Yes, Delaware issued guidance regarding the treatment of wages for remote work in 2020. It's complicated.
March 22 through May 31: Treat all days actually worked from a home outside of Delaware as days worked outside of Delaware, i.e. exempt from DE income tax.
From June 1: Report days worked from home as days worked outside of Delaware if your employer directed you to work from home and directed that employees were not permitted to work at the Delaware location or alternatively if the employer strongly encouraged remote work but required an employee seek advance permission to return in person.
Once you were again permitted discretion to return to offices within Delaware in person, you may NOT report days worked from home as days worked outside of Delaware if you continued to work from home by your own choice.
In other words, you income is exempt from DE tax until your office reopened. In the DE section of TurboTax, you can change the amount of DE wages to match the amount that is NOT exempt from DE tax if your employer reported your total income on W-2, Box 16 as DE wages.
TECHNICAL INFORMATION MEMORANDUM 2021-2
As a Pennsylvania resident, all your wages—whether earned in PA or DE is subject to PA income tax. You can claim a tax credit for tax paid to DE on your PA return.
