Delaware § 1161 Persons required to make returns of income

Delaware Statutes

§ 1161 — Persons required to make returns of income

Delaware § 1161

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Returns and Payments of Tax

This text of Delaware § 1161 (Persons required to make returns of income) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 1161 (2026).

Text

An income tax return with respect to the tax imposed by this chapter shall be made by the following:

(1)Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449.

(2)Every nonresident individual who has income from sources in this State.

(3), (4) [Repealed.]

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An income tax return with respect to the tax imposed by this chapter shall be made by the following:

(1) Every resident individual who

a. Is required to file a federal income tax return for the taxable year, or

b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or

c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449.

(2) Every nonresident individual who has income from sources in this State.

(3), (4) [Repealed.]

Legislative History

30 Del. C. 1953, § 1161; 57 Del. Laws, c. 737, § 1 ; 58 Del. Laws, c. 257, § 6 ; 64 Del. Laws, c. 330, §§ 2, 3 ; 65 Del. Laws, c. 147, §§ 2, 3 ; 65 Del. Laws, c. 204, §§ 5, 6 ; 66 Del. Laws, c. 95, § 2 ; 70 Del. Laws, c. 186, § 1 ; 71 Del. Laws, c. 347, § 5 ; 72 Del. Laws, 1st Sp. Sess., c. 247,, § 1 ; 72 Del. Laws, c. 467, § 7