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Delaware Code Title 30. State Taxes § 1167. Minimum tax and prorating of exemptions

Current as of January 01, 2026 | Updated by Findlaw Staff

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, 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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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 1167. Minimum tax and prorating of exemptions - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-1167/

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