and non-working days, calculates income based on days worked in Delaware, and lists the dates,
Who files this form
Schedule W is for nonresident taxpayers whose income from Delaware-sourced employment includes income earned while working outside Delaware.
An allowance for days worked outside Delaware must be based on work required to perform duties for the employer, not work outside the state solely for the employee’s convenience.
Use one worksheet for each Delaware source of employment.
What you'll need
Have the following information ready to complete the worksheet:
- Your name and taxpayer ID.
- Wages, salaries, tips, and other employment income to be apportioned.
- Total days employed and non-working days, broken down into Saturdays and Sundays, holidays, sick days, vacation, and other non-working days.
- Each date worked outside Delaware, the work location’s complete address, and the business purpose for that day. Include the country if the location is outside the United States.
If you prorate severance pay, you must submit employer verification.
Common mistakes
- Counting outside-Delaware work done only for personal convenience. The allowance requires work outside Delaware to be necessary for your duties to your employer.
- Treating all work from home as qualifying. A home office is considered for the employee’s convenience unless working from home is a requirement of employment.
- Leaving out location or business-purpose details. Page 2 requires a complete work address, including city and state, and the business purpose for each day. Identify the country for locations outside the United States.
- Prorating severance pay without meeting the requirements. Employer verification must be submitted. 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.
- Leaving severance pay out of gross income. It is taxable in the year received and must be included in gross income.
Questions people ask
How does the worksheet 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 days worked in Delaware by total days worked, then multiply by the wages, salaries, tips, and other income on Line 1.
Where do I enter the result?
If you have one Delaware source of employment, enter Line 7 on Form PIT-NON, Page 1, Column B, Line 1. If you have more than one, complete one worksheet per Delaware 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 took place in more than one state. Proration is based on total service time, and employer verification must be submitted. If your employer did not assign you to work outside Delaware in previous years, you cannot prorate it using Schedule W.
Who can help with severance pay if I used Schedule W in previous years?
The form directs nonresidents who worked for a Delaware employer and used Schedule W in previous years to contact the Division of Revenue at (302) 577-8200 to discuss the rules for their situation.