State tax filing

Include the amount of unemployment compensation that was included on your Federal adjusted gross income on line 36, Delaware State tax refund, of Form 200-01 to reduce your Delaware AGI.

Delaware residents and part-year residents electing to file as residents begin with federal AGI.  For the 2020 tax year, taxpayers are allowed to exclude unemployment compensation from adjusted gross income. 

Please see 2020 Instructions for Form 200-01, Resident Individual Income Tax Return for more information.