Delaware State Tax Help and Forms

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Delaware State Tax Help and Forms (Subscribe)

Delaware tax help, forms and answers to thousands of Delaware tax questions. Handy summary of all Delaware taxes, including corporate and individual Delaware income taxes, credits, exemptions, deductions and more. Includes Delaware estate, gift and inheritance tax, miscellaneous Delaware taxes, pass-through entity treatment, payroll taxes, property taxes and Delaware sales & use taxes.

Delaware ranks #8 on the State Business Tax Climate Index (TaxFoundation.org).

**Delaware State Tax Summary (TaxGrams ™)**

Corporate Taxes *Rates & Brackets:* 8.7%> $0 *Loss Carry-back/fwd:* 2 Years Back ($30,000 limit) / 20 Years Forward (Unlimited) *Throwback Sales?:* N *Foreign Tax Deductible?:* Y *Alternative Minimum Tax (AMT):* N *Gross Receipts Tax:* 0.576% *Capital Stock (Net Worth) Tax?:* 0.030% ($180,000 limit) Credits and Incentives *Job Credits?:* Y *R&D Credits?:* Y *Investment Credits?:* Y Individual Taxes *Rates & Brackets:* 2.2%> $2,000 3.9%> $5,000 4.8%> $10,000 5.2%> $20,000 5.55%> $25,000 6.95%> $60,000 *Local Option IT Rate:* 0.16% *Federal Inc used as Base?:* Y *Standard Deductions:* Single $3,250 / Joint $6,500 *Personal Exemptions/Credits (c):* Single $110 / Joint $110 / Dependent $110 *Federal Tax Deductible?:* N *State Tax Deductible?:* Y *Alternative Minimum Tax (AMT)?:* N Inheritance, Gift, Estate, Death Taxes *Gift Tax?:* N *Estate Tax?:* Copies Federal *Inheritance Tax?:* N *Generation-Skipping Tax?:* N Miscellaneous Taxes *Gas Tax:* 23.0 cents/gallon *Diesel Tax:* 22.0 cents/gallon *Cigarette Tax:* 115.0 cents/20 pack Pass-through Entities *LLC Pass-through Recognized?:* Y *S-Corp Pass-through Recognized?:* Y Payroll Taxes *Unemployment Insurance Tax Index (TaxFoundation.org):* #13 Property Taxes *Median Tax Paid on Homes (Rank):* $1,075 (#39) *Median Value of Homes:* $250,900 *Tax as % of Home Value (Rank):* 0.43% (#47) *Median Income of Homeowner:* $68,000 *Tax as % of Income (Rank):* 1.58% (#42) Sales and Use Taxes *State Rate:* None *County & City (Weighted Ave):* None *Combined State and Ave. Local Rates (Rank):* None (#47) *General Treatment of Services:* N/A *Gas Exemption:* N/A *Grocery Exemption:* N/A