Article: 50372

General Information

The DE – Form 200-01 – Modifications to Federal AGI screen is used to report Delaware-specific additions or subtractions to your federal adjusted gross income (AGI). This screen supports inputs for both joint filers and taxpayers filing separately under the married filing separate combined method.

You’ll use this screen to enter values for the following sections:

Section A – Additions: Adjustments that increase your federal AGI for Delaware purposes, such as fiduciary oil depletion or other required income inclusions.

Section B – Subtractions: Adjustments that reduce your federal AGI, including pension exclusions, Social Security benefits, and contributions to education savings programs.

Section C – Itemized Deductions: Allows for deductions such as charitable miles driven, foreign taxes paid, or union dues.

Note: Green-highlighted fields indicate overrides. Entering values here will replace system-calculated amounts and should only be used if you are reporting different values than those flowing in from other parts of the return.

How to Add DE 200-01

1. Click on the State Taxes section on the left-hand side of the screen.
2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
3. Use the drop list to select Delaware.
4. Under the General tab, select 200-01 – Modifications to Federal AGI.
5.  Enter the appropriate adjustments in Sections A, B, and C.
6. Click Save.

Further Information

For more detail on Delaware-specific AGI modifications, see the from the Delaware Division of Revenue.