Delaware § 1161 Persons required to make returns of income

Delaware Statutes

§ 1161 — Persons required to make returns of income

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Returns and Payments of Tax

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(3), (4) [Repealed.]

Free access — add to your briefcase to read the full text and ask questions with AI

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(3), (4) [Repealed.]

Delaware § 1161 (Persons required to make returns of income) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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