If you are a Part-Year Resident, you must file a Delaware tax return:

1. If you had income from any source while a resident of Delaware, or
2. If you had income from a Delaware source while you were a non-resident of Delaware.

Part-Year Residents may elect to file either a resident or nonresident return. You may wish to prepare both a resident and nonresident return. File only the return which is more advantageous for you.

Part-Year Residents electing to file a resident return This option may be advantageous if, during the period of non-residency, you had no income from sources in other states and/or your only income was from Delaware. Report all income from Delaware and from all other sources on Form 200-01.

Part-Year Residents electing to file a non-resident return This option may be advantageous if, during the period of non-residency, you had any income from other states or sources outside of Delaware. Report all income from your Federal return in Column 1 and all Delaware Source income in Column 2 of Form 200-02. To determine your Delaware tax, your modified Delaware source income will be divided by your Federal modified income to compute a proration decimal. Your tax liability and personal credits will be prorated accordingly, based on the proration decimal.

Note: Volunteer Firefighter and Child Care Credits cannot be taken on the non-resident return (Form 200-02).

Nonresident If you are a Non-Resident who had gross income in 2005 from sources in Delaware, you must file a Delaware Tax return.

Who is a Resident

A resident is an individual who either:

• Is domiciled in this State for any part of the taxable year; or
• Maintains a place of abode in this State and spends more than 183 days of the taxable year in this State.

A domicile is the place an individual intends to be his permanent home.

An individual can have only one domicile. A domicile, once established, continues until the individual moves to a new location and exhibits a bona fide intention of making it his or her permanent home.

Full-Time Students with a legal residence in another state remain legal residents of that state unless they exhibit intentions to make Delaware their permanent residence.

NOTE*: Foreign Travelers If you were out of the United States for at least 495 days in the last 18 consecutive months and (at the same time) you did not maintain a permanent place of abode in this State at which you, your spouse, your children or your parents were present for more than 45 days, you are not considered a resident of this State.

*The above NOTE does not apply to members of the Armed Forces, employees of the United States, its agencies, or instrumentalities.

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