Delaware § 1163 Returns by fiduciaries

Delaware Statutes

§ 1163 — Returns by fiduciaries

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

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.

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