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How to File a Delaware Tax Amendment

Delaware State Taxes
amend Delaware taxes
Delaware
"The First State"

When Do I Need to Prepare and File a Delaware Amended Tax Return?

If you are expecting a refund, you have up to 3 years to file a tax amendment form from the original tax return filing deadline, or as many as 2 years from the date when you paid the tax, (whichever is later).

However, if the IRS made changes to your federal income tax return, then you have up to 90 days from the date of the final notice to file your tax amendment form with the state of Delaware to reflect the federal return changes.

How Should I Correct My Accepted Delaware Tax Return or File a Tax Amendment in Delaware?

You must file a Delaware tax amendment form in order to correct your accepted Delaware state tax return. Here's how: 

  1. Download and fill out Form 200-01-X (resident amendment form) or Form 200-02-X (nonresident amendment form). If you are a part-year resident, then you have the option to file either of the forms.
  2. When you're done, print out the amended return and mail it to the Delaware address based on residency status and tax situation.

Delaware State Tax Amendment Forms (Download, Print Out, Fill Out, and Mail)

Fill out the appropriate form that reflects your residence status in the state of Delaware for the corresponding year. Residents should fill out Form 200-01-X and nonresidents should fill out Form 200-02-X. Part-year residents can file either Form 200-01-X or 200-02-X.

A resident is defined as someone who is domiciled in the state of Delaware or resides there for at least 183 days in the tax year. A non-resident is defined as someone who is not domiciled in the state of Delaware and doesn't reside in the state for 183 days in the tax year.

Resident Forms

Form (Tax Year) Description
Form 200-01-X (2016) Resident Amended Delaware Personal Income Tax Return
Form 200-01-X (2015) Resident Amended Delaware Personal Income Tax Return
Form 200-01-X (2014) Resident Amended Delaware Personal Income Tax Return
Form 200-01-X (2013) Resident Amended Delaware Personal Income Tax Return
Form 200-01-X (2012) Resident Amended Delaware Personal Income Tax Return
Form 200-01-X (2011) Resident Amended Delaware Personal Income Tax Return

Nonresident Forms

Form (Tax Year) Description
Form 200-02-X (2016) Non-Resident Amended Delaware Personal Income Tax Return
Form 200-02-X (2015) Non-Resident Amended Delaware Personal Income Tax Return
Form 200-02-X (2014) Non-Resident Amended Delaware Personal Income Tax Return
Form 200-02-X (2013) Non-Resident Amended Delaware Personal Income Tax Return
Form 200-02-X (2012) Non-Resident Amended Delaware Personal Income Tax Return
Form 200-02-X (2011) Non-Resident Amended Delaware Personal Income Tax Return

How Do I Check My Delaware State Amendment Status?

You can call the Delaware Division of Revenue at 302-577-8200.

What Are the Penalties, Interest, and Fees Related to Amended Delaware Tax Returns?

The state of Delaware imposes a number of penalties on taxpayers for violations of rules. They include a late filing penalty, a penalty for failing to pay the tax due, and a failure to file or pay estimated taxes penalty. A late filing penalty occurs when the taxpayer files a tax return past the specified deadline. It amounts to 5% of the tax due per month, and can't exceed 50% of the total tax due. A penalty for failing to pay is imposed when the taxpayer doesn't pay the tax due on time. It amounts to 1% of the total tax due per month, and can't exceed 25% of the total tax due. A penalty for failing to file or pay estimated tax occurs when the taxpayer fails to file or pay the estimated tax on time. It amounts to 1.5% of of the total tax due per month, and is assessed on top of any extra penalties and interest that may be applicable.

The state of Delaware also collects interest on overdue tax payments or any unpaid tax. The interest rate amounts to 1.5% per month or 18% annually.

Where Do I Mail My Delaware Tax Amendment? - Delaware Mailing Address:

The mailing address you use to send your Delaware amended tax return varies based on your residency status.

If you are a resident and you are expecting a refund, mail to:

Delaware Division of Revenue
P. O. Box 8765
Wilmington DE 19899-8765

If you are a resident and you are attaching payment, mail to:

Delaware Division of Revenue
P. O. Box 508
Wilmington DE 19899 - 508

If you are a nonresident and you are expecting a refund, mail to:

Delaware Division of Revenue
P. O. Box 8772
Wilmington DE 19899-8772

If you are a nonresident and you are attaching payment, mail to:

Delaware Division of Revenue
P.O. Box 8752
Wilmington DE 19899-8752

If you neither owe any tax nor expect a refund, regardless of your residency status, mail to:

Delaware Division of Revenue
P.O. Box 8711
Wilmington DE 19899-8711

Delaware Division of Revenue Phone Number: 302-577-8200

Delaware Division of Revenue

Where Can I Find More Information On Delaware State Taxes?

How Do I File Only My Delaware Tax Return?

Where is my Delaware State Tax Refund?

Delaware Income Tax Extension

Delaware State Taxes

What If I Need to Prepare and File a Federal Tax Amendment?

How to file an IRS, federal tax amendment