🏠 Refund Tracker · 2026 Filing Season · Tax Year 2025

Delaware Tax Refund Status 2026 (2025 Tax Return)

Official tax.delaware.gov tracker link, PIT-RES processing times, no-reciprocity rules for Pennsylvania and Maryland residents, pension exclusion, OBBBA conformity status, and practitioner guidance. Reviewed by Nausheen Shahid, LMN Tax Inc.

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Delaware Where’s My Refund

Delaware Division of Revenue · PIT-RES Refund Status

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Direct Answer

Check your Delaware tax refund status at the Division of Revenue refund tool (tax.delaware.gov). You need your Social Security Number and the exact net refund amount from Line 47 of your Form PIT-RES. E-filed returns with direct deposit process faster than paper returns; the Division advises allowing 10 to 12 weeks. Paper returns take approximately 12 weeks. Delaware has no reciprocal tax agreements with any other state. If you work in Delaware but live in Pennsylvania, New Jersey, or Maryland, you must file a non-resident Delaware return (Form PIT-NON) and your home state return, then claim a credit for taxes paid to Delaware on your home state return.

Key Takeaways

E-File Faster Than Paper
E-filed PIT-RES returns with direct deposit process faster than paper returns. The Division advises allowing 10 to 12 weeks for all returns. Paper returns take approximately 12 weeks. No refunds are issued before February 16, 2026.
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tax.delaware.gov Tracker
Check status at tax.delaware.gov with your SSN and the exact net refund amount from Line 47 of Form PIT-RES. Call (302) 577-8200 or (800) 292-7826 for live assistance Monday through Friday.
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No Reciprocity with Any State
Delaware has no reciprocal agreements with neighboring states. Pennsylvania and New Jersey residents who work in Delaware must file both a Delaware non-resident return and their home state return every year.
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OBBBA: Tips/OT Don’t Flow Through
OBBBA deductions for tips, overtime, and vehicle loan interest reduce federal taxable income, not federal AGI. Delaware starts from federal AGI. These deductions do not carry into Delaware income automatically.

OBBBA Federal Deductions and Delaware (TY 2025): The OBBBA deductions for tips (IRC §224), overtime premiums (IRC §225), and qualified vehicle loan interest (IRC §163(h)(4)) appear on federal Schedule 1-A and are entered on Form 1040 Line 13b. Line 13b is below federal AGI (Line 11). Delaware Form PIT-RES begins its calculation from federal AGI. Because these deductions reduce federal taxable income rather than federal AGI, they do not enter the figure Delaware uses as its starting point. Delaware residents who claimed these deductions federally will have Delaware income equal to their full federal AGI before those deductions. No add-back is required because the amounts were never included in federal AGI. The result is the same: the deduction provides no Delaware tax benefit. On the OBBBA SALT cap: Delaware conforms to the $40,000 cap because Delaware itemized deductions begin with the federal Schedule A total. The increased cap benefits property taxes and local taxes. However, Delaware statute (Title 30 § 1109) requires subtracting the portion of Schedule A representing Delaware state income taxes when computing Delaware itemized deductions. Delaware state income taxes paid are backed out by statute and do not benefit from the increased cap. Verify Delaware’s current position on all federal law changes at revenue.delaware.gov.

How to Check Your Delaware Tax Refund Status

Go to the Delaware Division of Revenue refund check tool at tax.delaware.gov. Select “Check Refund Status” to access the individual refund lookup. No account login is required for the basic status check.

What You Need

  • Your Social Security Number
  • The exact net refund amount shown on Line 47 of your Delaware PIT-RES return
  • The tax year you are checking (Tax Year 2025 for the 2026 filing season)

Delaware requires the exact net refund amount from Line 47. An incorrect amount will return no result. Retrieve your return from your tax software before checking if you do not have it available.

When to Check

For e-filed returns: allow 3 to 4 weeks before checking to account for normal processing variation. E-file with direct deposit is the fastest method. For paper returns: allow at least 10 weeks from the date you mailed your return before checking. If no status appears after those waiting periods, call (302) 577-8200 (Wilmington) or (800) 292-7826 (toll-free) Monday through Friday, 8:30 a.m. to 4:00 p.m. ET.

MyTaxAccount Portal

Delaware taxpayers can also create an account at tax.delaware.gov to view filing history, make payments, and access correspondence from the Division. Account creation requires identity verification. If you filed through third-party tax software, use the guest refund status tool rather than account login.

Delaware Refund Processing Times

E-filed PIT-RES returns with direct deposit are Delaware’s fastest refund path and typically arrive sooner than the IRS federal window. The Division advises allowing 10 to 12 weeks for all returns; e-filed returns generally process faster than that. Allow 3 to 4 weeks during peak filing season (February through April) as a practical estimate before checking your status.

Paper returns take approximately 12 weeks under standard conditions. Returns requiring documentation, identity verification, or Delaware Earned Income Tax Credit eligibility review take additional time beyond the standard window. The Division mails a notice if your return is held for review. Respond promptly to any Division notice to avoid further delay.

Delaware will not issue any TY 2025 refunds before February 16, 2026. Even if you filed in late January, your refund will not be released before that date.

Processing Time Summary

Filing MethodTypical Processing TimeSpeed
E-File + Direct DepositTypically 3–4 weeks (faster outside peak season)Fastest
E-File + Paper Check~3–4 weeks + mailing timeFast
Paper Return + Direct Deposit~12 weeksSlower
Paper Return + Paper Check~12 weeks + mailing timeSlowest
Return Selected for ReviewAdditional weeks beyond standardSlower
Delaware EITC ReviewAdditional weeks during review periodSlower

Processing times per Delaware Division of Revenue official guidance. Division advises allowing 10 to 12 weeks for all returns; e-file is typically faster. Verify current times at revenue.delaware.gov.

Delaware Has No Reciprocal Tax Agreements

This is the most common source of confusion for workers on the Delaware border. Delaware has no reciprocal tax agreements with any other state. The Division of Revenue states this explicitly in its employer withholding guide: “The State of Delaware does not have Reciprocal Agreements with any other state regarding the taxation of non-resident employees.”

Most neighboring states do have reciprocity with at least some partners. Maryland, Virginia, and Pennsylvania all have reciprocal agreements with certain states. Delaware does not. Every person who earns income in Delaware owes Delaware income tax on that income, regardless of where they live.

What This Means If You Live in Pennsylvania and Work in Delaware

You owe income tax to both states on the same wages. You file Form PIT-NON (non-resident Delaware return) for your Delaware wages. You file your Pennsylvania resident return for all income. Pennsylvania allows a credit for income taxes paid to Delaware. You claim that credit on your Pennsylvania return to avoid double taxation. The credit generally eliminates most but not always all of the double-tax burden depending on the rate difference.

What This Means If You Live in Delaware and Work in Pennsylvania

You file Delaware Form PIT-RES for all of your income as a Delaware resident. You file a Pennsylvania non-resident return for your Pennsylvania wages. Delaware allows a credit on Form PIT-RES for income taxes paid to Pennsylvania. Claim this credit on Delaware Schedule I to reduce your Delaware tax by the amount paid to Pennsylvania on the same income.

New Jersey and Maryland Residents Working in Delaware

The same two-return requirement applies. File a non-resident Delaware PIT-NON for Delaware wages and your home state resident return. Your home state provides the credit for taxes paid to Delaware. Verify the credit rules in your home state’s return instructions.

Delaware Income Tax Characteristics That Affect Your Refund

  • Graduated income tax (2.2%–6.6% for TY 2025): Delaware uses seven brackets. The first $2,000 of Delaware taxable income is taxed at 0%. Rates then increase through 2.2%, 3.9%, 4.8%, 5.2%, and 5.55% before reaching 6.6% on income above $60,000. Most salaried workers in Delaware will reach the 5.55% or 6.6% bracket. Verify the current bracket thresholds in the PIT-RES instructions at revenue.delaware.gov.
  • Standard deduction ($3,250 single / $6,500 MFJ): Delaware’s standard deduction is separate from the federal standard deduction. Single filers and married filing separately filers use $3,250. Married filing jointly filers use $6,500. Taxpayers age 65 or older or blind receive an additional $2,500 standard deduction. A taxpayer who claimed the federal standard deduction can still elect to itemize on the Delaware return using Form PIT-RSA if itemized deductions exceed the Delaware standard deduction.
  • Personal credit ($110 per exemption): Delaware does not use a personal exemption deduction. Instead it applies a $110 non-refundable credit per exemption directly against the calculated Delaware tax. A single filer receives a $110 credit. A married couple with two dependents receives $440 in credits. This reduces the net Delaware tax after the bracket calculation.
  • Social Security and Railroad Retirement: Both are fully excluded from Delaware taxable income. Do not include them in Form PIT-RES income. This exclusion applies at all income levels with no phase-out.
  • Pension exclusion: Delaware allows a pension and retirement income exclusion of up to $12,500 for taxpayers age 60 or older. Taxpayers under age 60 may exclude up to $2,000 of pension income. This exclusion reduces Delaware taxable income for retirees drawing from pension accounts, 401(k) plans, or IRAs. Social Security is excluded separately (see above).
  • OBBBA federal deductions (tips, overtime, auto loan): These deductions do not flow through to Delaware. Delaware starts from federal AGI, and the OBBBA deductions reduce federal taxable income rather than federal AGI. See the amber notice above for the mechanics.
  • OBBBA SALT cap ($40,000): Delaware conforms to the OBBBA increase to the federal SALT cap for TY 2025. The cap rose from $10,000 to $40,000 at the federal level, and Delaware itemized deductions begin from the federal Schedule A total. The increased cap benefits real estate taxes and local taxes. Note: Delaware statute (Title 30 § 1109) requires subtracting the portion of Schedule A representing Delaware state income taxes when computing Delaware itemized deductions. Delaware state income taxes paid are backed out by statute and do not benefit from the cap increase. Verify current guidance at revenue.delaware.gov.
  • Delaware Earned Income Tax Credit (Delaware EITC): Delaware resident filers eligible for the federal EITC may elect one of two Delaware credits under Title 30 § 1117. Option 1: a non-refundable credit of 20% of the federal EITC (capped at the Delaware tax otherwise due). Option 2: a refundable credit of 4.5% of the federal EITC (the amount exceeding Delaware tax due is refunded). Taxpayers elect one option; both cannot be claimed. For most lower-income filers, Option 2 (4.5% refundable) provides the greater benefit. Claim on Delaware Schedule II (Form PIT-RSS). Returns claiming the Delaware EITC are subject to eligibility review, which extends processing time.
  • Credit for taxes paid to another state: Delaware residents who earned income taxed by another state may claim a credit on Form PIT-RES for those taxes. This prevents double taxation when a Delaware resident works in Pennsylvania or another state that taxed the same income. The credit is calculated on Form PIT-RSS Schedule I and requires a copy of the other state’s return.
  • U.S. government interest exemption: Interest on U.S. Treasury obligations, savings bonds, and other federal instruments is exempt from Delaware income tax. Interest on out-of-state municipal bonds is taxable. Verify bond treatment in the PIT-RES instructions.

Common Delaware Refund Delay Reasons

  • Missing withholding documents: Paper PIT-RES returns require W-2s and 1099-Rs to be attached. A paper return without supporting documents is held for documentation. E-filed returns transmit this data electronically and avoid this issue.
  • Income mismatch: The Division receives wage and income data from employers. If your PIT-RES reports income that does not match employer-reported data, the return is held for reconciliation. This includes unreported contractor income, incorrect W-2 amounts, or missing 1099-R pension income.
  • Incorrect direct deposit information: A wrong routing number or account number causes the deposit to fail. The Division then issues a paper check, adding several weeks to the timeline. Verify your bank information before filing.
  • Delaware EITC eligibility review: Returns claiming the Delaware EITC are reviewed for eligibility. Processing stops until the review is complete. Respond promptly to any Division request for documentation. Do not file an amended return while a review hold is active.
  • Refund offset: Outstanding Delaware tax liabilities, child support obligations, or other debts owed to the state can reduce or eliminate your refund. The Division mails a notice explaining any offset and the remaining amount.
  • Credit for taxes paid to another state: Non-resident returns (PIT-NON) and resident returns claiming the credit on Schedule I may be held when supporting documentation (a copy of the other state’s return) is missing or the credit calculation appears incorrect. Attach a complete copy of the other state return to a paper filing.
  • 529 and ABLE deduction claims: Filers claiming a deduction for Delaware 529 plan contributions or ABLE program contributions must attach deposit documentation. Missing documentation delays processing.
  • Identity verification: Returns flagged by the Division’s fraud prevention system are held for identity verification. Check your mailing address for any Division notice before calling.

Delaware Filing Season Timing

Delaware Form PIT-RES is due April 15, matching the federal deadline. Delaware accepts returns beginning January 26, 2026. No refunds are issued before February 16, 2026.

Delaware grants an automatic 6-month extension to October 15, 2026 for calendar-year filers. File Delaware Form PIT-EXT by April 15 to request the extension. If you owe a balance, pay the estimated amount owed by April 15. An extension to file is not an extension to pay. Interest and penalties accrue on unpaid balances from April 15 forward.

Delaware participates in the IRS Modernized e-File (MeF) combined federal/state program. Major tax software supports Delaware e-file through the federal system. Delaware also accepts e-filing directly through the tax.delaware.gov portal for eligible filers.

Part-year Delaware residents file PIT-RES and complete the part-year residency schedules. Income is apportioned to the period of Delaware residency. If you moved to Delaware from Pennsylvania in mid-2025, you file a Delaware return for your Delaware residency months and a Pennsylvania non-resident return for the pre-move income earned in Pennsylvania.

Practitioner Note · Nausheen Shahid, LMN Tax Inc · 22+ Years Experience

"Delaware’s no-reciprocity rule catches a lot of clients off guard, especially those who just relocated to Delaware from Pennsylvania or New Jersey. They come in assuming their home state return covers everything, the way Maryland and Virginia workers on the DC side are used to. It does not. A Pennsylvania resident working in Delaware owes Delaware tax on those wages. Pennsylvania provides a credit, but the process still requires two separate state returns filed correctly and coordinated. The credit calculation on the Pennsylvania return has to reflect actual Delaware taxes paid, not estimated amounts. I see errors on both sides regularly: either the Delaware PIT-NON is omitted entirely, or the Pennsylvania credit is calculated off the wrong number. The pension exclusion is the second thing I flag immediately for any Delaware client over 60. Delaware excludes up to $12,500 of pension and retirement income. Clients from other states sometimes do not realize Delaware has this exclusion and under-report their deductions. On the OBBBA question for Delaware, the mechanics differ from states like Maryland that had to actively decouple. Delaware starts from federal AGI. The OBBBA tips and overtime deductions go into federal taxable income below the AGI line. They never appear in the AGI figure that Delaware uses. No add-back is needed, but the practical result is the same: no Delaware benefit from those deductions."

Nausheen Shahid, Founder, LMN Tax Inc

Real-World Delaware Refund Scenario

Diane is a 44-year-old resident of Newark, Delaware. She works for a Delaware employer but spent roughly four months during 2025 on a project assignment at a client office in Philadelphia, Pennsylvania. Her W-2 shows $78,000 in total wages. Her Delaware employer withheld Delaware income tax on all $78,000 for the full year, even though a portion of the income was earned while physically working in Pennsylvania. Diane files Form PIT-RES as a Delaware resident and claims a credit on Schedule I for the Pennsylvania income tax she paid on the Philadelphia-sourced wages. Her net expected Delaware refund is approximately $420 after applying the credit.

Five weeks after e-filing, her tracker at tax.delaware.gov shows "Under Review." No deposit has arrived. Two weeks later, she receives a letter from the Delaware Division of Revenue requesting a complete copy of her Pennsylvania PIT-40 return and documentation of the days she physically worked in Pennsylvania. The letter gives her 30 days to respond.

Diane gathers her Pennsylvania return, her employer's travel records showing the Philadelphia assignment dates, and a letter from her payroll department confirming the wages sourced to Pennsylvania. She mails the package with a certified mail receipt within the 30-day window. The Division processes her documentation and issues an approval notice three weeks later. Her direct deposit arrives shortly after, approximately 11 weeks from her original filing date.

Takeaway: Delaware residents working in another state often over-claim the credit for taxes paid elsewhere, or fail to document the allocation properly. The Division routinely requests supporting documentation for out-of-state credits on resident PIT-RES returns. Missing the 30-day response deadline can result in the credit being disallowed and a refund being partially or fully converted to a balance due. Keep employer travel records and the other-state return ready before filing if you worked across state lines.

This is a realistic example based on verified Delaware tax rules. It is not a specific taxpayer case. Dollar amounts and timelines are illustrative.

When Delaware Refund Tracking Does Not Apply

  • Non-resident filers (PIT-NON): Non-Delaware residents who work in Delaware file Form PIT-NON rather than PIT-RES. Processing times and status lookup may differ. The refund status tool at tax.delaware.gov covers both forms, but allow additional time for non-resident returns when a credit for taxes paid to another state is claimed.
  • Part-year residents: Your Delaware refund reflects only the Delaware portion of your income. Coordinate with your prior-state or destination-state return for the non-Delaware months. Do not expect the Delaware refund to cover withholding from your non-Delaware period.
  • Pension exclusion age threshold: Delaware residents with pension income age 59 or under receive a $2,000 exclusion, not $12,500. The higher $12,500 exclusion applies only to taxpayers age 60 or older. Verify your age threshold when calculating Delaware taxable income.
  • OBBBA deductions (tips and overtime): These deductions do not produce a Delaware tax benefit. Your Delaware income will equal your federal AGI, which is higher than your federal taxable income after those deductions. This is not an error on your return. See the amber notice above.
  • Delaware EITC review: Additional review time applies to returns claiming the Delaware EITC. Do not file an amended return while a Delaware EITC review hold is active. Respond promptly to any Division documentation request to release the hold.
  • Amended returns: Amended Delaware returns (PIT-RES marked as amended) are processed on a separate timeline. The standard refund status tool does not track amended return status. Allow additional weeks and call (302) 577-8200 for amended return inquiries.
  • Pension exclusion for filers over 60: Verify you have applied the correct $12,500 pension exclusion. Omitting this exclusion is a common error that results in over-withheld tax and a larger-than-expected refund.

Frequently Asked Questions: Delaware Tax Refund

E-filed PIT-RES returns with direct deposit process faster than paper returns. The Delaware Division of Revenue advises allowing 10 to 12 weeks for all returns; e-file is typically faster. Allow 3 to 4 weeks during peak filing season (February through April) as a practical estimate before checking your status. Paper returns take approximately 12 weeks. Returns requiring documentation review, identity verification, or Delaware EITC eligibility review take longer. No refunds are issued before February 16, 2026. Check status at tax.delaware.gov using your SSN and the exact amount from Line 47 of your PIT-RES. Call (302) 577-8200 or (800) 292-7826 if no status appears after the applicable waiting period.
Go to tax.delaware.gov and select the "Where is my 2025 Individual Refund?" option. Enter your Social Security Number and the exact net refund amount from Line 47 of your Delaware PIT-RES return. No account login is required for this lookup. If you do not have your return available, retrieve it from your tax software before checking. Allow at least 3 to 4 weeks after e-filing and at least 6 weeks after mailing a paper return before your first status check. For live assistance, call (302) 577-8200 (Wilmington) or (800) 292-7826 (toll-free) Monday through Friday, 8:30 a.m. to 4:00 p.m. ET.
No. Delaware has no reciprocal tax agreements with any state. This is different from states like Maryland, Virginia, and Pennsylvania, which have reciprocal agreements with certain neighbors. If you are a Pennsylvania resident working in Delaware, you owe Delaware income tax on those wages. You file a non-resident Delaware return (Form PIT-NON) and your Pennsylvania resident return. Pennsylvania allows a credit for income taxes paid to Delaware. The same two-return requirement applies to New Jersey, Maryland, and other state residents earning income in Delaware. Delaware residents who work in Pennsylvania must file in both states and claim the credit for taxes paid to Pennsylvania on their Delaware PIT-RES using Schedule I.
Common causes include missing or incomplete withholding documents on a paper return, an income mismatch between your PIT-RES and employer-reported data, incorrect direct deposit account or routing numbers, a return claiming the Delaware EITC subject to eligibility review, a refund offset for outstanding Delaware tax liabilities or other state debts, or a return selected for identity verification. Non-resident PIT-NON returns may also be delayed when claiming a credit for taxes paid to another state without attaching a complete copy of the other state return. Check your mailing address for any notice from the Delaware Division of Revenue before calling (302) 577-8200.
No. Social Security and Railroad Retirement benefits are fully excluded from Delaware taxable income with no income-based phase-out. They are not reported as income on Form PIT-RES. Delaware also allows a pension exclusion of up to $12,500 for taxpayers age 60 or older, or up to $2,000 for taxpayers under age 60, for eligible pension and retirement income. Interest on U.S. government obligations (Treasury bonds, savings bonds) is also exempt. Interest on out-of-state municipal bonds is taxable. These exclusions together make Delaware relatively favorable for retirees on a fixed income.
Delaware uses a seven-bracket graduated structure for TY 2025. The first $2,000 of Delaware taxable income is taxed at 0%. Rates then increase: 2.2% ($2,001–$5,000); 3.9% ($5,001–$10,000); 4.8% ($10,001–$20,000); 5.2% ($20,001–$25,000); 5.55% ($25,001–$60,000); and 6.6% on income above $60,000. The standard deduction is $3,250 for single filers and $6,500 for married filing jointly. Taxpayers age 65 or older or blind receive an additional $2,500 standard deduction. Delaware uses a $110 personal credit per exemption rather than a personal exemption deduction. Verify the current rates and thresholds at revenue.delaware.gov.
Delaware does not conform to the OBBBA deductions for tips (IRC §224), overtime premiums (IRC §225), or qualified vehicle loan interest (IRC §163(h)(4)). These deductions appear on federal Schedule 1-A and reduce federal taxable income below the federal AGI line. Delaware Form PIT-RES starts from federal AGI (Form 1040, Line 11). Because the deductions never appear in federal AGI, they produce no Delaware tax benefit. On the OBBBA SALT cap: Delaware conforms to the $40,000 cap because Delaware itemized deductions begin with the federal Schedule A total. The increased cap benefits property taxes and local taxes. However, Delaware statute (Title 30 §1109) requires subtracting Delaware state income taxes from the Schedule A total when computing Delaware itemized deductions. Delaware state income taxes paid are backed out by statute. Verify Delaware’s current position at revenue.delaware.gov.

Related Refund Resources

Next Step

What To Do Next

If your Delaware refund has been processing for longer than the expected timeline, check your status at the Delaware Division of Revenue portal. For federal refund questions, use the Federal Refund Tracker. If you need help resolving a Delaware tax notice or identity verification request, contact our team for assistance.

Sources & Editorial Disclosure

Delaware Division of Revenue (revenue.delaware.gov) · Delaware Taxpayer Portal (tax.delaware.gov) · Delaware PIT-RES Instructions TY 2025 · Delaware Code Title 30 §1117 (Earned Income Tax Credit) · Delaware Code Title 30 §1109 (Itemized Deductions) · Delaware Individual Income Tax · Last reviewed: March 2026 · Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Delaware Division of Revenue. For informational purposes only.