Hello,
It depends on the K-1 amount sourced to Delaware. Usually, 1065 K-1's will include a state K-1 for Delaware if this applies. If it does, then you need to see if you fall below the income filing requirement threshold for the Delaware income. Delaware state 2022 standard deduction filing status Single is $3,250 and Married Filing Joint is $6,500. For amounts that are in excess of the standard deduction, you can reference the 2022 Delaware tax tables to give you a good idea of indicating if you have a tax liability:
https://revenuefiles.delaware.gov/2022/TY22_taxtable.pdf
Best regards!