Yes. The Delaware taxable income of a nonresident is calculated as if all income were earned in Delaware. The Federal Adjusted Gross Income (AGI) will be adjusted using the Delaware adjustments to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. After the taxable income is calculated, it is prorated using a percentage of the AGI from Delaware sources divided by the AGI from all sources. This prorated tax is the Delaware tax.
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