If you are unable to specifically allocate deductions between spouses, prorate the deductions based on the ratio of your separate incomes to total joint income. For example, if one spouse earns 60% of the household income and the other earns 40%, designate 60% of the deductions to the spouse earning 60% of the household income and 40% of the deductions to the spouse earning 40% of the household income.

NOTE: If you elect to itemize your deductions, you do not qualify for the additional standard deduction even though you may be 65 years of age or older and/or blind.

Charitable Mileage Deduction

If you used your automobile to perform a voluntary service for a charitable organization, you may claim the miles driven at .17 per mile. OnLine Taxes will compute this calculation for you based on your entry.

To claim Itemized Deductions

If you elect to itemize deductions:

• Check the block on Line 2b.
• Complete Section C, Lines 40 through 45 on the back of your Delaware return.
• Enter the amount from Line 45 on Line 2.
• Attach a copy of Federal Form 1040 Schedule A to your Delaware return.

• If you claimed a standard deduction on your federal return, you may still elect to itemize your deductions on the Delaware return. In this case, complete the Federal Schedule A, showing the itemized deductions you would have claimed on the federal return.

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