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posted Feb 12, 2024 10:45:51 PM

Delaware e-file

If I’m filing married joint for federal and married filing separately for state taxes in Delaware, does my spouse have to file their own state taxes as married filing separate? 

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1 Replies
Expert Alumni
Feb 13, 2024 5:52:49 AM

It depends.  If your spouse is non-resident of DE and had no DE source income then they do not need to file a DE tax return. Here is an extract from the DE PIT-NON Instructions.

 

"Non-Residents – File a tax return if you have any gross income during the tax year from sources in Delaware. If your spouse files a married filing separate return and you had no Delaware source income, you do NOT need to file a Delaware return."

 

However, if there is either DE source income or your spouse is a DE resident and their income exceeds $9400 for 2023, then they would have a filing requirement.  DE residents have options to file completely separate returns (filing status 3) or file separate returns on a combined form (filing status 4) or of course a joint return (filing status 2).  

 

Here are the instructions for DE PIT-RES forms for more information. 

 

"Generally, separate returns (filing status 3 or 4) will be advantageous if both spouses have Delaware adjusted gross income in excess of $9,400." - DE PIT-RES instructions.