Article: 50373

General Information

The DE – Form 200-02 – Nonresident Return screen is used to report key data for taxpayers who were not residents of Delaware at any point during the tax year. This screen collects general information, nonresident-specific data, and refundable credit entries.

You’ll use this screen to enter:

• Filing status override and disability status (if applicable)
• Whether you’re using the standard or itemized deduction method
• Residency status confirmation
• Any amounts paid with an extension or as capital gains tax during the year

This form should only be used if you were a full-year nonresident of Delaware. If you were a part-year resident, use the DE – 200-01/03 Resident Return screens instead.

Screen 2: Modifications and Deductions

To continue with nonresident-specific income adjustments, open DE – 200-02 – Nonresident Return – Screen 2 under the Delaware > General tab.

On this screen, you’ll enter Delaware-sourced and federally-sourced values for various additions, subtractions, and deductions. These include:

• Section B – Additions:
  • Fiduciary Adjustment, Oil Depletion
• Section C – Subtractions:
  • Fiduciary Adjustment
  • Work Opportunity Credit
  • Net Operating Loss Carryover
  • Railroad Retirement Benefits
  • Higher Education Exclusion
  • 529 Contributions (Tuition and ABLE Programs)
• Section D – Itemized Deductions:
  • Active Labor Organization Dues
  • PIT-CRS Tax Credit Adjustment

Note: Only federally sourced amounts are allowed in Section D. Each section distinguishes between Federal and Delaware source income, so be sure to allocate values accurately.

How to Add DE 200-02

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 200-02 – Nonresident Return. After completing Screen 1, return to the General tab and open 200-02 – Nonresident Return – Screen 2 to complete any required additions, subtractions, or deductions.
5. Click Save.

Further Information

For more information on Delaware nonresident filing rules and income sourcing, refer to the official guidance from the Delaware Division of Revenue:

2024 DE Nonresident Instruction Booklet (PDF):
https://revenue.delaware.gov/forms/