The instructions at the top of Schedule W (Delaware) state:
"If income of non-resident taxpayers derived from Delaware sourced employment includes income earned while working outside of the State of Delaware, an allowance will be permitted for those days worked outside of the State. The allowance will be equivalent to the ratio of days worked outside of the State versus the total number of Delaware sourced employment working days. Any allowance claimed must be based on necessity of work outside the State of Delaware in performance of duties for the employer, as opposed to solely for the convenience of the employee. Working from an office out of your home does not satisfy the requirements of “necessity” of duties for your employer and is considered for the convenience of the employee unless working from home is a requirement of employment with your employer."
So, are you filing a nonresident return for Delaware? Were you working for a Delaware company while the company wanted you to live out-of-state?
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