Question on 2025 Delaware PIT-RSA 5(a) and Federal Sch A 5(a), with estimated tax payments added

Hi MaryK4,

Sorry to bother you again for Delaware PIT-RSA item 5(a) & Federal Sch A 5(a).

I added estimated tax payments compared to Example 1. Here is my Example 2:

• 2025 W2 Withholding (DE+NY+SDI+PFL): $2,429 ($114 + $2,260 + $4 + $51)
• 2025 State Estimated Tax paid (DE + NY): $300 ($100 + $200) (different from Example 1)
• 2024 DE Tax return paid in 2025: $922
• 2025 NY Taxes received as credit in DE: $1242

1. Delaware PIT-RSA Line 5a State/Local taxes not claimed as a credit on PIT-RES.

• If you take the Credit for Taxes Paid to Another State (NY) on your DE return, you cannot deduct those same taxes on the DE itemized deduction sheet.
• You must subtract the NY taxes for which you are getting a DE credit.

Calculation:

• NY State Withholding: $2,260
• NY SDI: $4 (Usually deductible as tax)
• NY PFL: $51 (Usually deductible as tax)
• NY 2025 Estimated Tax paid: $200
• Minus NY Taxes received as credit in DE: -$1,242
• Total for PIT-RSA 5(a): $1,273 ($2260 + 4 + 51 + 200 - 1242)
• Result: is this correct?

2. Federal Schedule A Line 5a State and Local Income Taxes (SALT) paid.

• This includes state income taxes withheld (DE + NY) and state tax paid with a return (2024 DE return).
• NYSDI and NYPFL are generally allowable as SALT deductions on federal returns.

Calculation:

• 2025 W2 Withholding (DE+NY+SDI+PFL): $2,429 ($114 + $2,260 + $4 + $51)
• 2024 DE Tax Return paid in 2025: $922
• 2025 State Estimated Tax paid (DE + NY): $300 ($100 + $200)
• Total for Fed Sch A 5(a): $3,651 ($2,429 + $922 + 300)
• Result: is this correct?