Yes, IRA distributions do qualify for the DE exclusion, as long as you are age 60 or over.
"Eligible retirement income includes dividends, interest, capital gains, net rental income from real property and qualified retirement plans (IRS Sec. 4974), such as IRA, 401 (K), and Keough plans, and government deferred compensation plans (IRS Sec. 457)."
https://revenue.delaware.gov/frequently-asked-questions/personal-income-tax-faqs/
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
This answer has been verified for accuracy by an Intuit expert employee
