Who is a nonresident of Delaware?
You are a nonresident of Delaware if you weren't domiciled in Delaware for any part of 2025.
If you were not domiciled in Delaware but you maintained a place of abode in the state and spent more than 183 days of 2025 in Delaware, you can't file as a nonresident.
Note that students and military members have different requirements. Also, if you're a nonresident with no Delaware source income and your spouse files a Delaware Married Filing Separately return, you do not need to file a Delaware return.
If you were not domiciled in Delaware but you maintained a place of abode in the state and spent more than 183 days of 2025 in Delaware, you can't file as a nonresident.
Note that students and military members have different requirements. Also, if you're a nonresident with no Delaware source income and your spouse files a Delaware Married Filing Separately return, you do not need to file a Delaware return.
