2009 DELAWARE 2009
Non-Resident Individual Income Tax Return
Complete your federal tax return before preparing your state return!
This booklet contains your 2009 State of Delaware individual income tax forms and instructions. The changes are listed below, so
please read the instructions carefully to determine how they apply to you.
• Effective for tax periods after December 31, 2008, there is no longer a maximum penalty limitation for failure to file a timely tax
return. Late filed returns resulting in a balance due are subject to an unlimited penalty of 5% per month. The penalty for filing a
fraudulent return may also be assessed without limitation. The original limitations of 50% and 75% have been removed.
Three new contribution check-offs have been added to the tax return: The Delaware Ovarian Cancer Foundation Fund, the Delaware
Chapter of the National Multiple Sclerosis Society, and the 21st Century Fund for Delaware’s Children, Inc. For details regarding
these special funds and other check-offs, please see Page 13.
The Veterinarian Services Tax Credit has been eliminated.
The Delaware Estate Tax has been reinstated for decedents dying after June 30, 2009.
In order to comply with new federal banking laws, taxpayers must declare if a direct deposit is going to a bank account outside of
the United States. If yes, taxpayers should not enter their account information. We will instead mail the refund by check.
The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final, extensions and balance
dues), gross receipts, withholding and licensing. Revenue accepts Discover, MasterCard and VISA for credit payments up to
$2,500. We also accept direct debit payments (without dollar limitation) from a checking or savings account. Funds must not come
from an account outside the United States.
Those claiming a credit on Line 44 of the Delaware return for taxes paid to more than one State must complete Schedule I, listing
the name of each State and t