Minimum tax and prorating of exemptions.

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Personal Income Tax
  5. Returns and Payments of Tax
  6. Minimum tax and prorating of exemptions.

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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.


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