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2019 Delaware Code
Title 30 - State Taxes
Chapter 11. Personal Income Tax
Subchapter VIII Returns and Payments of Tax
§ 1167 Minimum tax and prorating of exemptions.
Universal Citation: 30 DE Code § 1167 (2019)
If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title:
(1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) Notwithstanding the provisions of § 1166 of this title, the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.
30 Del. C. 1953, § 1167; 57 Del. Laws, c. 737, § 1.
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