Question on 2025 Delaware PIT-RSA 5(a) and Federal Sch A 5(a)

[LLLnew]

Hi I am confused with Delaware PIT-RSA item 5(a) and Federal Sch A 5(a)

5a (Delaware PIT-RSA): STATE and LOCAL income taxes not claimed as a credit on Form PIT-RES.

5a (Federal Sch A): STATE and LOCAL income taxes 

Here are my example:

2025 W2 Tax withheld: DE $114, NY $2260, NYSDI: $4 , NYPFL: 51
So, 2025 State Tax Paid on W2: $2429 (114 + 2260 + 4 + 51 = 2429)
2024 DETax return due paid in 2025: $922

2025 Tax paid to NY but received as credit in DE return: $1242

So, are the following correct?

the amount put on DE PIT-RSA (5a) should be: 2260 + 4 + 51 - 1242 = $1073

the amount put on Federal Sch A (5a) should be 2429 + 922 = $3351

Any help is greatly appreciated!

[MaryK4 · Accepted solution]

Based on the rules for 2025 Delaware PIT-RSA and Federal Schedule A (as of early 2026), your calculations are mostly correct, but the treatment of NYSDI and NYPFL needs careful attention.  Here is the breakdown based on Delaware tax regulations: 

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)
• Minus NY Taxes received as credit in DE: -$1,242
• Total for PIT-RSA 5(a): $1,073 ($2260 + 4 + 51 - 1242)
• Result: Your calculation is 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
• Total for Fed Sch A 5(a): $3,351 ($2,429 + $922)
• Result: Your calculation is correct.

[LLLnew]

Hi,

Thank you so much for your confirmation!!!! I kept using my logic in the past, and your written format is so neat and clear! 

The reason I raised this question is that when I tried to use OLT today to double check my calculation, OLT put 

5a (Delaware PIT-RSA) as $1995. Note that 1995 - 922 = $1073.

OLT Calculation (I think):

• Total for Fed Sch A 5(a): $3,351 ($2,429 + $922)
• Minus NY Taxes received as credit in DE: -$1,242
• Minus DE Taxes withheld in W2: -$114
• OLT total PIT-RSA 5(a): $1,995 ($3351 - 1242 - 114)
• Result: OLT calculation is wrong. 

So, if I really tried to use OLT (which is pretty good, other than this PIT-RSA 5a), I need to manually change $1095 to $1073, right?

I think Delaware PIT-RSA 5(a) is very hard to understand! Even the software OLT and some Tax preparers made mistakes. I am so glad that I got my logic confirmed today, and hopefully, once for all!!

Sorry for too much word here, I hope this thread can also help others.

[MaryK4]

Correct, you need to manually change $1095 to $1073, then you will be good to go.  Yes, the tax calculations get difficult, then try to add the program logic and it gets more silly!  But glad to hear you are in the homestretch!  @LLLnew