DE Residency

Residents are individuals

• Who are domiciled in Delaware for any part of the tax year, or
• Who maintain a place of abode in Delaware and spend more than 183 days in Delaware during the year.

Part-year residents are individuals who are Delaware residents for only a portion of the tax year. Part-year residents can elect to file either:

• A resident return. This option is usually best if, while a nonresident, the individual has no income from sources outside Delaware, or
• A nonresident return. This option is usually best if, while a nonresident, the individual has income from sources outside Delaware.

Nonresidents are individuals who are not Delaware residents at any time during the year.

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