Delaware § 1167 Minimum tax and prorating of exemptions

Delaware Statutes

§ 1167 — Minimum tax and prorating of exemptions

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

If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title:

(1)Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and

(2)Notwithstanding the provisions of § 1166 of this title [repealed], the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.

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If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title:

(1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and

(2) Notwithstanding the provisions of § 1166 of this title [repealed], the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.

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