Unemployment was not taxed in 2021 but is taxed in 2022
Delaware State Tax Refund, Fiduciary Adjustment, Work
Opportunity Tax Credit, Delaware NOL Carryovers
Delaware State Tax Refund
If some or all of your Delaware state tax refund was included in federal
adjusted gross income, include the amount on line 7 to reduce your
Delaware AGI.
LINE 1 WORKSHEET
ALLOCATION OF FEDERAL ADJUSTED GROSS INCOME BETWEEN SPOUSES (Filing Status 3 and 4 Only)
Federal/Pro forma Spouse Yourself
1. Wages, salaries, tips, etc 1. 00 00 00 1.
2. Interest 2. 00 00 00 2.
3. Dividends 3. 00 00 00 3.
4. Taxable refunds, credits, or offsets of state and local income
taxes
4. 00 00 00 4.
5. Alimony received 5. 00 00 00 5.
6. Business income or (loss) 6. 00 00 00 6.
7a. Capital gain or (loss) 7a. 00 00 00 7a.
7b. Other gains (or losses) 7b. 00 00 00 7b.
8. IRA distributions 7. 00 00 00 8.
9. Taxable pensions and annuities 9. 00 00 00 9.
10. Rents, royalties, partnerships, s-corps, estates, trusts, etc. 10. 00 00 00 10.
11. Farm income (or loss) 11. 00 00 00 11.
12. Unemployment compensation (insurance) 12. 00 00 00 12.
13. Taxable social security benefits 13. 00 00 00 13.
14. Other income 14. 00 00 00 14.
15. Total income. Add Lines 1 through 14 15. 00 00 00 15.
16. Total Federal Adjustments (Federal Schedules) 16. 00 00 00 16.
17. Federal Adjusted Gross Income. Subtract Line 16 from Line 15.
Enter on page 1, Line 1, columns A and B of your Delaware return 17. 00 00 00 17.
Page 7
Fiduciary Adjustment
Net subtractions from fiduciary adjustments derived from income received
from an estate or trust, as shown on your Federal Form K-1, Beneficiary’s
Share of Income and Deductions, should be included on Line 7.
Work Opportunity Tax Credit
The law allows a deduction for the portion of wages paid but disallowed
as a deduction for federal tax purposes by reason of claiming the work
opportunity credit on the federal return. That portion of the deduction
for wages, which is disallowed for federal purposes, should be entered on
Line 7. In order to claim this modification, you must attach Federal Form
5884.
