Delaware Code Title 30 Sec. 1161 – Persons required to make returns of income
An income tax return with respect to the tax imposed by this chapter shall be made by the following:
(1) Every resident individual who
a. Is required to file a federal income tax return for the taxable year, or
b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or
c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449.
(2) Every nonresident individual who has income from sources in this State.
(3), (4) ?[Repealed.]
30 Del. C. 1953, § ?1161; 57 Del. Laws, c. 737, § ?1; 58 Del. Laws, c. 257, § ?6; 64 Del. Laws, c. 330, §§ ?2, 3; 65 Del. Laws, c. 147, §§ ?2, 3; 65 Del. Laws, c. 204, §§ ?5, 6; 66 Del. Laws, c. 95, § ?2; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 347, § ?5; 72 Del. Laws, 1st Sp. Sess., c. 247,, § ?1; 72 Del. Laws, c. 467, § ?7;
Terms Used In Delaware Code Title 30 Sec. 1161
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302