Who is a part-year resident of Delaware?

You are a part-year resident of Delaware if you were domiciled in Delaware for part (but not all) of 2025.

Even if you were not domiciled in Delaware in 2025, if you spent more than 183 days in Delaware in 2025 and maintained a place of abode there, you are considered a resident. This means you should choose to file as a full-year resident or part-year resident.

Part-year residents will be given the choice to file either a resident or nonresident return.

Note that students and military members have different requirements.