How to File an Amended Delaware Return

If you need to change or amend an accepted Delaware State Income Tax Return for the current or previous Tax Year, you need to complete Form PIT-RES (residents) or Form PIT-NON (nonresidents and part-year residents).Forms PIT-RES and PIT-NON are Forms used for the Tax Amendment. You can prepare a 2023 tax year Delaware Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Delaware Tax Agency, thus you should file a Delaware Amendment within one year.

Function
Description
File a Delaware Tax Amendment
Option 1: Sign in to your eFile.com account, modify your Return and download/print the DE PIT-RES (resident) or DE PIT-NON (nonresident) under My Account. Mark the check box "Amended Return" sign the form and mail it to one of the addresses listed below.
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign PIT-RES or PIT-NON (nonresident) - Print, Mail the Form to DE Tax Department to:
If you are a resident and you are expecting a refund, mail to:
Delaware Division of Revenue
PO Box 8710
Wilmington, DE 19899-8710
If you are a resident and you are attaching payment, mail to:
Delaware Division of Revenue
PO Box 508
Wilmington, DE 19899-0508
If you are a nonresident and you are expecting a refund, mail to:
Delaware Division of Revenue
PO Box 8710
Wilmington, DE 19899-8710
If you are a nonresident and you are attaching payment, mail to:
Delaware Division of Revenue
PO Box 508
Wilmington, DE 19899-0508
If you neither owe any tax nor expect a refund, regardless of your residency status, mail to:
Delaware Division of Revenue
P.O. Box 8711
Wilmington DE 19899-8711
DE Tax Amendment Form PIT-RES or PIT-NON
This Form can be used to file a: Tax Amendment.
Step 1: Download, Complete Form PIT-RES (residents) or PIT-NON (nonresidents and part-year residents) for the appropriate Tax Year below.
Step 2: Sign, Mail Form PIT-RES or PIT-NON to one of the addresses listed above
Current Tax Year only: Prepare online on eFile.com until Oct. Deadline. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
After October Deadline, Prepare, Print, Sign and Mail-In - see address above - your Tax Year - Form PIT-RES or Form PIT-NON.
How to correct a rejected Tax Return
If your DE Tax Return was rejected by the DE Tax Agency - not eFile.com - instructions on how to correct a rejected Delaware Tax Return.
Check Your DE Tax Amendment Status
1. Call the DE Division of Revenue at 302-577-8200.
2. Contact the DE Division of Revenue
Delaware Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Delaware tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Delaware return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Delaware Tax Income Taxes Deadlines
Delaware Income Tax Penalties
Find out how Delaware Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

Will I get a bigger tax refund in 2024?

Many taxpayers can expect a bigger tax refund on their 2023 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2023 taxes, which is the tax return you'll file in 2024.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2023 Tax Estimator to get a high-level understanding of your taxes.

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