Delaware § 1163 Returns by fiduciaries

Delaware Statutes

§ 1163 — Returns by fiduciaries

Delaware § 1163

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Returns and Payments of Tax

This text of Delaware § 1163 (Returns by fiduciaries) 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, § 1163 (2026).

Text

An income tax return for:

(1)Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent’s property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died;

(2)An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual’s person or property, other than a receiver in possession of only a part of the individual’s property;

(3)An estate or trust shall be made and filed by the fiduciary thereof;

(4)Two or more fiduciaries acting jointly, may be made by any 1 of them.

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An income tax return for:

(1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent’s property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died;

(2) An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual’s person or property, other than a receiver in possession of only a part of the individual’s property;

(3) An estate or trust shall be made and filed by the fiduciary thereof;

(4) Two or more fiduciaries acting jointly, may be made by any 1 of them.