Part-year residents first calculate tax on total taxable in-come from all sources, the same as full-year residents. Tax is then prorated based on a ratio of modified Delaware-source income to Delaware AGI (from all sources). Delaware uses all income to determine the tax rate, then applies that tax rate to the Delaware income only.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
