Retirement tax questions

It appears you are filing your Delaware tax return with the filing status, "married filing combined separate." 


In this situation, the pension income would first go to the allocation worksheet, so it can be allocated between taxpayer and spouse, those total numbers would flow to the form 200-01, line 29.  The pension income will then be subtracted out of your Delaware income on form 200-01, line 35, after the allocation.