Who is a full-year resident of Delaware?

You are a full-year resident if you were domiciled in Delaware for all of 2025.

If you maintained a place of abode in Delaware and spent more than 183 days of 2025 in Delaware, you are considered a resident regardless of your domicile. This means you should choose to file as a full-year resident or a part-year resident.

Note that students and military members have different requirements.

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