[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-11006":3},{"rec_id":4,"title":5,"text":6},"11006","How does Delaware tax remote workers?","There are a few situations to consider. You may fall into more than one category. \r\n\u003Cbr>\u003Cbr> \r\n\u003Col> \r\n\u003Cli>I lived in Delaware\u003C/li> \r\n\u003Cul>\u003Cli>If you're considered a \u003Ca href=\"/freefile2025/answers?faq=5129\">full-year\u003C/a> or \u003Ca href=\"/freefile2025/answers?faq=5131\"> part-year\u003C/a> resident of Delaware, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.\u003C/li>\u003C/ul>\r\n\r\n\u003Cli>I worked remotely from Delaware.\u003C/li> \r\n\r\n\u003Cul>\u003Cli>Delaware taxes income earned for personal services performed while in Delaware (even if you're a nonresident). This includes remote work for an employer or clients based outside Delaware if you were physically in the state while doing the work. Your employer is required to withhold Delaware income taxes at the start of your employment. Please check with your Human Resources Payroll department for withholding requirements in Delaware.\u003C/li> \r\n\r\n\u003Cli>You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.\u003C/li>\u003C/ul> \r\n\r\n\u003Cli>My employer was based in Delaware.\u003C/li> \r\n\r\n\u003Cul>\u003Cli>If your employer was based in Delaware, they are required to withhold Delaware taxes from your Delaware wages as shown on your W-2. Even if you didn't live or physically work in Delaware, you will owe Delaware taxes on those wages and must file a nonresident return to pay underpaid taxes or claim a refund of any overpayment. See footnote.\u003C/li> \r\n\r\n\u003Cli>If your employer didn't withhold Delaware taxes and you were a nonresident of Delaware, you are still required to file a Delaware return. See footnote.\u003C/li>\u003C/ul> \r\n\u003C/ol>\r\n\u003Cbr>\r\nIf your wages were minimal and you didn't do any other business in Delaware, it's possible you'll be exempt from filing regardless of residency. See the Delaware Form \u003Ci>PIT-RES\u003C/i> and \u003Ci>PIT-NON\u003C/i> instructions for more information. \r\n\u003Cbr>\u003Cbr> \r\nFootnote: Delaware has a \u003Ci>\"convenience of employer\"\u003C/i> rule for taxing nonresidents, meaning your income is sourced to the location of your assigned office. If you worked remotely for a Delaware employer, then your income is taxed as Delaware income.",1777391511949]