How to File an Amended Delaware Return

Instructions, Resources on how to prepare and e-File Delaware Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a DE + IRS Tax Return: Detailed eFile.com Service Overview

Prepare only a DE State Return

File a Delaware Tax Amendment

You can prepare a Delaware Tax Amendment for the current tax year here on eFile.com; the amendment can not be e-filed. After you have prepared the amendment, download the PDF from your My Account, check the box and mail in the form to the address listed below. For other tax years complete the form below before you print, sign and mail in the form.
Option 1: Sign in to your eFile.com account, modify your Return and download/print the DE PIT-RES (resident) or DE PIT-NON (nonresident) under My Account. Mark the check box "Amended Return" sign the form and mail it to one of the addresses listed below.
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign PIT-RES or PIT-NON (nonresident) - Print, Mail the Form to DE Tax Department to:
If you are a resident and you are expecting a refund, mail to:
Delaware Division of Revenue
PO Box 8710
Wilmington, DE 19899-8710
If you are a resident and you are attaching payment, mail to:
Delaware Division of Revenue
PO Box 508
Wilmington, DE 19899-0508
If you are a nonresident and you are expecting a refund, mail to:
Delaware Division of Revenue
PO Box 8710
Wilmington, DE 19899-8710
If you are a nonresident and you are attaching payment, mail to:
Delaware Division of Revenue
PO Box 508
Wilmington, DE 19899-0508
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

DE Tax Amendment Form PIT-RES or PIT-NON
This Form can be used to file a: Tax Amendment.

Step 1: Download, Complete Form PIT-RES (residents) or PIT-NON (nonresidents and part-year residents) for the appropriate Tax Year below.
Step 2: Sign, Mail Form PIT-RES or PIT-NON to one of the addresses listed above

Check this box on the DE Tax Return Form PIT-RES or PIT-NON. This Form can be used to file a: Tax Return, Tax Amendment, Change of Address.

Current Tax Year only: Prepare online on eFile.com until Oct. Deadline. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.

After October Deadline, Prepare, Print, Sign and Mail-In - see address above - your Tax Year - Form PIT-RES or Form PIT-NON.

How to correct a rejected Tax Return

If your DE Tax Return was rejected by the DE Tax Agency - not eFile.com - instructions on how to correct a rejected Delaware Tax Return.

For all Tax Years prior to Prepare, Print, Sign and Mail-In - see addresses above - your Tax Amendment as soon as possible. Select the appropriate form (Form PIT-RES or PIT-NON) for the Tax Year you are amending. You will also file an IRS Tax Amendment Form 1040X.

Check Your DE Tax Amendment Status

1. Call the DE Division of Revenue at 302-577-8200.
2. Contact the DE Division of Revenue

Delaware Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Delaware tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Delaware return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Delaware Tax Income Taxes Deadlines

Delaware Income Tax Penalties

Find out how Delaware Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.