Instructions For Form 200-02 Nr - Non-Resident Individual Income Tax Return (Page 7 of 11) in pdf

Work Opportunity Credit

NOTE: If you claimed a standard deduction on your federal return, you

The law allows a deduction for the portion of wages paid but

may still elect to itemize your deductions on the Delaware return. In this

disallowed as a deduction for federal tax purposes by reason of

case, complete and attached Federal Schedule A, showing the itemized

claiming the work opportunity tax credit on the federal return.

deductions you would have claimed on the federal return.

That portion of the deduction for wages, which is disallowed for

NOTE: You cannot deduct the cost of taking a bus or driving a

federal purposes, should be entered on Line 25. In order to claim

car between your home and your regular place of work as an

this modification, you must attach Federal Form 5884.

Itemized Deduction on Schedule A. You cannot deduct

commuting expenses no matter how far your home is from

Delaware Net Operating Loss Carryovers

your regular place of work.

Taxpayers who were prevented in previous years from carrying

federal net operating losses to their Delaware returns (because of

Do not enter motor vehicle title, realty transfer tax fees or

Delaware’s $30,000 limit on net operating loss carrybacks) are

transfer fees as other taxes. They do not qualify.

permitted to carry these additional losses forward on their

Delaware return in years following the loss year.

Itemized Deductions from Schedule A

Enter on Line 31 the total amount of itemized deductions as shown

Social Security/Railroad Retirement Benefits

on Line 29, Federal Form 1040 Schedule A.

Social Security and Railroad Retirement benefits are not

If you are filing a joint federal return and separate Delaware

taxable in Delaware and therefore should not be included in

returns, the deductions must be determined as if each spouse

Delaware taxable income. Enter on Line 26 the total amount from

had filed separate federal returns.

Line 13 plus any Railroad Retirement payments included on Line 9.

If you are unable to specifically allocate deductions between

Higher Education

spouses, prorate the deductions based on a ratio of your separate

Distributions received from qualified retirement plans (IRC Sec.

incomes to total joint income. For example, if one spouse earns

4974, including IRAs), cash or deferred arrangements (such as

60% of the household income and the other earns 40%, designate

401(k) plans) and government deferred compensation plans (IRC

60% of the deductions to the spouse earning 60% of the household

Sec. 457) may be excluded from Delaware adjusted gross income

income and 40% of the deductions to the spouse earning 40% of

to the extent they are used within the same tax year to pay for

the household income.

NOTE: Civil Union taxpayers, please refer

books, tuition or fees at an institution of higher education attended

to “Filing Status” on Page 10.

by the taxpayer or by his or her dependents who have NOT

attained the age of 26 by December 31, 2012, and so long as such

amounts have been included in federal adjusted gross income.

Foreign Tax Paid

If you elected the Foreign Tax Credit on your federal return, your

federal itemized deductions, allowed as Delaware itemized deductions,

Persons 60 or Over or Disabled

will be increased by the amount of foreign taxes actually paid. Foreign

The law provides for exclusions from gross income to persons who

taxes accrued, but not paid, are not allowed as an addition on Line 32.

meet certain qualifications. Please refer to the Line 29 worksheet

On Line 32, enter the amount of foreign taxes paid included on

below to determine if you qualify.

Line 8 of Federal Form 1116. If you were not required

LINE 29 WORKSHEET. PERSONS 60 OR OVER OR DISABLED

to file Federal Form 1116, enter on Line 32 the amount

of foreign tax paid.

Single, married or entered into a civil

Y N

Married or entered into a civil union filing

Y N

union filing separate returns

joint returns

Were you at least 60 years old or

Were both spouses at least 60 years old

totally and permanently disabled on

or totally and permanently disabled on

Charitable Mileage Deduction

12/31/2012?

If you used your automobile to perform a voluntary

Was your earned income (i.e.,

Is combined earned income (i.e., wages,

service for a charitable organization, you may

wages, tips, farm or business

tips, farm or business income) less than

increase your itemized deductions as follows:

income) less than $2,500?

$5,000?

Is Line 28 $10,000 or less?

Is Line 28 $20,000 or less?

Miles driven 1/1/12–12/31/12:

x .17 = $

If you answered YES to all,

Enter $2,000 on Line 29

Enter $4,000 on Line 29

35a

NOTE: If you are filing a joint return and only one spouse qualifies for this exclusion, you should

State Income Tax

consider filing separate returns (Filing Status 3).

Enter the amount of (1) Delaware state income

taxes claimed in your federal itemized deductions

30A

plus (2) any taxes imposed and paid to another State that are

Column 2

included in your federal itemized deductions and claimed as a credit

Subtract Line 29, Column 2 from Line 28, Column 2.

Enter the

on Line 44 of this form. For example, if you had $1,000 of taxes

total on Line 30A, Column 2 and on Line 42, Box A on the front

withheld in another state, but the tax liability to the other state was

of your return.

This is your Modified Delaware Source Income.

$700, you should only include $700 on Line 35a.

30B

NOTE: Real estate capital gain taxes paid and declared on DE

Column 1

Form 5403 should be entered here if included in Federal Itemized

Subtract Line 29, Column 1 from, Line 28, Column 1.

Enter the

total on Line 30B, Column 1. Enter this total on Line 37 and

Deductions. Also, property or school taxes should not be

included here.

Line 42, Box B on the front of your return.

This is your

Delaware Adjusted Gross Income.

NOTE: Local taxes included in your federal itemized deductions

Itemized Deductions

should not be included on Line 35a. Also, state taxes paid to

another state for which you will not claim a credit on Line 44 of

If you elect to itemize deductions, complete Section D, Lines 31-

your Delaware return should not be included on Line 35a.

36, to determine the amount of itemized deductions which you

may claim on your Delaware return; otherwise, you may skip this

section.

Page 8

Instructions For Form 200-02 Nr - Non-Resident Individual Income Tax Return Page 7

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