Delaware § 1165 Change of status as resident or nonresident during the year

Delaware Statutes

§ 1165 — Change of status as resident or nonresident during the year

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

If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.

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

If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.

Delaware § 1165 (Change of status as resident or nonresident during the year) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.