At least But less than Tax due At least But less than Tax due At least But less than Tax due At least But less than Tax due At least But less than Tax due 0 1,000 0 1,000 2,000 0 2,000 2,000 2,050 1 2,050 2,100 2 2,100 2,150 3 2,150 2,200 4 2,200 2,250 5 2,250 2,300 6 2,300 2,350 7 2,350 2,400 8 2,400 2,450 9 2,450 2,500 10 2,500 2,550 12 2,550 2,600 13 2,600 2,650 14 2,650 2,700 15 2,700 2,750 16 2,750 2,800 17 2,800 2,850 18 2,850 2,900 19 2,900 2,950 20 2,950 3,000 21 3,000 3,000 3,050 23 3,050 3,100 24 3,100 3,150 25 3,150 3,200 26 3,200 3,250 27 3,250 3,300 28 3,300 3,350 29 3,350 3,400 30 3,400 3,450 31 3,450 3,500 32 3,500 3,550 34 3,550 3,600 35 3,600 3,650 36 3,650 3,700 37 3,700 3,750 38 3,750 3,800 39 3,800 3,850 40 3,850 3,900 41 3,900 3,950 42 3,950 4,000 43 4,000 4,000 4,050 45 4,050 4,100 46 4,100 4,150 47 4,150 4,200 48 4,200 4,250 49 4,250 4,300 50 4,300 4,350 51 4,350 4,400 52 4,400 4,450 53 4,450 4,500 54 4,500 4,550 56 4,550 4,600 57 4,600 4,650 58 4,650 4,700 59 4,700 4,750 60 4,750 4,800 61 4,800 4,850 62 4,850 4,900 63 4,900 4,950 64 4,950 5,000 65 5,000 5,000 5,050 67 5,050 5,100 69 5,100 5,150 71 5,150 5,200 73 5,200 5,250 75 5,250 5,300 77 5,300 5,350 79 5,350 5,400 81 5,400 5,450 83 5,450 5,500 85 5,500 5,550 86 5,550 5,600 88 5,600 5,650 90 5,650 5,700 92 5,700 5,750 94 5,750 5,800 96 5,800 5,850 98 5,850 5,900 100 5,900 5,950 102 5,950 6,000 104 6,000 6,000 6,050 106 6,050 6,100 108 6,100 6,150 110 6,150 6,200 112 6,200 6,250 114 6,250 6,300 116 6,300 6,350 118 6,350 6,400 120 6,400 6,450 122 6,450 6,500 124 6,500 6,550 125 6,550 6,600 127 6,600 6,650 129 6,650 6,700 131 6,700 6,750 133 6,750 6,800 135 6,800 6,850 137 6,850 6,900 139 6,900 6,950 141 6,950 7,000 143 7,000 7,000 7,050 145 7,050 7,100 147 7,100 7,150 149 7,150 7,200 151 7,200 7,250 153 7,250 7,300 155 7,300 7,350 157 7,350 7,400 159 7,400 7,450 161 7,450 7,500 163 7,500 7,550 164 7,550 7,600 166 7,600 7,650 168 7,650 7,700 170 7,700 7,750 172 7,750 7,800 174 7,800 7,850 176 7,850 7,900 178 7,900 7,950 180 7,950 8,000 182 8,000 8,000 8,050 184 8,050 8,100 186 8,100 8,150 188 8,150 8,200 190 8,200 8,250 192 8,250 8,300 194 8,300 8,350 196 8,350 8,400 198 8,400 8,450 200 8,450 8,500 202 8,500 8,550 203 8,550 8,600 205 8,600 8,650 207 8,650 8,700 209 8,700 8,750 211 8,750 8,800 213 8,800 8,850 215 8,850 8,900 217 8,900 8,950 219 8,950 9,000 221 9,000 9,000 9,050 223 9,050 9,100 225 9,100 9,150 227 9,150 9,200 229 9,200 9,250 231 9,250 9,300 233 9,300 9,350 235 9,350 9,400 237 9,400 9,450 239 9,450 9,500 241 9,500 9,550 242 9,550 9,600 244 9,600 9,650 246 9,650 9,700 248 9,700 9,750 250 9,750 9,800 252 17,700 17,750 632 17,750 17,800 634 17,800 17,850 637 17,850 17,900 639 17,900 17,950 641 17,950 18,000 644 18,000 18,000 18,050 646 18,050 18,100 649 18,100 18,150 651 18,150 18,200 653 18,200 18,250 656 18,250 18,300 658 18,300 18,350 661 18,350 18,400 663 18,400 18,450 665 18,450 18,500 668 18,500 18,550 670 18,550 18,600 673 18,600 18,650 675 18,650 18,700 677 18,700 18,750 680 18,750 18,800 682 18,800 18,850 685 18,850 18,900 687 18,900 18,950 689 18,950 19,000 692 19,000 19,000 19,050 694 19,050 19,100 697 19,100 19,150 699 19,150 19,200 701 19,200 19,250 704 19,250 19,300 706 19,300 19,350 709 19,350 19,400 711 19,400 19,450 713 19,450 19,500 716 19,500 19,550 718 19,550 19,600 721 19,600 19,650 723 19,650 19,700 725 19,700 19,750 728 19,750 19,800 730 19,800 19,850 733 19,850 19,900 735 19,900 19,950 737 19,950 20,000 740 20,000 20,000 20,050 742 20,050 20,100 745 20,100 20,150 748 20,150 20,200 750 20,200 20,250 753 20,250 20,300 755 20,300 20,350 758 20,350 20,400 761 20,400 20,450 763 20,450 20,500 766 20,500 20,550 768 20,550 20,600 771 20,600 20,650 774 20,650 20,700 776 20,700 20,750 779 20,750 20,800 781 20,800 20,850 784 20,850 20,900 787 20,900 20,950 789 20,950 21,000 792 21,000 21,000 21,050 794 21,050 21,100 797 21,100 21,150 800 21,150 21,200 802 21,200 21,250 805 21,250 21,300 807 21,300 21,350 810 21,350 21,400 813 21,400 21,450 815 21,450 21,500 818 21,500 21,550 820 21,550 21,600 823 21,600 21,650 826 9,800 9,850 254 9,850 9,900 256 9,900 9,950 258 9,950 10,000 260 10,000 10,000 10,050 262 10,050 10,100 265 10,100 10,150 267 10,150 10,200 269 10,200 10,250 272 10,250 10,300 274 10,300 10,350 277 10,350 10,400 279 10,400 10,450 281 10,450 10,500 284 10,500 10,550 286 10,550 10,600 289 10,600 10,650 291 10,650 10,700 293 10,700 10,750 296 10,750 10,800 298 10,800 10,850 301 10,850 10,900 303 10,900 10,950 305 10,950 11,000 308 11,000 11,000 11,050 310 11,050 11,100 313 11,100 11,150 315 11,150 11,200 317 11,200 11,250 320 11,250 11,300 322 11,300 11,350 325 11,350 11,400 327 11,400 11,450 329 11,450 11,500 332 11,500 11,550 334 11,550 11,600 337 11,600 11,650 339 11,650 11,700 341 11,700 11,750 344 11,750 11,800 346 11,800 11,850 349 11,850 11,900 351 11,900 11,950 353 11,950 12,000 356 12,000 12,000 12,050 358 12,050 12,100 361 12,100 12,150 363 12,150 12,200 365 12,200 12,250 368 12,250 12,300 370 12,300 12,350 373 12,350 12,400 375 12,400 12,450 377 12,450 12,500 380 12,500 12,550 382 12,550 12,600 385 12,600 12,650 387 12,650 12,700 389 12,700 12,750 392 12,750 12,800 394 12,800 12,850 397 12,850 12,900 399 12,900 12,950 401 12,950 13,000 404 13,000 13,000 13,050 406 13,050 13,100 409 13,100 13,150 411 13,150 13,200 413 13,200 13,250 416 13,250 13,300 418 13,300 13,350 421 13,350 13,400 423 13,400 13,450 425 13,450 13,500 428 13,500 13,550 430 13,550 13,600 433 13,600 13,650 435 13,650 13,700 437 13,700 13,750 440 13,750 13,800 442 13,800 13,850 445 13,850 13,900 447 13,900 13,950 449 13,950 14,000 452 14,000 14,000 14,050 454 14,050 14,100 457 14,100 14,150 459 14,150 14,200 461 14,200 14,250 464 14,250 14,300 466 14,300 14,350 469 14,350 14,400 471 14,400 14,450 473 14,450 14,500 476 14,500 14,550 478 14,550 14,600 481 14,600 14,650 483 14,650 14,700 485 14,700 14,750 488 14,750 14,800 490 14,800 14,850 493 14,850 14,900 495 14,900 14,950 497 14,950 15,000 500 15,000 15,000 15,050 502 15,050 15,100 505 15,100 15,150 507 15,150 15,200 509 15,200 15,250 512 15,250 15,300 514 15,300 15,350 517 15,350 15,400 519 15,400 15,450 521 15,450 15,500 524 15,500 15,550 526 15,550 15,600 529 15,600 15,650 531 15,650 15,700 533 15,700 15,750 536 15,750 15,800 538 15,800 15,850 541 15,850 15,900 543 15,900 15,950 545 15,950 16,000 548 16,000 16,000 16,050 550 16,050 16,100 553 16,100 16,150 555 16,150 16,200 557 16,200 16,250 560 16,250 16,300 562 16,300 16,350 565 16,350 16,400 567 16,400 16,450 569 16,450 16,500 572 16,500 16,550 574 16,550 16,600 577 16,600 16,650 579 16,650 16,700 581 16,700 16,750 584 16,750 16,800 586 16,800 16,850 589 16,850 16,900 591 16,900 16,950 593 16,950 17,000 596 17,000 17,000 17,050 598 17,050 17,100 601 17,100 17,150 603 17,150 17,200 605 17,200 17,250 608 17,250 17,300 610 17,300 17,350 613 17,350 17,400 615 17,400 17,450 617 17,450 17,500 620 17,500 17,550 622 17,550 17,600 625 17,600 17,650 627 17,650 17,700 629 2025 STATE INCOME TAX TABLE BASED ON TABLE INCOME FOR PERSONS WITH TAXABLE INCOMES OF LESS THAN $60,000

At least But less than Tax due At least But less than Tax due At least But less than Tax due At least But less than Tax due At least But less than Tax due 21,650 21,700 828 21,700 21,750 831 21,750 21,800 833 21,800 21,850 836 21,850 21,900 839 21,900 21,950 841 21,950 22,000 844 22,000 22,000 22,050 846 22,050 22,100 849 22,100 22,150 852 22,150 22,200 854 22,200 22,250 857 22,250 22,300 859 22,300 22,350 862 22,350 22,400 865 22,400 22,450 867 22,450 22,500 870 22,500 22,550 872 22,550 22,600 875 22,600 22,650 878 22,650 22,700 880 22,700 22,750 883 22,750 22,800 885 22,800 22,850 888 22,850 22,900 891 22,900 22,950 893 22,950 23,000 896 23,000 23,000 23,050 898 23,050 23,100 901 23,100 23,150 904 23,150 23,200 906 23,200 23,250 909 23,250 23,300 911 23,300 23,350 914 23,350 23,400 917 23,400 23,450 919 23,450 23,500 922 23,500 23,550 924 23,550 23,600 927 23,600 23,650 930 23,650 23,700 932 23,700 23,750 935 23,750 23,800 937 23,800 23,850 940 23,850 23,900 943 23,900 23,950 945 23,950 24,000 948 24,000 24,000 24,050 950 24,050 24,100 953 24,100 24,150 956 24,150 24,200 958 24,200 24,250 961 24,250 24,300 963 24,300 24,350 966 24,350 24,400 969 24,400 24,450 971 24,450 24,500 974 24,500 24,550 976 24,550 24,600 979 24,600 24,650 982 24,650 24,700 984 24,700 24,750 987 24,750 24,800 989 24,800 24,850 992 24,850 24,900 995 24,900 24,950 997 24,950 25,000 1,000 25,000 25,000 25,050 1,002 25,050 25,100 1,005 25,100 25,150 1,008 25,150 25,200 1,011 25,200 25,250 1,013 25,250 25,300 1,016 25,300 25,350 1,019 25,350 25,400 1,022 25,400 25,450 1,025 25,450 25,500 1,027 25,500 25,550 1,030 25,550 25,600 1,033 25,600 25,650 1,036 25,650 25,700 1,038 25,700 25,750 1,041 25,750 25,800 1,044 25,800 25,850 1,047 25,850 25,900 1,050 25,900 25,950 1,052 25,950 26,000 1,055 26,000 26,000 26,050 1,058 26,050 26,100 1,061 26,100 26,150 1,063 26,150 26,200 1,066 26,200 26,250 1,069 26,250 26,300 1,072 26,300 26,350 1,075 26,350 26,400 1,077 26,400 26,450 1,080 26,450 26,500 1,083 26,500 26,550 1,086 26,550 26,600 1,088 26,600 26,650 1,091 26,650 26,700 1,094 26,700 26,750 1,097 26,750 26,800 1,100 26,800 26,850 1,102 26,850 26,900 1,105 26,900 26,950 1,108 26,950 27,000 1,111 27,000 27,000 27,050 1,113 27,050 27,100 1,116 27,100 27,150 1,119 27,150 27,200 1,122 27,200 27,250 1,124 27,250 27,300 1,127 27,300 27,350 1,130 27,350 27,400 1,133 27,400 27,450 1,136 27,450 27,500 1,138 27,500 27,550 1,141 27,550 27,600 1,144 27,600 27,650 1,147 27,650 27,700 1,149 27,700 27,750 1,152 27,750 27,800 1,155 27,800 27,850 1,158 27,850 27,900 1,161 27,900 27,950 1,163 27,950 28,000 1,166 28,000 28,000 28,050 1,169 28,050 28,100 1,172 28,100 28,150 1,174 28,150 28,200 1,177 28,200 28,250 1,180 28,250 28,300 1,183 28,300 28,350 1,186 28,350 28,400 1,188 28,400 28,450 1,191 28,450 28,500 1,194 28,500 28,550 1,197 28,550 28,600 1,199 28,600 28,650 1,202 28,650 28,700 1,205 28,700 28,750 1,208 28,750 28,800 1,211 28,800 28,850 1,213 28,850 28,900 1,216 28,900 28,950 1,219 28,950 29,000 1,222 29,000 29,000 29,050 1,224 29,050 29,100 1,227 29,100 29,150 1,230 29,150 29,200 1,233 29,200 29,250 1,235 29,250 29,300 1,238 29,300 29,350 1,241 29,350 29,400 1,244 29,400 29,450 1,247 29,450 29,500 1,249 29,500 29,550 1,252 29,550 29,600 1,255 29,600 29,650 1,258 29,650 29,700 1,260 29,700 29,750 1,263 29,750 29,800 1,266 29,800 29,850 1,269 29,850 29,900 1,272 29,900 29,950 1,274 29,950 30,000 1,277 30,000 30,000 30,050 1,280 30,050 30,100 1,283 30,100 30,150 1,285 30,150 30,200 1,288 30,200 30,250 1,291 30,250 30,300 1,294 30,300 30,350 1,297 30,350 30,400 1,299 30,400 30,450 1,302 30,450 30,500 1,305 30,500 30,550 1,308 30,550 30,600 1,310 30,600 30,650 1,313 30,650 30,700 1,316 30,700 30,750 1,319 30,750 30,800 1,322 30,800 30,850 1,324 30,850 30,900 1,327 30,900 30,950 1,330 30,950 31,000 1,333 31,000 31,000 31,050 1,335 31,050 31,100 1,338 31,100 31,150 1,341 31,150 31,200 1,344 31,200 31,250 1,346 31,250 31,300 1,349 31,300 31,350 1,352 31,350 31,400 1,355 31,400 31,450 1,358 31,450 31,500 1,360 31,500 31,550 1,363 31,550 31,600 1,366 31,600 31,650 1,369 31,650 31,700 1,371 31,700 31,750 1,374 31,750 31,800 1,377 31,800 31,850 1,380 31,850 31,900 1,383 31,900 31,950 1,385 31,950 32,000 1,388 32,000 32,000 32,050 1,391 32,050 32,100 1,394 32,100 32,150 1,396 32,150 32,200 1,399 32,200 32,250 1,402 32,250 32,300 1,405 32,300 32,350 1,408 32,350 32,400 1,410 32,400 32,450 1,413 32,450 32,500 1,416 32,500 32,550 1,419 32,550 32,600 1,421 32,600 32,650 1,424 32,650 32,700 1,427 32,700 32,750 1,430 32,750 32,800 1,433 32,800 32,850 1,435 32,850 32,900 1,438 32,900 32,950 1,441 32,950 33,000 1,444 33,000 33,000 33,050 1,446 33,050 33,100 1,449 33,100 33,150 1,452 33,150 33,200 1,455 33,200 33,250 1,457 33,250 33,300 1,460 33,300 33,350 1,463 33,350 33,400 1,466 33,400 33,450 1,469 33,450 33,500 1,471 33,500 33,550 1,474 33,550 33,600 1,477 33,600 33,650 1,480 33,650 33,700 1,482 33,700 33,750 1,485 33,750 33,800 1,488 33,800 33,850 1,491 33,850 33,900 1,494 33,900 33,950 1,496 33,950 34,000 1,499 34,000 34,000 34,050 1,502 34,050 34,100 1,505 34,100 34,150 1,507 34,150 34,200 1,510 34,200 34,250 1,513 34,250 34,300 1,516 34,300 34,350 1,519 34,350 34,400 1,521 34,400 34,450 1,524 34,450 34,500 1,527 34,500 34,550 1,530 34,550 34,600 1,532 34,600 34,650 1,535 34,650 34,700 1,538 34,700 34,750 1,541 34,750 34,800 1,544 34,800 34,850 1,546 34,850 34,900 1,549 34,900 34,950 1,552 34,950 35,000 1,555 35,000 35,000 35,050 1,557 35,050 35,100 1,560 35,100 35,150 1,563 35,150 35,200 1,566 35,200 35,250 1,568 35,250 35,300 1,571 35,300 35,350 1,574 35,350 35,400 1,577 35,400 35,450 1,580 35,450 35,500 1,582 35,500 35,550 1,585 35,550 35,600 1,588 35,600 35,650 1,591 35,650 35,700 1,593 35,700 35,750 1,596 35,750 35,800 1,599 35,800 35,850 1,602 35,850 35,900 1,605 35,900 35,950 1,607 35,950 36,000 1,610 36,000 36,000 36,050 1,613 36,050 36,100 1,616 36,100 36,150 1,618 36,150 36,200 1,621 36,200 36,250 1,624 36,250 36,300 1,627 36,300 36,350 1,630 36,350 36,400 1,632 36,400 36,450 1,635 36,450 36,500 1,638 36,500 36,550 1,641 36,550 36,600 1,643 36,600 36,650 1,646 36,650 36,700 1,649 36,700 36,750 1,652 36,750 36,800 1,655 36,800 36,850 1,657 36,850 36,900 1,660 36,900 36,950 1,663 36,950 37,000 1,666 37,000 37,000 37,050 1,668 37,050 37,100 1,671 37,100 37,150 1,674 37,150 37,200 1,677 37,200 37,250 1,679 37,250 37,300 1,682 37,300 37,350 1,685 37,350 37,400 1,688 37,400 37,450 1,691 37,450 37,500 1,693 37,500 37,550 1,696 37,550 37,600 1,699 37,600 37,650 1,702 37,650 37,700 1,704 37,700 37,750 1,707 37,750 37,800 1,710 37,800 37,850 1,713 37,850 37,900 1,716 37,900 37,950 1,718 37,950 38,000 1,721 38,000 38,000 38,050 1,724 38,050 38,100 1,727 38,100 38,150 1,729 38,150 38,200 1,732 38,200 38,250 1,735 38,250 38,300 1,738 38,300 38,350 1,741 38,350 38,400 1,743 38,400 38,450 1,746 38,450 38,500 1,749 38,500 38,550 1,752 38,550 38,600 1,754 38,600 38,650 1,757 38,650 38,700 1,760 38,700 38,750 1,763 38,750 38,800 1,766 38,800 38,850 1,768 38,850 38,900 1,771 38,900 38,950 1,774 38,950 39,000 1,777 39,000 39,000 39,050 1,779 39,050 39,100 1,782 39,100 39,150 1,785 39,150 39,200 1,788 39,200 39,250 1,790 39,250 39,300 1,793 39,300 39,350 1,796 39,350 39,400 1,799 39,400 39,450 1,802 39,450 39,500 1,804 39,500 39,550 1,807 39,550 39,600 1,810 39,600 39,650 1,813 39,650 39,700 1,815 39,700 39,750 1,818 39,750 39,800 1,821 39,800 39,850 1,824 39,850 39,900 1,827 39,900 39,950 1,829 39,950 40,000 1,832 40,000 40,000 40,050 1,835 40,050 40,100 1,838 40,100 40,150 1,840 40,150 40,200 1,843 40,200 40,250 1,846 40,250 40,300 1,849 40,300 40,350 1,852 40,350 40,400 1,854 40,400 40,450 1,857 40,450 40,500 1,860 40,500 40,550 1,863 40,550 40,600 1,865 40,600 40,650 1,868 40,650 40,700 1,871 40,700 40,750 1,874 40,750 40,800 1,877 40,800 40,850 1,879 40,850 40,900 1,882 40,900 40,950 1,885 40,950 41,000 1,888 41,000 41,000 41,050 1,890 41,050 41,100 1,893 41,100 41,150 1,896 41,150 41,200 1,899 41,200 41,250 1,901 41,250 41,300 1,904 41,300 41,350 1,907 41,350 41,400 1,910 41,400 41,450 1,913 41,450 41,500 1,915 41,500 41,550 1,918 41,550 41,600 1,921 41,600 41,650 1,924 41,650 41,700 1,926 41,700 41,750 1,929 41,750 41,800 1,932 41,800 41,850 1,935 41,850 41,900 1,938 41,900 41,950 1,940 41,950 42,000 1,943 2025 STATE INCOME TAX TABLE

At least But less than Tax due At least But less than Tax due At least But less than Tax due At least But less than Tax due At least But less than Tax due 56,750 56,800 2,765 56,800 56,850 2,767 56,850 56,900 2,770 56,900 56,950 2,773 56,950 57,000 2,776 57,000 57,000 57,050 2,778 57,050 57,100 2,781 57,100 57,150 2,784 57,150 57,200 2,787 57,200 57,250 2,789 57,250 57,300 2,792 57,300 57,350 2,795 57,350 57,400 2,798 57,400 57,450 2,801 57,450 57,500 2,803 57,500 57,550 2,806 57,550 57,600 2,809 57,600 57,650 2,812 57,650 57,700 2,814 57,700 57,750 2,817 57,750 57,800 2,820 57,800 57,850 2,823 57,850 57,900 2,826 57,900 57,950 2,828 57,950 58,000 2,831 58,000 58,000 58,050 2,834 58,050 58,100 2,837 58,100 58,150 2,839 58,150 58,200 2,842 58,200 58,250 2,845 58,250 58,300 2,848 58,300 58,350 2,851 58,350 58,400 2,853 58,400 58,450 2,856 58,450 58,500 2,859 58,500 58,550 2,862 58,550 58,600 2,864 58,600 58,650 2,867 58,650 58,700 2,870 58,700 58,750 2,873 58,750 58,800 2,876 58,800 58,850 2,878 58,850 58,900 2,881 58,900 58,950 2,884 58,950 59,000 2,887 59,000 59,000 59,050 2,889 59,050 59,100 2,892 59,100 59,150 2,895 59,150 59,200 2,898 59,200 59,250 2,900 59,250 59,300 2,903 59,300 59,350 2,906 59,350 59,400 2,909 59,400 59,450 2,912 59,450 59,500 2,914 59,500 59,550 2,917 59,550 59,600 2,920 59,600 59,650 2,923 59,650 59,700 2,925 59,700 59,750 2,928 59,750 59,800 2,931 59,800 59,850 2,934 59,850 59,900 2,937 59,900 59,950 2,939 59,950 60,000 2,942 46,150 46,200 2,176 46,200 46,250 2,179 46,250 46,300 2,182 46,300 46,350 2,185 46,350 46,400 2,187 46,400 46,450 2,190 46,450 46,500 2,193 46,500 46,550 2,196 46,550 46,600 2,198 46,600 46,650 2,201 46,650 46,700 2,204 46,700 46,750 2,207 46,750 46,800 2,210 46,800 46,850 2,212 46,850 46,900 2,215 46,900 46,950 2,218 46,950 47,000 2,221 47,000 47,000 47,050 2,223 47,050 47,100 2,226 47,100 47,150 2,229 47,150 47,200 2,232 47,200 47,250 2,234 47,250 47,300 2,237 47,300 47,350 2,240 47,350 47,400 2,243 47,400 47,450 2,246 47,450 47,500 2,248 47,500 47,550 2,251 47,550 47,600 2,254 47,600 47,650 2,257 47,650 47,700 2,259 47,700 47,750 2,262 47,750 47,800 2,265 47,800 47,850 2,268 47,850 47,900 2,271 47,900 47,950 2,273 47,950 48,000 2,276 48,000 48,000 48,050 2,279 48,050 48,100 2,282 48,100 48,150 2,284 48,150 48,200 2,287 48,200 48,250 2,290 48,250 48,300 2,293 48,300 48,350 2,296 48,350 48,400 2,298 48,400 48,450 2,301 48,450 48,500 2,304 48,500 48,550 2,307 48,550 48,600 2,309 48,600 48,650 2,312 48,650 48,700 2,315 48,700 48,750 2,318 48,750 48,800 2,321 48,800 48,850 2,323 48,850 48,900 2,326 48,900 48,950 2,329 48,950 49,000 2,332 49,000 49,000 49,050 2,334 49,050 49,100 2,337 49,100 49,150 2,340 49,150 49,200 2,343 49,200 49,250 2,345 49,250 49,300 2,348 49,300 49,350 2,351 49,350 49,400 2,354 49,400 49,450 2,357 49,450 49,500 2,359 49,500 49,550 2,362 49,550 49,600 2,365 49,600 49,650 2,368 49,650 49,700 2,370 49,700 49,750 2,373 49,750 49,800 2,376 49,800 49,850 2,379 49,850 49,900 2,382 49,900 49,950 2,384 49,950 50,000 2,387 50,000 50,000 50,050 2,390 50,050 50,100 2,393 50,100 50,150 2,395 50,150 50,200 2,398 50,200 50,250 2,401 50,250 50,300 2,404 50,300 50,350 2,407 50,350 50,400 2,409 50,400 50,450 2,412 50,450 50,500 2,415 50,500 50,550 2,418 50,550 50,600 2,420 50,600 50,650 2,423 50,650 50,700 2,426 50,700 50,750 2,429 50,750 50,800 2,432 50,800 50,850 2,434 50,850 50,900 2,437 50,900 50,950 2,440 50,950 51,000 2,443 51,000 51,000 51,050 2,445 51,050 51,100 2,448 51,100 51,150 2,451 51,150 51,200 2,454 51,200 51,250 2,456 51,250 51,300 2,459 51,300 51,350 2,462 51,350 51,400 2,465 51,400 51,450 2,468 51,450 51,500 2,470 51,500 51,550 2,473 51,550 51,600 2,476 51,600 51,650 2,479 51,650 51,700 2,481 51,700 51,750 2,484 51,750 51,800 2,487 51,800 51,850 2,490 51,850 51,900 2,493 51,900 51,950 2,495 51,950 52,000 2,498 52,000 52,000 52,050 2,501 52,050 52,100 2,504 52,100 52,150 2,506 52,150 52,200 2,509 52,200 52,250 2,512 52,250 52,300 2,515 52,300 52,350 2,518 52,350 52,400 2,520 52,400 52,450 2,523 52,450 52,500 2,526 52,500 52,550 2,529 52,550 52,600 2,531 52,600 52,650 2,534 52,650 52,700 2,537 52,700 52,750 2,540 52,750 52,800 2,543 52,800 52,850 2,545 52,850 52,900 2,548 52,900 52,950 2,551 52,950 53,000 2,554 53,000 53,000 53,050 2,556 53,050 53,100 2,559 53,100 53,150 2,562 53,150 53,200 2,565 53,200 53,250 2,567 53,250 53,300 2,570 53,300 53,350 2,573 53,350 53,400 2,576 53,400 53,450 2,579 53,450 53,500 2,581 53,500 53,550 2,584 53,550 53,600 2,587 53,600 53,650 2,590 53,650 53,700 2,592 53,700 53,750 2,595 53,750 53,800 2,598 53,800 53,850 2,601 53,850 53,900 2,604 53,900 53,950 2,606 53,950 54,000 2,609 54,000 54,000 54,050 2,612 54,050 54,100 2,615 54,100 54,150 2,617 54,150 54,200 2,620 54,200 54,250 2,623 54,250 54,300 2,626 54,300 54,350 2,629 54,350 54,400 2,631 54,400 54,450 2,634 54,450 54,500 2,637 54,500 54,550 2,640 54,550 54,600 2,642 54,600 54,650 2,645 54,650 54,700 2,648 54,700 54,750 2,651 54,750 54,800 2,654 54,800 54,850 2,656 54,850 54,900 2,659 54,900 54,950 2,662 54,950 55,000 2,665 55,000 55,000 55,050 2,667 55,050 55,100 2,670 55,100 55,150 2,673 55,150 55,200 2,676 55,200 55,250 2,678 55,250 55,300 2,681 55,300 55,350 2,684 55,350 55,400 2,687 55,400 55,450 2,690 55,450 55,500 2,692 55,500 55,550 2,695 55,550 55,600 2,698 55,600 55,650 2,701 55,650 55,700 2,703 55,700 55,750 2,706 55,750 55,800 2,709 55,800 55,850 2,712 55,850 55,900 2,715 55,900 55,950 2,717 55,950 56,000 2,720 56,000 56,000 56,050 2,723 56,050 56,100 2,726 56,100 56,150 2,728 56,150 56,200 2,731 56,200 56,250 2,734 56,250 56,300 2,737 56,300 56,350 2,740 56,350 56,400 2,742 56,450 56,500 2,748 56,500 56,550 2,751 56,550 56,600 2,753 56,600 56,650 2,756 56,650 56,700 2,759 56,700 56,750 2,762 Tax on $60,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$2,943.50 Income over $60,000 . . . . . . . . . . . . . . . . . . $7,751 Tax Rate over $60,000 . . . . . . . . . . . . . . . . x .066 Tax on $7,751.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .+ $511.56 Total Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$3,455.06 (Round to $3,455.) 42,000 42,000 42,050 1,946 42,050 42,100 1,949 42,100 42,150 1,951 42,150 42,200 1,954 42,200 42,250 1,957 42,250 42,300 1,960 42,300 42,350 1,963 42,350 42,400 1,965 42,400 42,450 1,968 42,450 42,500 1,971 42,500 42,550 1,974 42,550 42,600 1,976 42,600 42,650 1,979 42,650 42,700 1,982 42,700 42,750 1,985 42,750 42,800 1,988 42,800 42,850 1,990 42,850 42,900 1,993 42,900 42,950 1,996 42,950 43,000 1,999 43,000 43,000 43,050 2,001 43,050 43,100 2,004 43,100 43,150 2,007 43,150 43,200 2,010 43,200 43,250 2,012 43,250 43,300 2,015 43,300 43,350 2,018 43,350 43,400 2,021 43,400 43,450 2,024 43,450 43,500 2,026 43,500 43,550 2,029 43,550 43,600 2,032 43,600 43,650 2,035 43,650 43,700 2,037 43,700 43,750 2,040 43,750 43,800 2,043 43,800 43,850 2,046 43,850 43,900 2,049 43,900 43,950 2,051 43,950 44,000 2,054 44,000 44,000 44,050 2,057 44,050 44,100 2,060 44,100 44,150 2,062 44,150 44,200 2,065 44,200 44,250 2,068 44,250 44,300 2,071 44,300 44,350 2,074 44,350 44,400 2,076 44,400 44,450 2,079 44,450 44,500 2,082 44,500 44,550 2,085 44,550 44,600 2,087 44,600 44,650 2,090 44,650 44,700 2,093 44,700 44,750 2,096 44,750 44,800 2,099 44,800 44,850 2,101 44,850 44,900 2,104 44,900 44,950 2,107 44,950 45,000 2,110 45,000 45,000 45,050 2,112 45,050 45,100 2,115 45,100 45,150 2,118 45,150 45,200 2,121 45,200 45,250 2,123 45,250 45,300 2,126 45,300 45,350 2,129 45,350 45,400 2,132 45,400 45,450 2,135 45,450 45,500 2,137 45,500 45,550 2,140 45,550 45,600 2,143 45,600 45,650 2,146 45,650 45,700 2,148 45,700 45,750 2,151 45,750 45,800 2,154 45,800 45,850 2,157 45,850 45,900 2,160 45,900 45,950 2,162 45,950 46,000 2,165 46,000 46,000 46,050 2,168 46,050 46,100 2,171 46,100 46,150 2,173 2025 STATE INCOME TAX TABLE 2025 STATE INCOME TAX SCHEDULE If taxable income on Line 23 of DE PIT-RES or Line 42 of DE PIT-NON is $60,000 or your tax is: $2,943.50 plus 6.60% (.066) over, for the portion over $60,000. E x a m p l e Taxable income of $67,751: 56,400 56,450 2,745

DFPITRES2025019999V1 D E L A W A R E D I V I S I O N O F R E V E N U E F O R M DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN

2 0 2 5 PIT-RES Page 1 Revision 20260407 Present Home Address (Number and Street) City State Zip Code Your Taxpayer ID Form PIT-UND Attached If you were a part-year resident in 2025, give the dates you resided in Delaware: 1. 4. 5. 2. 3. Filing Status (Must check one) mm-dd-yyyy mm-dd-yyyy Claimed as Dependant on someone else’s return For Fiscal Year beginning Single, Divorced, Widow(er) Joint Married & Filing Combined Separate on this form Married & Filing Separate Forms Head of Household and ending Spouse Taxpayer ID Amended Return Apartment # FEDERAL AGI AMOUNT FROM FEDERAL FORM 1040 INTEREST RECEIVED ON U.S. OBLIGATIONS FIDUCIARY ADJUSTMENT, OIL DEPLETION DELAWARE STATE TAX REFUND, FIDUCIARY ADJUSTMENT, WORK OPPORTUNITY TAX CREDIT, DELAWARE NOL CARRYFORWARD, ETC. (See instructions) TOTAL - Add Lines 1 through 3 Add Lines 5 through 8b 529 CONTRIBUTION TO DELAWARE-SPONSORED TUITION PROGRAM OR ABLE PROGRAM EXCLUSION FOR CERTAIN PERSONS 60 AND OVER OR DISABLED (See instructions) DELAWARE ADJUSTED GROSS INCOME. Subtract Line 11 from Line 10. Enter here. FOREIGN TAXES PAID (See instructions) ACTIVE LABOR ORGANIZATION DUES (See instructions) SUBTOTAL - Add Line 13 through Line 16 NET ITEMIZED DEDUCTIONS - Subtract Line 18 from Line 17. Enter here and on Line 20 (See instructions) INTEREST ON STATE & LOCAL OBLIGATIONS OTHER THAN DELAWARE PENSION/RETIREMENT EXCLUSIONS (For a definition of eligible income, see instructions) TAXABLE SOCIAL SECURITY/RR RETIREMENT BENEFITS/HIGHER EDUCATION EXCLUSION/CERTAIN LUMP SUM DISTRIBUTIONS (See instructions) Subtract Line 9 from Line 4 TOTAL ITEMIZED DEDUCTIONS FROM DELAWARE SCHEDULE A (Must attach PIT-RSA) CHARITABLE MILEAGE DEDUCTION (See instructions) FORM PIT-CRS TAX CREDIT ADJUSTMENT (See instructions) Column A is for Spouse information, Filing status 4 only. All other filing status use Column B. SECTION A - ADDITIONS SECTION B - SUBTRACTIONS SECTION C - DEDUCTIONS If columns A and B are used and you are unable to specifically allocate deductions between spouses, you must prorate in accordance with income. COLUMN B COLUMN A 1. 6. 3. 8a. 8b. 5. 10. 12. 15. 17. 2. 7. 4. 9. 11. 13. 14. 16. 18. 19. 19. 19. 1. 1. 6. 6. 3. 3. 8a. 8b. 8a. 8b. 5. 5. 10. 10. 12. 12. 2. 2. 7. 7. 4. 4. 9. 9. 11. 11. 13. 13. 16. 16. 18. 18. 15. 15. 14. 14. 17. 17. Must include page 4 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Column A if Spouse had a Military Pension Column A if Spouse Column B if You Column B if You had a Military Pension 529 529 ABLE ABLE Last Name Last Name Your First Name Spouse First Name M.I. M.I. Suffix Suffix Prepare For Print Reset

DFPITRES2025029999V1 D E L A W A R E D I V I S I O N O F R E V E N U E F O R M DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN

2 0 2 5 PIT-RES Page 2 Revision 20260407 20. 20. 20. SECTION D - CALCULATIONS ADDITIONAL STANDARD DEDUCTIONS (Not Allowed with Itemized Deductions) (See instructions) Multiply the number of boxes checked below by $2500. If you are filing a combined separate return (Filing status 4), enter the total for each appropriate column. All others enter total in Column B. Column A - if Spouse was: Column B - if You were: 65 or over 65 or over 21. 22. 21. 21. 22. 22. TOTAL DEDUCTIONS - Add Line 20 and Line 21 and enter here. TAXABLE INCOME - Subtract Line 22 from Line 12, and compute tax on this amount 23. 24. 23. 23. 24. 24. If you elect the DELAWARE STANDARD DEDUCTION check here Filing Statuses 1, 3, & 5 enter $3250 in Column B; Filing Status 2 enter $6500 in Column B; Filing Status 4 enter $3250 in Column A and in Column B Filing Statuses 1, 2, 3, and 5, enter itemized deductions from Line 19 in Column B; Filing Status 4 enter itemized deductions from Line 19 in Columns A and B b. a. If you elect DELAWARE ITEMIZED DEDUCTIONS check here TAX LIABILITY FROM TAX RATE TABLE/SCHEDULE (See instructions) TAX ON LUMP SUM DISTRIBUTION (Form PIT-STC) blind blind .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 NAME TAXPAYER ID Column A is for Spouse information, Filing status 4 only. All other filing status use Column B. COLUMN B COLUMN A Enter number of exemptions Enter number of boxes checked on Line 27b TAX IMPOSED BY OTHER STATES PERSONAL CREDITS CHECK BOXES VOLUNTEER FIREFIGHTER CO. # Self (Column B) Spouse (Column A) OTHER NON-REFUNDABLE CREDITS (See instructions) CHILD CARE CREDIT. Must attach Form 2441. (Enter 50% of Federal credit) TOTAL NON-REFUNDABLE CREDITS - Add Line 27a through Line 31 (See instructions) BALANCE - Subtract Line 32 from Line 26. If Line 32 is greater than Line 26, enter 0. (Must attach copy of PIT-RSS and other state return.) On Line 27a, enter the number of exemptions for: Column A Column B x $110 TOTAL TAX - Add Line 24 and Line 25 Spouse 60 or over (Column A) Self 60 or over (Column B) 25. 26. 25. 26. 26. 25. 27a. 27a. 27a. 27b. 27b. 27b. 28. 28. 28. 29. 29. 29. 30. 30. 30. 31. 31. 31. 32. 32. 32. If you are Filing Status 3, see instructions. If you use Filing Status 4, enter the total for each appropriate column. All others enter total in Column B. Enter credit amount x $110 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 EARNED INCOME TAX CREDIT. REFUNDABLE NON-REFUNDABLE (See instructions) DELAWARE TAX WITHHELD (Attach W2s/1099s) ESTIMATED TAX PAID & PAYMENTS WITH EXTENSIONS S CORP PAYMENTS REFUNDABLE BUSINESS CREDITS CAPITAL GAINS TAX PAYMENTS (Attach Form REW-EST) 33. 33. 33. 34. 34. 34. 35. 35. 35. 36. 36. 36. 37. 37. 37. 38. 39. 39. 39. 38. 38. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 TOTAL REFUNDABLE CREDITS For amended return, enter Line 40 then proceed to Line 48 on page 4 (All else, see instructions) 40. 40. 40. .00 .00

DFPITRES2025039999V1 D E L A W A R E D I V I S I O N O F R E V E N U E F O R M DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN

2 0 2 5 PIT-RES Page 3 Revision 20260407 SAVINGS CHECKING DMV STATE ID # ROUTING NUMBER ACCOUNT TYPE ACCOUNT NUMBER SECTION E - DIRECT DEPOSIT INFORMATION If you would like your refund deposited directly to your checking or savings account, complete Section E below. See instructions for details. COLUMN B COLUMN A BALANCE DUE If Line 34 plus Line 40 is less than or equal to Line 33, Subtract the sum of Line 34 and Line 40 from Line 33. OVERPAYMENT If Line 34 plus Line 40 is greater than Line 33, Subtract Line 33 from the sum of Line 34 and Line 40. CONTRIBUTIONS TO SPECIAL FUNDS. If electing a contribution, complete and attach Form PIT-RSS. AMOUNT OF LINE 42 TO BE APPLIED TO 2026 ESTIMATED TAX ACCOUNT PENALTIES AND INTEREST DUE. If Line 41 is greater than $800, see estimated tax instructions NET BALANCE DUE. For Filing Status 4, see instructions. For all other filing statuses Add Line 41, Line 43, and Line 45. NET REFUND. For Filing Status 4, see instructions. For all other filing statuses, Subtract Line 43, Line 44, and Line 45 from Line 42. 41. 41. 41. 43. 43. 44. 44. 42. 42. 42. 45. 45. 46. 47. 46. 47. Is this refund going to or through an account that is located outside of the United States? YES NO .00 .00 .00 .00 .00 .00 .00 .00 .00 NAME TAXPAYER ID Column A is for Spouse information, Filing status 4 only. All other filing status use Column B. YOUR SIGNATURE PAID PREPARER SIGNATURE ADDRESS CITY EIN, SSN or PTIN PHONE NUMBER EMAIL ADDRESS STATE ZIP CODE DATE DATE EMAIL ADDRESS HOME PHONE NUMBER SPOUSE SIGNATURE DATE BUSINESS PHONE NUMBER Delaware Division of Revenue PO Box 8710 Wilmington, DE 19899-8710 REFUND (LINE 47) MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 8711 Wilmington, DE 19899-8711 ALL OTHER RETURNS MAIL COMPLETED FORM TO: BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete. PAID PREPARER INFORMATION PLEASE REMEMBER TO ATTACH W-2, 1099-R AND APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN Delaware Division of Revenue PO Box 508, Wilmington, DE 19899-0508 BALANCE DUE WITH PAYMENT ENCLOSED (LINE 46) MAIL COMPLETED FORM TO: Make check payable to: Delaware Division of Revenue

DFPITRES2025049999V1 D E L A W A R E D I V I S I O N O F R E V E N U E F O R M DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN

2 0 2 5 PIT-RES Page 4 Revision 20260407 COLUMN B COLUMN A Estimated tax carryover and/or Special Funds contributions as shown on original return Subtract Line 51 and Line 52 from Line 50. BALANCE DUE. If Line 33 is greater than Line 53, Subtract Line 53 from Line 33. OVERPAYMENT. If Line 53 is greater than Line 33, Subtract Line 33 from Line 53. AMOUNT OF LINE 55 TO BE APPLIED TO YOUR ESTIMATED TAX ACCOUNT (See instructions) PENALTIES AND INTEREST DUE NET BALANCE DUE For Filing Status 4, see instructions. For all other filing statuses Add Line 54, Line 56, and Line 57. NET REFUND For Filing Status 4, see instructions. For all other filing statuses, Subtract Line 56 and Line 57 from Line 55. Is an amended Federal return being filed? Has the Delaware Division of Revenue advised you your original return is being audited? Is this amended return being filed as a protective claim? If no, please explain. If the changes pertain to the DE return only, list the line numbers being amended. A detailed explanation of all changes must be provided in this space. All supporting schedules and/or documentation must be attached. Yes Yes Yes No No No TOTAL REFUNDABLE CREDITS - Add Line 40 and any EITC on Line 34. AMOUNT PAID ON ORIGINAL RETURN SUBTOTAL. Add Lines 48 and 49. REFUND RECEIVED (If any, see instructions) 50. 50. 50. 51. 51. 51. 52. 52. 53. 54. 55. 52. 53. 53. 54. 54. 55. 55. 60. 59. 61. 62. 48. 48. 48. 56. 57. 58. 56. 57. 58. 59. 49. 49. 49. FOR AMENDED RETURNS ONLY .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 NAME TAXPAYER ID Delaware Division of Revenue PO Box 8710 Wilmington, DE 19899-8710 NET REFUND (LINE 59) MAIL COMPLETED FORM TO: Delaware Division of Revenue PO Box 8711 Wilmington, DE 19899-8711 ALL OTHER RETURNS MAIL COMPLETED FORM TO: PLEASE REMEMBER TO ATTACH W-2, 1099-R AND APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN Delaware Division of Revenue PO Box 508, Wilmington, DE 19899-0508 NET BALANCE DUE WITH PAYMENT ENCLOSED (LINE 58) MAIL COMPLETED FORM TO: Make check payable to: Delaware Division of Revenue

DELAWARE Individual Income Tax Return RESIDENT INSTRUCTIONS 2025 FOR THE FASTEST DELAWARE REFUND, SUBMIT YOUR RETURN ELECTRONICALLY Advantages of electronic submission: • If we do not need additional information, you may receive your refund in as little as 10 days. • Direct deposit into checking or savings account, if to a U.S. bank account. • Convenient, fast, easy, and electronic receipt verification. For more information regarding electronic and online filing options, visit revenue.delaware.gov. NOTE: The average refund time for paper returns and returns that require supporting documentation or a manual review is 12 weeks. Complete your federal tax return before preparing your state return! Refund Inquiry: You can check the status of your refund by visiting tax.delaware.gov. Select “Check the Status of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry. Return review items which require manual review and supporting documentation: • Be sure you have all W-2s, 1099Rs, and other withholding information before filing your return. Don’t rely on your year-end pay stub information. It may not match what your employer reports to us. Please note that some employers may issue more than one W-2. You should wait to file your return until you have all W-2s and 1099s so you can report all of your income received. Omissions will cause delays in processing of your return. • Be sure you use your legal name on the return. Initials or middle names will cause a delay in posting your return for processing. • Ensure your social security number is correct on the return. Typos will cause a delay in posting of your return for processing. • Please ensure your return reflects an accurate filing status. • Complete all applicable Delaware schedules (I, II, III, IV and V). • All supporting federal schedules must be included with your return. • If claiming a credit for other state credits you must include a copy of the other state return(s). • Do not claim credits you are not entitled to receive. Credits such as firefighter and business credits are verified before return is processed. • If you are filing a form RSA for a married filing combined separate return that columns A and B equal the total amounts claimed on the return before submitting the return electronically or by paper. • Only include Delaware withholding on Line 35 of Form PIT-RES. • Do not send in additional copies of your return. If you file electronically, you do not need to submit a paper copy. • The Division of Revenue reviews returns with significant losses on Schedule C, E, and F. We may request supporting documentation. • The Division of Revenue reviews returns with significant itemized deductions. We may request supporting documentation. Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal return and b) received a Delaware refund, requested a carryover, contributed to one of the Special Funds OR had your refund intercepted. Contents Who Must File........................................................................................... 2 What Form to File..................................................................................... 2 Who is a Resident?................................................................................... 2 Taxpayers with Disabilities-Minors-Deceased Taxpayers . 2 When to File.............................................................................................. 2 Extension of Time to File a Return......................................................... 2 Steps for Preparing Your Return............................................................ 2 What Documents to Attach..................................................................... 3 Persons 60 or Over Checklist ................................................................. 3 Members of Armed Forces...................................................................... 3 Military Spouses....................................................................................... 3 When to Make Your Estimated Tax Payment........................................ 4 Estimated Tax Penalty.............................................................................. 4 Penalties and Interest.............................................................................. 4 Federal Privacy Act Information............................................................. 4 Amended Returns.................................................................................... 4 Rounding Off Dollars................................................................................ 4 Address Change........................................................................................ 4 Name, Address and Taxpayer ID............................................................ 5 Filing Status............................................................................................... 5 PIT-UND Indicator..................................................................................... 5 Line-by-Line Instructions......................................................................... 5 Section A - Additions................................................................................ 5 Section B - Subtractions........................................................................... 5 Pension Exclusion for Individuals Under 60.......................................... 6 Section C - Deductions............................................................................. 7 Itemized Deductions................................................................................ 7 Page 2 of Form PIT-RES............................................................................ 8 Section D - Calculations........................................................................... 8 Page 3 of Form PIT-RES......................................................................... 10 Section E – Direct Deposit Information.................................................. 11 Direct Deposit or Refund......................................................................... 11 Delaware College Investment Plan (529 Plan)...................................... 11 Deceased Taxpayers................................................................................ 11 Paid Preparer............................................................................................ 11 PIT-RSA Instructions................................................................................. 12 Medical and Dental Expenses................................................................. 12 Interest You Paid...................................................................................... 12 Gifts to Charity.......................................................................................... 12 Casualty and Theft Losses....................................................................... 12 Other Itemized Deductions..................................................................... 12 Total Itemized Deductions...................................................................... 12 Instructions For Tax Year 2025 Amended Returns Only..................... 12 Who Must File:.......................................................................................... 13 What To File:.............................................................................................. 13 Specific Instructions................................................................................. 13 Line By Line Instruction........................................................................... 13 Form PIT-RSS Instructions....................................................................... 13 DE Schedule I – Credit for Income Taxes Paid to Another State......... 13 DE Schedule II – Earned Income Tax Credit (EITC)................................ 13 DE Schedule III – Contributions to Special Funds................................. 14 DE Schedule V – Delaware S Corporation Payments........................... 14 SPECIAL FUNDS......................................................................................... 15 Revised 03/26/26

Page 2 Form PIT-RES RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State, you must file a tax return for 2025 if, based on your Age/Status, your individual Delaware adjusted gross income (AGI) exceeds the amount shown below. Age / Status Filing Status Claimed as a dependent on another person’s return 1 & 5 2 3 & 4 Filing Status Married filing joint Married filing separate Under 60 $9,400 $15,450 $9,400 $5,250 60 to 64** $12,200 $17,950 $12,200 $5,250 65 and over OR BLIND** $14,700 $20,450 $14,700 $7,750 65 and over AND BLIND** $17, 200 $22,950 $17,200 $10,250 This dollar amount represents your individual Adjusted Gross Income, NOT a total combined with anyone else. **Assumes only one spouse meets age or blindness criteria. 2. If you were a Part-Year Resident, you must file a Delaware tax return: a. If you had income from any source while a resident of Delaware, or b. If you had income from a Delaware source while you were a non- resident of Delaware. Part-year residents may elect to file either a resident or non- resident return. You may wish to prepare both. File only the return which is more advantageous for you. Part-Year Residents electing to file a resident return – this option may be advantageous if, during the period of non-residency, you had no income from sources in other states and/or your only income was from Delaware. Part-Year Residents electing to file a non-resident return – This option may be advantageous if, during the period of non-residency, you had any income from other states or sources outside of Delaware. Please refer to the instructions for Form PIT-NON to review this option. Note: Volunteer Firefighter, Child Care and Earned Income Tax Credits cannot be taken on the non-resident return (Form PIT-NON). 3. If you are a Non-Resident who had gross income in 2025 from sources in Delaware, you must file a Delaware Tax return. What Form to File PIT-RES PIT-NON Full-year residents Part-year residents Non-residents Who is a Resident? A resident is an individual who either: • Is domiciled in this State for any part of the taxable year; or • Maintains a place of abode in this State and spends more than 183 days of the taxable year in this State. A domicile is the place an individual intends to be his permanent home; a place to which he intends to return whenever he may be absent. An individual can have only one domicile. A domicile, once established, continues until the individual moves to a new location and exhibits a bona fide intention of making it his or her permanent home. Full-Time Students with a legal residence in another state remain legal residents of that state unless they exhibit intentions to make Delaware their permanent residence. NOTE*: Foreign Travelers – If you were out of the United States for at least 495 days in the last 18 consecutive months and (at the same time) you did not maintain a permanent place of abode in this State at which you, your spouse, your children, or your parents were present for more than 45 days, you are not considered a resident of this State. *The above NOTE does not apply to members of the Armed Forces, employees of the United States, its agencies, or instrumentalities. Taxpayers with Disabilities-Minors-Deceased Taxpayers If an individual is unable to file a return because they are a minor or are disabled, the return shall be filed by their authorized agent, guardian, fiduciary, or the person charged with the care of the person or property of such individual. See the federal Form 1040 instructions for those authorized to sign. If an individual is deceased, their final return shall be filed by their executor, administrator, or other person responsible for the property of the decedent. Please see ‘Deceased Taxpayer’ on Page 11 for further instructions on deceased taxpayers. When to File Individual income tax returns are due on or before April 30, 2026 for all taxpayers filing on a calendar year basis. All others must file by the last day of the fourth month following the close of their taxable year. Extension of Time to File a Return CAUTION: THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX An extension of time to file your tax return is granted when the Application for Automatic Extension (Form PIT-EXT) is filed prior to the due date of your return. Interest accrues on any unpaid tax at a rate of ½% per month, or fraction of a month, from the return’s original due date until paid. To extend your due date for submitting your completed income tax return (from April 30, 2026 to October 15, 2026 submit the following to the Division of Revenue no later than April 30, 2026. 1. The completed copy of Form PIT-EXT; and 2. Your payment of any balance of tax liability estimated to be due for tax year 2025. The application for an automatic extension, Form PIT-EXT, may be filed on-line on our portal at tax.delaware.gov . If you owe tax with your extension for 2025 and file on-line, you may use a direct debit from your checking or savings account or pay by credit card. If you are paying by direct debit, you may specify a later payment date, up to the due date. Payments by direct debit must not come from an account outside the U.S. and may be made in any amount without dollar limitation. Payments up to $10,000 can be made by credit card. If you choose not to file online, a blank copy of Form PIT-EXT is available from the Division of Revenue or from our website. Blanket requests for extensions will not be granted. YOU MUST submit a separate extension request for each return. Steps for Preparing Your Return Step 1 Complete your federal income tax return and any other state return(s). They will be used in preparing your Delaware return. Step 2 Fill in your name, address and filing status. Step 3 Using the line-by-line instructions, begin by completing all lines relevant to your return on the front of the form and complete each section in order. Step 4 When you are finished, attach the appropriate documents to your Delaware return. See “What Documents to Attach” on page 3.

Page 3 Step 5 Sign, date, enter your phone number, and send Form PIT-RES along with all required attachments to the applicable address listed below. If the return is prepared by a paid preparer, the paid preparer must also sign the return. Notes: • The return is not complete unless it is signed and dated. • If filing a joint return or a married combined separate return, both spouses must sign the return. • In order to aid in timely processing of your return, please include a telephone number where you can be reached during normal working hours. • Each preparer is responsible for including all relevant items about which he/she has information. • Separate filers MUST submit their returns in separate envelopes. Please DO NOT include duplicate copies of a spouse’s return. What Documents to Attach Attach the following documents to your Delaware return: 1. DE Schedule I, II, III, IV, and V (PIT-RSS), if completed. 2. W-2 Form(s) issued by your employer and all 1099-R forms to receive credit for Delaware tax withheld. 3. A copy of Page 1 and Page 2 of your federal Form 1040 and supporting 1040 schedules (1,2,3,4, etc.). 4. A copy of all federal schedules you are required to file with your federal return (for example, Schedule C, D, E, F, etc.). 5. A copy of federal Schedule EIC – Earned Income Credit. 6. Delaware (PIT-RSA), if you claim itemized deductions. 7. A signed copy of other state’s income tax return(s) if you claim a credit for taxes paid to another State. Do NOT use the amount from your W-2 form(s). 8. A copy of federal Form 2441, if you claim a credit for Child and Dependent Care expenses. 9. A copy of Form SCT-SSR, if you claim a credit for taxes paid by an S Corporation. 10. Form PIT-UND, pages 1 and 2, if you completed Part 3 of the PIT-UND or if the calculated estimated tax penalty is greater than zero. 11. Forms PIT-CRS and Form BUS-LHR (formerly 1801AC), and/or Form BUS-NAC (formerly 2001AC), if applicable. See page 9 for a description of Form PIT-CRS Credits. 12. A copy of Form REW-EST, Real Estate Tax Return, if you declared and paid estimated taxes on the sale of real estate owned in Delaware. 13. A copy of deposit information for 529 or ABLE accounts if you claim an exclusion for contributions to a Delaware-sponsored tuition program or ABLE program. NOTE: Failure to attach the above required documentation may delay the processing of your return. If Enclosing Payment w/ Balance Due (from Line 46): State of Delaware, Division of Revenue, P.O. Box 508, Wilmington, DE 19899-508 If Refund Due (from Line 47): State of Delaware, Division of Revenue, P.O. Box 8710, Wilmington, DE 19899-8710 Zero Due returns or returns without payment: State of Delaware, Division of Revenue, P.O. Box 8711, Wilmington, DE 19899-8711 Persons 60 or Over Checklist If you were 60 years of age or older on 12/31, please review the following items before filing your return: You are entitled to an additional personal credit of $110. Line 27b, Page 9 You may be eligible for the pension exclusion. Line 6, Page 6 Social Security and Railroad retirement benefits are excluded from Delaware taxable income. Line 8a, Page 7 You may be eligible for an exclusion if your earned income was less than $2,500. Line 11, Page 7 If you were 65 years of age or older on 12/31, you are eligible for an additional standard deduction of $2,500, if you did not itemize. Line 21, Page 8 Members of Armed Forces While you are stationed in Delaware, your military and non-military pay is subject to Delaware state income tax as follows: Members of the Armed Forces Are you a Legal Resident of Delaware? Delaware Filing Required Military Active-Duty Income Other Income Earned in DE Other Income Earned in Other States Yes Yes* Yes* Yes* No No Yes* No *Whether you are stationed in Delaware or not. Your state of legal residence is the same as it was when you entered the Armed Forces unless you voluntarily changed it while in the Armed Forces. For example, if you were a legal resident of Delaware when you entered the Armed Forces, you remain a legal resident of Delaware for Delaware state income tax purposes unless you voluntarily abandoned your Delaware residency and established a new legal domicile in another state. If you change your legal residence, in the year you change, you are a part- year resident of both states. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with your military personnel office. The following examples illustrate this: 1. Airman John Green, who is a legal resident of Delaware (domiciled in Delaware), was ordered to duty in, and moved his family to, New Jersey. The family has no income other than Green’s military pay. Airman Green will file a federal and Delaware Resident tax return only. A New Jersey state tax return is not required. 2. Sergeant Paul Smith, whose domicile is Ohio, to which he is liable for income taxes, has been on active duty in Delaware for 12 months. Sergeant Smith is single and has non-military income from Delaware. Sergeant Smith will file as a non-resident of Delaware (using Form PIT- NON) reporting all his income in Column A. He will deduct his military compensation from his Delaware Non-Resident Return as a federal adjustment to gross income. (Column A, Line 16.) Sergeant Smith should contact Ohio for his filing requirements for Ohio. Military Spouses All income of a non-military spouse is taxed in the state of their legal residence. The following examples illustrate this: 1. Airman Dan Brown and his spouse are legal residents of Delaware (domiciled in Delaware). Airman Brown was ordered to duty in, and moved with his spouse to, New Jersey. Besides Airman Brown’s military pay, his spouse has New Jersey source wages. Airman Brown and his spouse will file both a federal and Delaware Resident tax return reporting both military and nonmilitary income. A New Jersey state tax return is not required. 2. Sergeant Michael Jones, whose domicile is not Delaware, has been on active duty in Delaware for 12 months. Sergeant Jones is married, and his spouse has non-military income from Delaware. If Sergeant Jones’ spouse maintains a legal residence in a state other than Delaware, a Delaware state tax return will not be required. Sergeant Jones and his spouse should contact their state of legal residence for their filing requirements. A military spouse claiming an exemption from Delaware’s income Tax withholding requirements must complete an Annual Withholding Tax Exemption Certification Form, Form WTH-EXM, and provide it to their employer. This form is also available on our website at revenue.delaware. gov . A military spouse claiming an exemption must meet the conditions set forth under the Service Members Civil Relief Act, as amended by the Military Spouses Residency Relief Act.

Page 4 Requirement to File Estimated Taxes Every person who is either a resident of Delaware or has income from Delaware sources may be required to file quarterly Declarations of Estimated Tax to the Delaware Division of Revenue if the Delaware tax liability less Delaware withholding and credits can reasonably be expected to exceed $800 (See worksheet on page 4). You may be required to make estimated tax payments if you receive unemployment compensation, a lump sum distribution, or a large bonus at the end of the year. You may also be required to make estimated tax payments if you are a Delaware resident and: • Your employer does not withhold Delaware tax or • You work in another state whose tax withholding rate is lower than Delaware’s. The estimated tax instructions contain the worksheet for computing your estimated tax liability and will be available after January 15, 2026 If you need estimated tax coupons, you may find them on our website at revenue.delaware.gov/personal-income-tax-forms/ , leave a message on the forms voice mailbox at (302) 577-8588 to request them, or call toll free 1-800-292-7826 (Delaware only). Estimated tax payments may be made on-line at tax.delaware.gov by direct debit from your checking or savings account or by credit card. If you are paying by direct debit you may specify a later payment date, up to the due date. Payments through direct debit must be from a U.S. account and can be of any amount without a dollar limit. Payments up to $10,000 can be made by credit card. If you want to pay by check, you must use the paper form PIT-EST available on our website at revenue.delaware.gov. When to Make Your Estimated Tax Payment For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date as indicated below: Who Must File Estimated Taxes for 2026? To determine if you must pay estimated income tax payment complete the following: 1. Enter the amount of your total estimated tax liability for 2026 (See the tax table or tax rate schedule). 1 2. Enter the amount of your estimated Delaware withholding taxes and other credits for 2026. 2 3. Enter the balance due (Line 1 minus Line 2). 3 4. You DO NOT have to file estimated taxes if: • Line 3 is less than $800, or • Line 2 is at least 90% of Line 1, or • Line 2 is at least equal to 100% of your total tax liability for 2025. If your 2025 Delaware AGI exceeded $150,000, or if you are filing status 3 and your 2025 Delaware AGI exceeded $75,000, line 2 must at least equal 110% of your 2025 tax liability. For the Period: The payment due date is: 1/1/2026 through 3/31/2026 April 30, 2026 4/1/2026 through 5/31/2026 June 15, 2026 6/1/2026 through 8/31/2026 September 15, 2026 9/1/2026 through 12/31/2026 January 15, 2027 For more information concerning estimated taxes or to access the payment voucher and worksheet, visit tax.delaware.gov, or call (302) 577-8200. Estimated Tax Penalty You may owe this penalty if the amount you owe (Line 41, Balance Due) is more than 10% of the tax shown on your return (Line 33, Balance). Exceptions to the Penalty You will not owe the penalty if your 2025 tax return was for a period of 12 full months AND ONE of the following applies: 1. You had no tax liability for 2024 (Line 17), or 2. The total of Line 32 (Total Non-Refundable Credits) , Line 34 (Earned Income Tax Credit) and Line 40 (Total Refundable Credits) on your 2025 return equals at least 100% of the tax liability shown on your 2024 return and estimated tax payments for 2025 were made on time. Use 110% of your 2024 tax liability if your 2024 Delaware AGI exceeded $150,000, or if you are filing status 3 and your 2024 Delaware AGI exceeded $75,000. 3. For Special Rules regarding Farmers and Fishermen and for waivers of the penalty, please see the separate instructions for Form PIT-EST and/ or Form PIT-UND. Penalties and Interest 1. Interest – Underpayment or late payment The Delaware Code provides that interest on any underpayment or late payment of income taxes due shall accrue at the rate of ½% per month, from the date prescribed for payments to the date paid. 2. Penalty – Late-filing of balance due return The law imposes substantial penalties for failure to file a timely return. Late-filed returns with a balance due are subject to a penalty of 5% per month of the balance due. 3. Penalty – Negligence/fraud/substantial understatement The law also provides severe penalties for filing a false or fraudulent return, or for a false certification. The mere fact that the figures you report on your Delaware return are taken from your federal return will not relieve you from the imposition of penalties for negligence or for filing a false or fraudulent return. 4. Penalty – Failure to pay The law provides a penalty of 1% per month (not to exceed 25%) of the net tax liabilities for failure to pay the tax liability due on a timely filed or late-filed return. This penalty is in addition to the interest charged for late payment. 5. Penalty – Failure to File/Pay Estimated Taxes The law provides a penalty of 1½% per month of the computed tax payment for failure to file/pay estimated taxes due. This penalty is in addition to those penalties and interest listed above. The penalty is also assessed if an estimated payment is filed late. Federal Privacy Act Information Taxpayer IDs must be included on your income tax return. The mandatory disclosure of your Taxpayer ID is authorized by Section 306, Title 30 of the Delaware Code. Such numbers are used primarily to administer and enforce all tax laws, both civil and criminal, for which the Division of Revenue has statutory responsibility. Amended Returns If any changes made to your federal return affect your state income tax liability, you are required to report the change to the Delaware Division of Revenue within ninety (90) days after the final determination of such a change and indicate your agreement with the determination or the grounds of your disagreement. Use Form PIT-RES to change an income tax return you have filed and attach a copy of any federal adjustments. Rounding Off Dollars Dollar amounts on your return must be rounded off to the nearest whole dollar. This means that amounts from 50 to 99 cents are increased to the next dollar. For example, $1.50 becomes $2.00 and $1.49 becomes $1.00. Address Change If you move after you file your return, you should notify the Division of Revenue of your address change in writing. Please be sure to include your and your spouse’s Taxpayer ID(s) in any correspondence with the Division of Revenue.

Page 5 Page 1 of Form PIT-RES Name, Address and Taxpayer ID Print your name(s), address, and taxpayer ID(s) in the space provided. If you are married, give names and taxpayer ids for both you and your spouse whether you file joint or separate returns. If you are a Jr., Sr., II, III, etc., please indicate it in the Jr., Sr., III, box. If either the primary taxpayer or spouse is deceased, the surviving spouse information should be entered first under “Your Taxpayer ID and Your Last Name”. The deceased person’s data should be entered under “Spouse’s Taxpayer ID and Spouse’s Last Name”. Also, write DECD after their first name. For an example, please see Page 11. Filing Status Please indicate your filing status by marking the appropriate box. FILING STATUS 1 – SINGLE TAXPAYER If you were single on December 31, 2025, consider yourself Single for the whole year and use Filing Status 1. FILING STATUS 2, 3, AND 4 – MARRIED TAXPAYERS You may file Joint, Separate, or Combined Separate Delaware returns. If you use Filing Status 4, you are in fact filing two separate returns which have been combined on the same form for convenience. NOTE: Generally, separate returns (filing status 3 or 4) will be advantageous if both spouses have Delaware adjusted gross income in excess of $9,400. If you elect to use Filing Status 3 or 4, both you and your spouse must compute your taxable income the same way. This means if one itemizes deductions, the other must itemize. If one takes the standard deduction, the other must take the standard deduction in computing taxable income. If you elect to use Filing Status 3, you must include your spouse’s name and taxpayer ID on your return. For Filing Status 3 or 4, you must each report your own income, personal credits, deductions, and one-half of the income derived from securities, bank accounts, real estate, etc., which are titled or registered in joint names. FILING STATUS 5 – HEAD OF HOUSEHOLD If you filed as Head of Household on your federal return or qualify as certain married persons living apart, you may file as Head of Household on your Delaware return. Part Year Residents If you were a part-year resident of Delaware in 2025 electing to file as a full-year resident, indicate the dates of your Delaware residency. PIT-UND Indicator Check the “Form PIT-UND Attached” box and attach a copy of Form PIT- UND to your return if you have calculated the underpayment of estimated taxes and an estimated penalty is due OR if you completed Part 3. Use Form PIT-UND to determine if you owe a penalty for the underpayment of estimated tax and to calculate the amount of the penalty. To obtain Form PIT-UND, please contact our offices or visit the Division of Revenue website at revenue.delaware.gov. Do NOT check this box if a completed Form PIT-UND (Pages 1 and 2) is not being sent with your return. Do NOT submit a federal Form 2210 instead of a Form PIT-UND. Do not submit computer worksheets in lieu of Form PIT-UND. Line-by-Line Instructions Next, complete the front of the form beginning with Line 1. Instructions below. Section A - Additions Line 1 Federal Adjusted Gross Income If you are using filing status 1, 2 or 5, enter your federal Adjusted Gross Income from federal Form 1040, Line 11 into Column B. If you were not required to file a federal return, complete federal Form 1040 to determine your federal adjusted gross income. If you are using Filing Status 3 or 4, use the worksheet on page 6 to assist in separating income, losses, and deductions between spouses. You must each report your own income, losses, and deductions, and one-half of income derived from securities, bank accounts, real estate, etc., which are titled or registered in joint names. Line 2 Interest on State and Local Obligations other than Delaware Interest you received from any obligations of States other than Delaware, or their political subdivisions is taxable and must be added on Line 2. Examples of interest that is taxable: • Interest received on Pennsylvania Turnpike Bonds. • Mutual fund dividends not included on Line 1 that are attributable to interest on state or local obligations (minus those attributable to the State of Delaware and its authorities and political subdivisions provided the mutual fund reports that amount to you in writing). Line 3 Fiduciary Adjustments, Oil Percentage Depletion Net additions from fiduciary adjustments derived from income received from an estate or trust as shown on federal Form K-1, Beneficiary’s Share of federal Income and Deductions, should be included on Line 3. Oil Percentage Depletion The law provides for the disallowance of any percentage depletion deduction allowable under federal law, to the extent it is in excess of cost depletion. Add the excess to the amount of fiduciary adjustments and enter the total on Line 3. Section B - Subtractions Line 5 Interest Received on U.S. Obligations Interest received on obligations of the United States included on your federal tax return is exempt from Delaware tax and should be entered on Line 5. Failure to identify the payor on federal Schedule B will result in the disallowance of the deduction. Interest received on obligations for which the United States is NOT the primary obligor, or which are NOT guaranteed by the full faith and credit of the United States is not exempt from tax and may not be entered on Line 5 (Examples are shown in the table below). LINE 5 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS Examples of INTEREST THAT IS EXEMPT Examples of INTEREST THAT IS NOT EXEMPT U.S. Treasury Bill, Bonds (Series E, F, G, H), Certificates, Notes Federal National Mortgage Asso­ ciation (Fannie Mae) Export Import Bank Federal Home Loan Mortgage Corp. Federal Deposit Insurance Corp. Government National Mortgage Association (Ginnie Mae) Federal Farm Credit Bank Federal Intermediate Credit Banks International Bank of Reconstruc­ tion and Development Federal Land Banks Tennessee Valley Authority Mutual Fund Dividends (Dollar amount or percentage directly attributed to a U.S. obligation, provided the Mutual Fund reports that amount to you). Student Loan Marketing Associ­ ation (Sallie Maes)

Page 6 Line 6 Pension Exclusion Amounts received as pensions from employers (including pensions of a deceased taxpayer) may qualify for an exclusion from Delaware taxable income, subject to the limitations described below. An early distribution from an IRA or pension fund for emergency reasons or following a separation from employment does not qualify for the pension exclusion. If the distribution code listed in Box 7 of your 1099 R is a 1 (one), or if you were assessed an early withdrawal penalty on federal 1040, Schedule 2, Line 8 for the distribution, then that distribution DOES NOT qualify for the pension exclusion. Pension Exclusion for Individuals Under 60 IF YOU WERE UNDER 60 on December 31, 2025 and retired from the United States military and received pension income during the year, your exclusion equals $12,500 or the amount of your pension, whichever is less. Please check the box indicating your pension is from the United States military. IF YOU WERE UNDER 60 on December 31, 2025, and you receive a non- military pension, your exclusion equals $2,000 or the amount of your pension, whichever is less. IF YOU WERE 60 OR OVER on December 31, 2025, your exclusion is determined as follows: 1. Amount of pension ........................................... $ 2. Amount of “eligible retirement income” (See definition below) ......................................... $ 3. Total (add lines 1 and 2) ................................... $ 4. Enter Line 3 or $12,500, whichever is less here and on Line 6 ............................................ $ Eligible retirement income includes dividends, capital gains net of capital losses, interest, net rental income from real property and qualified retirement plans (IRC Sec. 4974), such as IRA, 401(k), Keogh plans, and government deferred compensation plans (IRC Sec. 457). NOTE: Each taxpayer may receive ONLY ONE pension exclusion, even if he or she is receiving more than one pension or other retirement distribution. Spouses who each receive pensions are entitled to one exclusion each. Disability pension income paid by your employer is reported as wages on the federal return, until you reach the minimum retirement age. Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Therefore, disability pension income would not qualify for the pension exclusion. Pension Exclusion Example: The primary taxpayer received $10,000 in pension income. The secondary taxpayer received no pension income. The taxpayers had joint bank accounts and mutual fund accounts. They earned $5,000 in interest from the bank, $1,000 in dividends and $3,000 in capital gains. The income from these joint accounts would be split equally between the two taxpayers. Both taxpayers, in this example, are over 60 years old. The primary taxpayer has $14,500 of eligible retirement income (10,000+ 2,500+500+1,500=14,500), so the pension exclusion for the primary taxpayer is $12,500, the maximum exclusion. The eligible retirement income of the secondary taxpayer is $4,500 (2,500+500+1,500= 4,500), so the secondary taxpayer is entitled to a pension exclusion of $4,500. The secondary taxpayer cannot include in the pension exclusion calculation the amount by which the primary taxpayer exceeded the $12,500 maximum exclusion. When filing a joint return, the combined exclusion for the primary and secondary taxpayer would be $17,000 (12,500+4,500). Please remember to enclose the 1099R forms and other supporting schedules to support your pension exclusion. Line 7 Delaware State Tax Refund, Fiduciary Adjustment, Work Opportunity Tax Credit, Delaware NOL Carryovers Delaware State Tax Refund If some or all of your Delaware state tax refund was included in federal adjusted gross income, include the amount on line 7 to reduce your Delaware AGI. LINE 1 WORKSHEET ALLOCATION OF FEDERAL ADJUSTED GROSS INCOME BETWEEN SPOUSES (Filing Status 3 and 4 Only) Federal/Pro forma Spouse Yourself 1. Wages, salaries, tips, etc. 1. 00 00 00 1. 2. Interest 2. 00 00 00 2. 3. Dividends 3. 00 00 00 3. 4. Taxable refunds, credits, or offsets of state and local income taxes 4. 00 00 00 4. 5. Alimony received 5. 00 00 00 5. 6. Business income or (loss) 6. 00 00 00 6. 7a. Capital gain or (loss) 7a. 00 00 00 7a. 7b. Other gains (or losses) 7b. 00 00 00 7b. 8. IRA distributions 7. 00 00 00 8. 9. Taxable pensions and annuities 9. 00 00 00 9. 10. Rents, royalties, partnerships, s-corps, estates, trusts, etc. 10. 00 00 00 10. 11. Farm income (or loss) 11. 00 00 00 11. 12. Unemployment compensation (insurance) 12. 00 00 00 12. 13. Taxable social security benefits 13. 00 00 00 13. 14. Other income 14. 00 00 00 14. 15. Total income. Add Lines 1 through 14 15. 00 00 00 15. 16. Total Federal Adjustments (Federal Schedules) 16. 00 00 00 16. 17. Federal Adjusted Gross Income. Subtract Line 16 from Line 15. Enter on page 1, Line 1, columns A and B of your Delaware return 17. 00 00 00 17.

Page 7 Fiduciary Adjustment Net subtractions from fiduciary adjustments derived from income received from an estate or trust, as shown on your federal Form K-1, Beneficiary’s Share of Income and Deductions, should be included on Line 7. Work Opportunity Tax Credit The law allows a deduction for the portion of wages paid but disallowed as a deduction for federal tax purposes by reason of claiming the work opportunity credit on the federal return. That portion of the deduction for wages, which is disallowed for federal purposes, should be entered on Line 7. In order to claim this modification, you must attach federal Form 5884. Delaware Net Operating Loss Carryovers Taxpayers who were prevented in previous years from carrying back federal net operating losses to their Delaware returns (because of Delaware’s $30,000 limit on net operating loss carrybacks) are permitted to carry these additional losses forward on their Delaware return in years following the loss year. Line 8a Taxable Social Security/RR Retirement Benefits/Higher Education Exclusion/Certain Lump Sum Distributions Social Security/Railroad Retirement Benefits Social Security and Railroad Retirement benefits are not taxable in Delaware and, therefore, should not be included in taxable income. Enter on Line 8a the total of any taxable payments included on Line 1. Higher Education Distributions received from qualified retirement plans (IRC Sec. 4974, including IRAs), deferred arrangements (such as 401(k) plans) and government deferred compensation plans (IRC Sec. 457) may be excluded from Delaware adjusted gross income to the extent they are used in the same tax year to pay for books, tuition or fees at an institution of higher education attended by the taxpayer or by his or her dependents who have NOT attained the age of 26 by December 31, 2025, as long as such amounts have been included in federal adjusted gross income. Please include a copy of all 1098T forms and proof of payment(s) with your return to support your deduction. Certain Lump Sum Distributions Enter on Line 8a the amount, if any, of lump sum distributions included in federal adjusted gross income for which you used Form PIT-STC to calculate the tax on Line 24. Line 8b 529 Contribution to Delaware-sponsored Tuition Program and ABLE Program 529 Contribution to Delaware-sponsored Tuition Program Contributions made to a Delaware-sponsored tuition program may be excluded from Delaware adjusted gross income up to a maximum. For a single, married filing separately combined, married filing separately, or head of household filer whose individual federal adjusted gross income is less than $100,000 the maximum exclusion is $1,000. For married filing joint filers whose federal adjusted gross income is less than $200,000 the maximum exclusion is $2,000. Contributions to an account in a Delaware- sponsored tuition program for expenses used for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school are not deductible. Please mark the box indicating your deduction is related to a 529 Contribution to a Delaware- sponsored tuition program. ABLE Program Contributions Contributions made to a qualified ABLE program (IRC Sec. 529A(b)) up to a maximum of $5,000 for individual filers and $10,000 for joint filers may be excluded from Delaware adjusted gross income. Please mark the box indicating your deduction is related to an ABLE program. Line 11 Persons 60 or Over or Disabled The law provides for exclusions from gross income to persons meeting certain qualifications. Please refer to the Line 11 worksheet. LINE 11 WORKSHEET, PERSONS 60 OR OVER OR DISABLED Single, married filing separate returns. Y N Married filing joint returns. Y N Were you at least 60 years old or totally and permanently disabled on 12/31/2025? Were both spouses at least 60 years old or totally and permanently disabled on 12/31/2025? Did your earned income (i.e., wages, tips, farm, or business income) total less than $2,500? Is combined earned income (i.e., wages, tips, farm, or business income) less than $5,000? Is Line 10 $10,000 or less? Is Line 10 $20,000 or less? If you answered YES to all, enter $2,000 on Line 11. If you answered YES to all, enter $4,000 on Line 11. NOTE: If you are filing a joint return and only one spouse qualifies for this exclusion, you should consider filing separate returns (Filing Status 3 or 4). Section C - Deductions Itemized Deductions If you elect to itemize deductions, complete Section C, Lines 13-19, to determine the amount of itemized deductions that you may claim on your Delaware return; otherwise, skip this section. NOTE: If you claimed a standard deduction on your federal return, you may still elect to itemize your deductions on the Delaware return. In this case, complete and attach Form PIT-RSA. NOTE: Do not enter motor vehicle title, realty transfer tax fees or transfer fees as other taxes. They do not qualify. Line 13 Total Itemized Deductions from Form PIT-RSA (Must attach Form PIT-RSA) Enter the total amount of itemized deductions shown on Form PIT-RSA. All federal limitations apply to the calculation of Delaware itemized deductions. See Instructions on page 12. If you are unable to specifically allocate deductions between spouses, prorate the deductions based on the ratio of each spouse’s separate income to the total joint income. For example, if one spouse earns 60% of the household income, allocate 60% of the itemized deductions to that spouse and the other 40% of the itemized deductions to the spouse earning 40% of the household income. Enter the allocated itemized deductions on Line 17b in the respective columns. Line 14 Foreign Taxes Paid If you elected the Foreign Tax Credit on your federal return, you may add the amount of foreign taxes that were actually paid to your federal itemized deductions to calculate your allowable Delaware itemized deductions. Foreign taxes accrued, but not paid, are not allowed as an addition. On Line 14, enter the amount of foreign tax paid included on federal Form 1116, or if you were not required to file federal Form 1116, enter the amount of foreign tax paid. Line 15 Charitable Mileage Deduction If you used your automobile to perform a voluntary service for a charitable organization, you may increase your itemized deductions as follows: Miles driven 1/1/2025–12/31/2025 x .26 = $ (Enter this amount on Line 15). Line 16 Active Labor Organization Dues Instructions If you were an active member of a labor union during the tax year, you

Page 8 may add up to $500 or the actual amount paid, which ever is less, to stay in the union to your federal itemized deductions to calculate your allowable Delaware itemized deductions. Union dues amounts may not be added to federal itemized deductions if they already part of the federal itemized deduction total or to the extent they are used by the union to: cover benefits such as health insurance or retirement plans, or lobby or engage in political activities, or pay for legal costs or fines. Enter the eligible amount of union dues line 16 of your tax form. Line 18 Form PIT-CRS Tax Credits Enter the amount of the charitable contribution claimed in your federal itemized deductions for permanent gifts of land, or interest in land, to public agencies and qualified private nonprofit charitable organizations for which you claimed a tax credit for Form PIT-CRS on Line 12 of your Delaware return. Form BUS-LHR (formerly 1801AC), and/or Form BUS-NAC (formerly 2001AC) and the Division of Revenue approval letter must be attached to your return. Line 19 Net Itemized Deduction Calculate the amount of your net itemized deductions by subtracting Line 18 from Line 17. Page 2 of Form PIT-RES Line 20a Standard Deduction The law allows you to take a standard deduction in lieu of itemizing your deductions. If you elect to take the Delaware STANDARD DEDUCTION, be sure to check the box on Line 20a and enter the appropriate amount as listed below: Delaware Filing Status Standard Deduction Enter on Line 20 1 $3,250 Column B 2 $6,500 Column B 3 $3,250 Column B 4 $3,250 Columns A & B 5 $3,250 Column B NOTE: If you claimed a standard deduction on your federal return, you may still elect to itemize your deductions on the Delaware return. In this case, complete and attached Delaware Form PIT-RSA. NOTE: If one spouse elects the standard deduction, the other spouse must also take the standard deduction. Line 20b Itemized Deductions If you elect to itemize deductions: a. Check the box on Line 20b. b. Complete Section C, Lines 13 through 19 on the front of your Delaware return. c. Enter the amount from Line 19 on Line 20. d. Attach a copy of Form PIT-RSA. Line 21 Additional Standard Deduction The additional standard deduction is allowable only for those persons 65 years of age or older and/or blind, electing to use the Delaware standard deduction. NOTE: If you elect to itemize your deductions, you do not qualify for the additional standard deduction even though you may be 65 years of age or older and/or blind. If you itemize deductions, do not check the “65 or over” box. If you qualify for the additional standard deduction: 1. Be sure you checked the box on Line 20a to indicate you are using the standard deduction. 2. Check the appropriate box(es) relating to age and/or blindness on Line 21. 3. Multiply the number of boxes checked on Line 21 by $2,500 and determine the total (a maximum of $5,000 per individual). 4. If you are filing a combined separate return, enter the amount pertaining to each spouse (boxes checked x $2,500) in the spouses’ respective columns ($5,000 per spouse age 65 or over and blind; $2,500 per spouse age 65 and over or blind). 5. All other filing statuses should enter the total for both individuals in Column B. Section D - Calculations Line 24 Tax Liability From Tax Rate Table/Schedule If Line 23 is less than $60,000, use the tax table to compute your tax liability. If line 23 is $60,000 or greater, use the tax schedule at the end of the tax table to compute your tax liability. Enter your tax liability on Line 24. Line 25 Lump Sum Distribution A qualified lump sum distribution is the payment of the entire balance from a qualified plan (for example, pension, profit-sharing or stock bonus plans). The payments must all be received in the same tax year. This form applies, in the case of someone who is not self-employed, only when the distribution (defined above) was made: • Due to the participant’s death; • Due to the participant’s separation from employment; or • After the participant had attained age 59½. In the case of a self-employed person, this form applies only when the distribution (defined above) was made: • Due to the participant’s death; • After the participant had attained age 59 ½; or • The participant was previously disabled. An early distribution from an IRA or pension fund for emergency reasons or following a separation from employment does not qualify for the pension exclusion. If the distribution code listed in Box 7 of your 1099 R is a 1 (one), or if you were assessed an early withdrawal penalty on federal 1040, Schedule 2, Line 6 for the distribution, then that distribution DOES NOT qualify for the pension exclusion. Please attach the appropriate forms with your return. Line 27a Personal Credits Enter the total number of dependents listed on your federal return, multiply by $110 and enter the total on Line 27a. If you are married and filing a combined separate return (Filing Status 4), split the total between Columns A and B in increments of $110. You are still eligible for this credit even though you do not recognize personal exemptions on your federal return. NOTE: You are not entitled to a Delaware Personal Credit if you are listed as a dependent on another individual’s Federal return. Enter “0” in the space provided on Line 27a. Please mark the box on the front of the return indicating you are a dependent on another’s return. If you are married and filing separate returns (Filing Status 3), allocate dependents to each return and multiply by $110, entering the total for each return in Column B. Please see example below. All other filing statuses place the total in Column B. If you were not required to file a federal return, enter $110 for each spouse reporting income plus $110 for each person who could have been listed as a dependent had you been required to file a federal return. Allocate the total personal credits for your filing status as described in the paragraph above. Example: If you filed your federal return as married filing jointly and have no dependents, enter $220. • $110 in each column if Filing Status 4 • $110 per return in Column B if Filing Status 3, or • $220 in Column B if Filing Status 2. Please ensure that the number of personal credits listed on the Delaware return does not exceed the number of dependents reflected on your federal return. This data will be verified with the IRS.

Page 9 Line 27b Additional Personal Credits If you and/or your spouse were 60 years of age or over on December 31, 2025, check the appropriate box(es), multiply the number of boxes checked by $110, and enter the total on Line 27b. If you are filing a combined separate return (Filing Status 4), enter $110 in the column(s) that correspond to the checked box(es). Line 28 Other State Tax Credit If you are a resident of Delaware (or elect to be taxed as one) and pay income taxes to another state on income earned in the other state which is also included in your Delaware taxable income, the law allows you a tax credit against your Delaware income tax. Do not include city wage taxes or county taxes paid directly to the county. (See Worksheet below.) If you claim a credit for taxes paid to another state, you must attach a signed copy of the income tax return filed with the other state(s). In addition, your Delaware return information will be shared with the other state(s) for which you claimed the credit. If you are claiming a credit for taxes paid to more than one state, you must complete Form PIT-RSS Schedule I and attach it to your resident return. Example: You claim a credit for taxes paid to Pennsylvania and New Jersey on your Delaware return. On Form PIT-RSS Schedule I, enter the names of the other States and amount of credit claimed in HIGHEST to LOWEST credit amount order. LINE 28 WORKSHEET : CREDIT FOR TAXES PAID TO ANOTHER STATE Column A Column B 1. Enter adjusted gross income from the other state return. 1 2. Delaware adjusted gross income (Line 12 of return). 2 3. If Line 1 is less than Line 2: divide Line 1 by Line 2 and enter. If Line 1 is greater than Line 2: enter 100%. 3 4. Enter amount from Line 24, Form PIT-RES. 4 5. Multiply Line 3 by Line 4. 5 6. Enter taxes paid to other states (net of credits). (Exclude city wage and county taxes paid directly to county). 6 7. Your credit allowance for this state is the smaller of Line 5 or 6. Enter this amount here and on Line 28 of Form PIT-RES. 7 With regard to any credit claimed for taxes paid to another state, the credit is limited to the smallest of the following: The Delaware tax liability; a. The tax liability due and paid, after the application of all credits (for example, tax forgiveness credit, earned income credit, poverty level credit), to the other state. The amount due and paid is not the amount on your W-2; or b. The amount computed by multiplying the Delaware tax by a fraction, the numerator of which is your adjusted gross income from sources in the other state and the denominator of which is your Delaware Adjusted Gross Income (Line 12). NOTE: If you file using filing status 4 – married filing combined separate – enter the credit in the column for the person who actually worked or was taxed by the other state. NOTE: Taxes paid to a political subdivision of a state cannot be claimed as a credit. The District of Columbia is classified as a “State” for the purpose of this credit and, therefore, taxes paid to the District of Columbia can be claimed as a credit on Line 12. Line 29 Volunteer Firefighter Credit Enter on Line 29 the total of the following credit(s) to which you are entitled: The law allows a credit of $1,000 against the income tax liability of Delaware residents who are active firefighters, or members of fire company, auxiliaries, or rescue squads. To qualify for the credit, you must be an active volunteer firefighter on call to fight fires on a regular basis, a member of a fire company auxiliary or active member of an organized rescue squad in a Delaware volunteer company. Active status of the members is verified annually by the Division of Revenue with the volunteer fire companies. You must enter the Fire Company number where you volunteer on Line 29 Spouse Column A and/or Self Column B, to qualify for the credit. Enter the amount of this credit on Line 29, Column A and/or Column B. Only one $1,000 credit may be claimed by each spouse. If you file using Filing Status 2 (Joint), Do not enter $1,000 in Column A; enter in Column B. Line 30 Other Non-Refundable Credits Form PIT-CRS Credits Taxpayers claiming any of the following credits must complete and attach Form PIT-CRS to their return (Form PIT-CRS is available from the Delaware Division of Revenue or revenue.delaware.gov). Economic Development Credits are available to certain businesses engaged in a qualified business activity who meet the minimum capital investment and new hiring requirements. Only taxpayers approved by the Division of Revenue may claim these credits. Green Industry Credits are available for reducing waste release, use of recycled materials, processing of waste materials and collection and distribution of recycled materials. Only those taxpayers whose eligibility is certified by the Delaware Department of Natural Resources and Environmental Control and the Delaware Division of Small Business, Development and Tourism may claim these credits. Brownfield Tax Credits are available for promoting the rehabilitation of contaminated industrial and commercial sites. Only those taxpayers whose eligibility is certified by the Delaware Department of Natural Resources and Environmental Control may claim these credits. Research and Development Tax Credit. A business or individual may take an income tax credit for Delaware qualified research and development expenses. A Division of Revenue approval letter must be attached to your Delaware return. Land and Historic Resource Tax Credit. A business or individual may take an income tax credit for permanent gifts of land or an interest in land to public agencies and qualified private non-profit charitable organizations. A Division of Revenue approval letter must be attached to your Delaware return. Historic Preservation Tax Credits are available to Resident Curators and to those persons who work to promote community revitalization and restoration, and the rehabilitation of historic properties. Only those taxpayers whose eligibility is certified by the Delaware State Historic Preservation Office may claim these credits. Neighborhood Assistance Tax Credit. Certain taxpayers are eligible for an income tax credit for contributing to a neighborhood organization, community development corporation, or community-based development organization; or for providing neighborhood assistance, job training, or education to an impoverished area or for low and moderate-income families. Only those taxpayers whose eligibility is certified by the Delaware State Housing Authority may claim these credits. Automatic External Defibrillators Tax Credit. Any business that places an automatic external Defibrillator in service at a business location in the State is entitled to a credit equal to $100 per unit. Line 31 Child Care Credit A resident individual is allowed a credit against their individual tax in the amount of fifty percent (50%) of the child and dependent care credit allowable for federal income tax purposes. Use the worksheet provided below to compute the amount of the deduction. The Child Care Credit should not be confused with the Child Tax Credit, which is not an allowable credit on the Delaware return.

Page 10 In the case of spouses who file a joint federal return, but who elect to file separate or combined separate returns for Delaware, the credit may only be applied against the tax imposed on the spouse with the lower taxable income reported on Line 23. NOTE: You must attach a copy of federal Form 2441 to your Delaware return. LINE 31 WORKSHEET - CHILD CARE CREDIT Enter the total amount from Line 11 of federal Form 2441 (federal form must be attached) and multiply by 50% (.50). x .50 = $ Enter result on Line 31 of your return. Do not enter an amount in excess of $3,000. Line 32 Total Non-Refundable Credits The total of all non-refundable credits (Lines 27a through 31) is limited to the amount of your Delaware tax liability on Line 26. Line 34 Earned Income Tax Credit A Resident individual is allowed a refundable credit of 4.5% of the federal earned income credit or a nonrefundable credit of 20% of the federal earned income credit against his or her individual tax. Complete DE Schedule II (PIT-RSS) to determine the amount of the credit. In the case of spouses who file a joint federal return, but who elect to file separate or combined separate returns for Delaware, the credit may only be applied against the tax imposed on the spouse with the higher taxable income reported on Line 23. Check Refundable check box if Refundable EITC amount is entered on PIT-RSS Form Line 16 or check Non-Refundable if Non-Refundable EITC amount is entered on Form PIT-RSS Line 17. DO NOT complete PIT-RSS Schedule II if you have not taken an Earned Income Credit on your federal return. PIT-RSS: For each child for whom you claimed the Earned Income Credit on your federal return, provide the following information: Line 7a: Enter the first name of each child. Line 7b: Enter the last name of each child. Line 8: Enter the taxpayer identification number (ID) of each child. Line 9: Enter the date of birth of each child. Line 10: Please indicate by checking the appropriate box(es) if the child was under age 24 at the end of 2025, a student, or younger than you (or your spouse, if filing jointly). Line 11: Check the appropriate box(es) relating to disability. Line 12: Enter the amount from Form PIT-RES Line 33. If you use filing status 4, combined separate return, enter the PIT-RES Line 33 amount from the same column with the higher taxable income amount from PIT- RES Line 33. Line 13: Enter the Federal Earned Income Credit from federal Form 1040 or 1040-SR, Line 28. Line 14: Multiply Line 13 x 0.045 Line 15: Multiply Line 13 x 0.20 Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater than or equal to Line 12, enter amount from Line 14 here and also on Line 34 of Form PIT-RES and check the Refundable box on Line 34 of Form PIT-RES. Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less than Line 12, compare Line 12 to Line 15 and enter the smaller amount here and also on Line 34 of Form PIT-RES and check the Non-Refundable box on Line 34 of Form PIT-RES. NOTE: The following forms must be attached to your Delaware return if you claim the Earned Income Tax Credit: • DE Schedule II (Form PIT-RSS) • Federal Form 1040, Pages 1 and 2 • Federal Form EIC Failure to attach the above documentation may delay the processing of your return. Line 35 Delaware Tax Withheld Enter the Delaware income tax withheld as shown on your W-2 and/or 1099-R Forms in Column A and/or B. DO NOT INCLUDE CITY WAGE TAX WITHHOLDING, S-CORPORATION PAYMENTS, OR REW-EST CAPITAL GAINS TAX PAYMENTS. Be sure to include DE Schedule IV (Form PIT- RSS). Line 36 Estimated Tax Payments and Payments with Extensions Enter on Line 36, Column A and/or B, the total quarterly estimated tax payments for 2025 including any credit carryover from your 2024 return. In order to receive proper credit for fourth quarter estimated tax payments, they must be made by January 16, 2026. Also, enter the amount paid with Form PIT-EST on this line. DO NOT INCLUDE S CORPORATION PAYMENTS. If you file a combined separate return (Filing Status 4), you may allocate the estimated tax payments in any manner you wish. All other filing statuses must claim the estimated tax payments under the Taxpayer ID for which the payments were made. Line 37 S Corporation Payments Enter on Line 37, Column A and/or B the Delaware estimated tax payment made on your behalf by an S Corporation. Attach a copy of the Delaware Form SCT-SSR reflecting the payment. Be sure to include DE Schedule V (Form PIT-RSS). Line 38 Refundable Business Credits Business Finder’s Fee Tax Credit. This credit is available to encourage Delaware businesses to bring non-Delaware businesses into the state. Only those taxpayers whose eligibility is certified by the Delaware Division of Small Business, Development and Tourism may claim this credit. Organ Donation Tax Credit. A credit is available to incentivize resident taxpayers to donate organs or bone marrow for transplantation. The credit will cover all unreimbursed medical and other expenses related to donation up to a $10,000. Please submit a bank record or receipt for each covered expense along with written acknowledgement of the donation from the relevant medical organization which includes the details of the procedures completed and the date of the procedure. New Economy Jobs Program Credit. A credit available to qualified employers pursuant to the New Economy Jobs Program whose purpose is to encourage the creation of high wage, knowledge-based jobs in this state. To apply for certification as a qualified employer, submit Form 2080DE (available from the Division of Revenue or at revenue.delaware. gov) with the Secretary of Finance with a copy to the Director of the Delaware Division of Small Business, Development and Tourism. Research and Development Tax Credit. For credits granted on or after 1/1/2027. A business or individual may take an income tax credit for Delaware qualified research and development expenses. A Division of Revenue approval letter must be attached to your Delaware return. Any taxpayer claiming refundable credits must complete Form PIT-CRS (available at revenue.delaware.gov or from the Division of Revenue) and submit it with their Delaware return. Line 39 Real Estate Capital Gains Tax Payments Credit Enter on Line 39, Column A and/or B, the total of all estimated income tax payments at the time of sale of Delaware real estate. If you file combined separate (Filing Status 4), you may allocate these payments in any manner. All other filing statuses must claim these payments under the Taxpayer ID for which the payments were made. NOTE: Please submit copies of all Forms REW-EST. PAGE 3 OF FORM PIT-RES Line 40 Total Refundable Credits Calculate your total refundable credits by adding lines 35 through 39.

Page 11 If this is an amended return, please proceed to Line 48 on page 4 of Form PIT-RES. Line 43 Contribution to Special Funds You and/or your spouse may wish to contribute to any or all of the worthwhile funds listed on the last page of this booklet. You must complete DE Schedule III (PIT-RSS). Enter the amount of your donation on the line provided next to the designated fund(s) of your choice. Enter the total amount donated on Line 43. The minimum amount for a donation is $1. If you are not due a refund and you wish to make a contribution, you may do so. Include the total amount of your donation with the balance due. Line 44 Carryover to 2026 Estimated Taxes If you are using Filing Status 1, 2, 3 or 5, and wish to apply a portion of your overpayment to your 2026 Estimated Taxes, enter on Line 44 the portion of your overpayment (Line 42) to be applied. If you use Filing Status 4, enter on Line 44 the portion of your net overpayment (Line 42, Column A and B, less Line 41, Column A and B) to be applied. NOTE: Any amount entered on Line 44 will reduce the amount of overpayment to be refunded to you. Line 45 Penalties and Interest Due You may compute the amount of penalties and interest due or you may leave Line 45 blank and the Division of Revenue will calculate the amount for you and send you a bill. Penalties may be assessed for filing a balance due return late, failure to pay the tax liability due, fraud, negligence, and failure to pay estimated taxes (See Page 4 for a description of penalties and interest). If you have calculated the underpayment of estimated taxes using Form PIT-UND and an estimated penalty is due OR if you completed Part 3, check the “Form PIT-UND Attached” box at the top of your return and submit pages 1 and 2 of the form with your return. Do not submit computer worksheets in lieu of Form PIT-UND. Checking the box without including a Form PIT-UND will delay the processing of your return. If you submit a PIT-UND, it will not be processed unless the box is checked. Line 46 Net Balance Due If you are using Filing Status 1, 2, 3 or 5, enter the amount of the net balance due (Line 41 plus Lines 43 and 45) and pay in full. If you are married using Filing Status 4, enter the total balance due (Line 41, Columns A and B, less Line 42, Columns A and B, plus Lines 43 and 45) and pay in full. Make check payable to: DE Division of Revenue. Please visit our website at www.revenue.delaware.gov, or call to discuss payment difficulties. Our representatives are available 8:00AM to 4:15PM, Monday through Friday to explain the payment options available. • New Castle County: 1-302-577-8208 • Kent and Sussex County: 1-800-292-7826 • Outside Delaware: 1-302-577-8208 Line 47 Net Refund If you are using Filing Status 1, 2, 3 or 5, enter the amount of the total refund (Line 42 less amounts on Lines 43, 44, and 45) to be refunded to you. If you are using Filing Status 4, enter the total net refund (Line 42, Column A and B, less Line 41, Column A and B, less amounts on Line 43 and/or Line 44 and Line 45) to be refunded to you. If you do not have a balance due or a refund due, enter “0” on Line 47. Section E – Direct Deposit Information Direct Deposit or Refund Complete Section E if you want us to directly deposit the amount shown on Line 47, Form PIT-RES into your bank account. Refunds may not be direct deposited to a bank account outside the U.S. Why Use Direct Deposit? • You get your refund fast – even faster if you file online. • Payment is more secure – there is no check to get lost. • More convenient. No trip to the bank to deposit your check. Check with your financial institution to make sure your deposit will be accepted and to obtain the correct routing and account numbers. Delaware College Investment Plan (529 Plan) Individuals can deposit their State income tax refund directly into a 529 Plan account. To obtain information on Delaware’s Plan or how to contribute go to savingforcollege.com and select the State of Delaware in the US map area. For routing and account number information, please contact the financial institution that administers your 529 Plan. Routing Number The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check will be issued instead. On the sample check on page 11, the routing number is 031100000. Your check may state that it is payable through a bank different from the financial institution at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on this line. Type Please check the type of account: checking or savings. Bank Account Number The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check, the account number is 12340818. Be sure not to include the check number. In order to comply with new federal banking rules, you must declare whether your refund will go to a bank account outside the United States. If the answer is yes, do not enter your account information. We will instead mail your refund by check. Sample Check NOTE: Some financial institutions will not deposit joint refunds into an individual account. The Delaware Division of Revenue is not responsible if a financial institution refuses a direct deposit. Deceased Taxpayers When filing a return for a decedent, write DECD after the decedent’s first name on Page 1. If there is a surviving spouse, the surviving spouse information should be entered FIRST under “Your Taxpayer ID and Your Last Name.” The deceased person’s data should be entered under a “Spouse’s Taxpayer ID and Spouse’s Last Name”. Decedent example: John and Mary Jones have been married for 30 years and file jointly (Filing Status 2). John Jones passed away on June 30, 2025. Mary, as the surviving spouse, will enter her data in “Your Taxpayer ID, Your Last Name, First Name and Middle Initial.” The data for John, the decedent, will be entered in “Spouse’s Taxpayer ID, Spouse’s Last Name and Spouse’s First Name.” DECD will also be written after “John” under “Spouse’s First Name”. Signature Please review your tax return before you sign it. Complete the return to the bottom of Page 2 to ensure you receive all credits and exclusions. PIT- CFR must be completed if the check of the deceased taxpayer is to be issued to the estate. Paid Preparer

Page 12 Please complete all the fields in the Paid Preparer section. You must also sign the return. PIT-RSA Instructions For additional information regarding deductible expenses, please see the instructions for the federal Schedule A. Medical and Dental Expenses You are permitted to deduct medical and dental expenses paid, after reimbursement, to the extent that they exceed 10% of your adjusted gross income. To calculate the amount that may be deducted, please follow the line-by-line instructions. • Line 1: Enter the total of your medical and dental expenses, after you reduce these expenses by any payments from insurance, other resources, or the amount of credit claimed as a organ or marrow donation credit. • Line 2: Enter the amount from federal Form 1040, Line 11. • Line 3: Multiply Line 2 by 7.5% (0.075) • Line 4: Subtract line 3 from Line 1. If line 3 is greater than Line 1, enter zero. State and Local Taxes You are entitled to include certain taxes paid as an itemized deduction for Delaware purposes. You may include either state and local income taxes or sales taxes, but not both. You may also deduct real estate taxes and personal property taxes paid. The amount you can deduct for state and local taxes paid is limited. A cap is currently set in federal law at $40,000 for single, head of household, or joint filers, and $20,000 for married individuals using separate or combined separate filings. Married individuals using separate or combined separate filings may allocate real estate taxes paid between their returns as they deem appropriate. The Tax Cuts and Jobs Act limited itemized deductions for taxes paid. The limitation does not apply to taxes paid or accrued in carrying on a trade or business or activity engaged in the production of income, which should not be included on (PIT-RSA). Line 5a: Enter any non-Delaware state or local income taxes that are not otherwise claimed as a credit on Form PIT-RES. DO NOT INCLUDE any Delaware tax paid, whether or not claimed as a credit on Form PIT-RES. DO NOT INCLUDE the taxes paid that generated the credit you receive for taxes paid to another state on Line 28 of the Form PIT-RES. Line 5b: Enter any state or local sales taxes paid. You may deduct income taxes or sales taxes, but not both. Do not enter anything on Line 5b if you have claimed income taxes on Line 5a. Line 5c: Enter any state and local real estate taxes paid. Line 5d: Enter any state and local personal property taxes paid. Line 5e: Add Lines 5a through 5d or enter amount from worksheet. Line 5f: If line form 1040 or 1040 SR line 11b is equal to or less than $500,000 ($250,000 if married filing separately) and you did not complete federal Form 2555, federal Form 4563, or excluded income from Puerto Rico enter the smaller of Line 5e or $40,000 ($20,000 if married filing a separate return). If line 1 is more than $500,000 ($250,000 if married filing separately) or if you completed federal Form 2555, federal Form 4563, or excluded income from Puerto Rico, complete the State and Local Tax Deduction Worksheet. Examples below are for filers with federal adjusted gross income of less than $500,000 ($250,000 if married filing separately) or others please see instructions of state and local deduction worksheet Example 1: If you paid $40,000 of real property taxes, $5,000 of local income taxes, and $25,000 of state income taxes from other states that did not result in a credit on line 28, then your deduction on line 5f would be limited to $40,000. Example 2: If you paid $14,000 of real property taxes, $2,000 of local income taxes, and $10,000 of state income taxes withheld from other states that did not result in a credit on line 28, that were included in line 35 of Form PIT-RES, your deduction on line 5f would be $16,000. Example 3: If you paid $2,000 of real property taxes, $1,000 of local income taxes, and $5,000 of Pennsylvania state income taxes for which you did not claim a credit on Line 28 of the Form PIT-RES, your deduction on Line 5f would be $8,000. Interest You Paid You are entitled to deduct certain interest paid, subject to the limitations imposed pursuant to federal law. Line 8a: Enter home mortgage interest and points reported on a federal Form 1098. Line 8b: Enter home mortgage interest NOT reported on a federal Form 1098. Line 8c: Enter points not reported on a Form 1098. Line 8d: This field is Reserved for Future Use. Line 8e: Add Lines 8a through 8c. Line 9: Enter investment interest paid. Attach federal Form 4952. Gifts to Charity You may deduct certain gifts to charity, subject to the same limitations imposed by federal law. Line 11: Enter gifts by cash or check. Line 12: Enter gifts by other than cash or check. If the value of any gift exceeded $250, please see the instructions for the federal Schedule A. You must attach federal Form 8283, if you made non-cash contributions in excess of $500. Line 13: Enter any carryover from a prior year. Line 14: Add Lines 11 through Line 13. Casualty and Theft Losses You may deduct certain casualty and theft losses, as permitted under federal law. Enter the amount of these losses on Line 15. Other Itemized Deductions You may deduct certain other itemized deductions, as permitted under federal law. Enter the amount of these deductions on Line 16, with an explanation. See the Instructions for federal Schedule A for more information. Total Itemized Deductions Line 17: Add the amounts on Lines 4, 7, 10, 14, 15, and 16. If using filing status 1, 2, 3 or 5, enter this amount on Line 17a. If you are filing status 4, Married Filing Combined Separate, allocate the itemized deductions between the spouses and enter the amount attributable to each spouse on Line 17b. Enter these amounts on Line 13 of the Form PIT-RES. Line 18: Check this box if you elect to itemize even though the standard deduction would be greater than your itemized deductions. Instructions For Tax Year 2025 Amended Returns Only Use Form PIT-RES to correct Form PIT-RES and check the Amended Return checkbox. When And Where To File: File Form PIT-RES Amended only after you have filed your original return. Generally, Form PIT-RES Amended must be filed within three (3) years after the date the original return was due, or within two (2) years after the date the tax was paid, whichever is later. A Form PIT-RES Amended based on a net operating loss carry back must be filed within three (3) years after the date the return creating the net operating loss carry back is due. Therefore, even though the return the operating loss is being carried back to is out of statute, if the return creating the operating loss is still in statute, the carry back year becomes

Page 13 “in statute”. Form PIT-RES Amended should be mailed to: Delaware Division of Revenue P.O. Box 8711 Wilmington, Delaware 19899-8711 For Line 57 Net Balance Due mail to: Delaware Division of Revenue P.O. Box 508, Wilmington, DE 19899-0508 For Line 58 Net Refund mail to: Delaware Division of Revenue P.O. Box 8710 Wilmington, DE 19899-8710 Who Must File: If your federal return is changed for any reason, it may affect your Delaware State income tax liability. This would include changes made as a result of an examination of your federal return by the IRS. You are required to report to the Division of Revenue such change within ninety (90) days after the final determination of such change and indicate your agreement with such determination or the grounds of your disagreement. Attach a copy of any federal adjustments to your Delaware amended return. What To File: 1. Residents file Form PIT-RES, Resident Amended Delaware Personal Income Tax Return. 2. Non-Residents file Form PIT-NON, Non-Resident Amended Delaware Personal Income Tax Return. 3. Part-Year Residents may choose to file Form PIT-RES or Form PIT-NON. Specific Instructions You can use form PIT-RES if the return you are amending is for a fiscal year and the ending date of the fiscal year is 2025 or later starting on Page 1.

NAME, ADDRESS AND TAXPAYER ID: If amending a joint or married filing combined separate return, list your names and taxpayer IDs in the same order as shown on the original return. Ensure the taxpayer IDs on your amended return match those on your original return. If amending to change from a married or filing separate to a joint or married filing combined separate return, and your spouse did not file an original return, enter your name and taxpayer ID first. FILING STATUS: Check the appropriate filing status for your amended return. If amending to change your filing status, check your new filing status. Line By Line Instruction Check “Amended Return” checkbox on Page 1 of PIT-RES. Page 4 Instructions For an Amended PIT-RES only. Complete the return starting on Line 1 through Line 40, using corrected information, then go to Line 48. CORRECTING WAGES – If you are correcting wages or other employee compensation, you must attach a copy of all additional or corrected W-2 forms not filed with your original return. Line 49 Amount Paid on Original Return Please enter the amount paid with your return as originally filed. This will be no more than the amount in Line 41 of that return. Please include all prior payments from any previously filed return. Line 51 Refund Received Enter the amount, if any, refunded from your original return and/or any previously amended return. Use actual amount(s) received. Line 52 Estimated Tax Carryover and/or Special Funds Contributions Enter the total amount, if any applied to your estimated tax account and/ or contributed to the Special Funds on your original return and/or any previous amended return(s). Line 54 Balance Due If Line 33 is greater than Line 53, subtract Line 53 from Line 33. NOTE: FOR COMBINED SEPARATE RETURNS, ENTER THE AMOUNT, IF ANY, IN COLUMN A ON LINE 54 AND THE AMOUNT, IF ANY IN COLUMN B ON LINE 54. Line 55 Overpayment If Line 53 is greater than Line 33, subtract Line 33 from Line 53. NOTE: FOR COMBINED SEPARATE RETURNS, ENTER THE AMOUNT, IF ANY, IN COLUMN A ON LINE 55 AND THEAMOUNT, IF ANY, IN COLUMN B ON LINE 55. Line 56 Carryover to 2026 Estimated Taxes Enter the portion of your overpayment to be applied to your next year’s estimated tax account. DO NOT claim a carryover if the carryover year’s return has already been processed. Your overpayment will be refunded to you. Line 57 Penalties and Interest Due You may choose to compute the amount of penalties and interest due or you may leave Line 57 blank and the Division of Revenue will calculate the amount for you and send you a bill. If you have a balance due on Line 54, calculate the interest due at a rate of one-half percent (1/2%) per month from the due date of the original return until the time the tax is paid. If you have calculated the Underpayment of Estimated taxes using Form PIT-UND, please check the “Form PIT-UND Attached” box and include the amount here. Line 58 Net Balance Due If you use filing status 1, 2, 3 or 5, enter the amount from Line 54 plus amounts from Lines 56 and 57 on Line 58. If you use filing status 4, enter the total balance due, if any (Line 54, Column A and B, less Line 55 Column A and B, plus Lines 56 and 57). Line 59 Net Refund Due If you use filing status 1, 2, 3, or 5, enter the amount from Line 55 minus amounts from Lines 56 and 57 on Line 59. If you use filing status 4, enter the total overpayment, if any (Line 55, Column A and B, less Line 54 Column A and B, minus Lines 56 and 57). Form PIT-RSS Instructions (Resident Schedules) DE Schedule I – Credit for Income Taxes Paid to Another State You are permitted to receive credit for income taxes paid to more than one state. Column A is reserved for filing status 4 (Reconcile your federal totals to the appropriate individual). Column B is reserved for Taxpayers using filing statuses 1, 2, 3, or 5. Lines 1 – 5: Enter the 2-character names of the other State(s) and the amount of credit claimed in HIGHEST to LOWEST credit amount order. Line 6: Enter Total. DE Schedule II – Earned Income Tax Credit (EITC) DO NOT complete PIT-RSS Schedule II if you have not taken an Earned Income Credit on your federal return. For each child for whom you claimed the Earned Income Credit on your federal return, provide the following information: Line 7a: Enter the first name of each child. Line 7b: Enter the last name of each child. Line 8: Enter the taxpayer identification number (ID) of each child.

Page 14 Line 9: Enter the date of birth of each child. Line 10: Please indicate by checking the appropriate box(es) if the child was under age 24 at the end of 2025, a student, or younger than you (or your spouse, if filing jointly). Line 11: Check the appropriate box(es) relating to disability. Line 12: Enter the amount from Form PIT-RES Line 33. If you use filing status 4, combined separate return, enter the PIT-RES Line 33 amount from the same column with the higher taxable income amount from PIT- RES Line 33. Line 13: Enter the Federal Earned Income Credit from federal Form or IRS form 1040 or 1040-SR, Line 27. Line 14: Multiply Line 13 x 0.045 Line 15: Multiply Line 13 x 0.20 Line 16: REFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is greater than or equal to Line 12, enter amount from Line 14 here and on Line 34 of Form PIT-RES and check the refundable box on Line 34 of Form PIT-RES. Line 17: NONREFUNDABLE EARNED INCOME TAX CREDIT - If Line 14 is less than Line 12, compare Line 12 to Line 15 and enter the smaller amount here and also on Line 34 of Form PIT-RES and check the Non-Refundable box on Line 34 of Form PIT-RES. DE Schedule III – Contributions to Special Funds You and/or your spouse may wish to contribute to any or all the worthwhile funds listed on this schedule. Line 18: Enter the amount of your donation on the line provided next to each designated fund(s) of your choice. The minimum amount for a donation is $1. Line 19: Enter the total Contribution amount and on Line 43 of Form PIT- RES. DE Schedule IV – W-2 and 1099-R Information Complete this schedule listing all of your, and if applicable, spouse’s forms W-2 and 1099-R showing Delaware Income Tax withheld. Forms W-2 and 1099-R showing income tax withheld must still be attached to the front of your return. Use a separate line on the schedule for each W-2 and 1099-R attached to the return. Type: Select the appropriate checkbox to identify the type: W-2 or 1099-R Employer Name: Enter Name of employer Employer Taxpayer ID: Enter employer’s taxpayer id State: Enter employer’s state State Wages: Enter total wages received State Withholding: Enter amount of withholdings in box 17 on W-2 or box 14 on 1099-R Taxpayer or Spouse: Select the appropriate checkbox to identify the W-2 or 1099-R as yours or your spouse’s DE Schedule V – Delaware S Corporation Payments Complete this schedule by listing all estimated Delaware tax payments made by an S Corporation on behalf of you or your spouse. Use a separate line for each S Corporation. NOTE: If any of the schedules above are completed, Form PIT-RSS must be sent in with your Delaware return.

Page 15 SPECIAL FUNDS • Delaware’s Nongame Wildlife, Endangered Species and Natural Areas Preservation Fund: Helping Delaware face the challenges of managing and protecting native plants and animals, restoring wildlife habitat, and maintaining the natural beauty of the state. Please give a tax-deductible “Wild Gift” on Line 18A, Form PIT-RSS, Resident Schedule III. • Beau Biden Foundation: The foundation believes that child abuse can be prevented through effectively educating adults and children, developing the next generation of child welfare professionals, and strengthening child protection laws around the country. Please help by making a donation on line 18B, Form PIT-RSS, Resident Schedule III. Please visit our website at www.beaubidenfoundation.org. • Emergency Housing Assistance Fund: The homeless population in Delaware continues to increase. Crisis situations such as unemployment, family conflicts, displacement, evictions, fire, or utility failures force people to seek emergency housing. You can help by making a contribution on Line 18C, Form PIT-RSS, Resident Schedule III. • Delaware Breast Cancer Education: Providing outreach, education and support services throughout Delaware and the surrounding communities to encourage the early detection and treatment of breast cancer. Your contribution on Line 18D, Form PIT-RSS, Resident Schedule III, will help the nearly 750 women facing breast cancer in Delaware each year. • Organ and Tissue Donation Awareness Trust Fund: One organ and tissue donor can save or enhance the lives of 50 people. Make a contribution on Line 18E, Form PIT-RSS, Resident Schedule III, to help increase the number of organ and tissue donors in Delaware. Register as an organ and tissue donor at www.donatelife-de.org. • Delaware Diabetes Education Fund: Administered by the American Diabetes Association (ADA), our mission is to prevent and cure diabetes, and to improve the lives of those affected by diabetes. For more information, please call 1-800-DIABETES or visit www.diabetes. org. Help 85,000 Delawareans with diabetes by making a contribution on Line 18F, Form PIT-RSS, Resident Schedule III. • Delaware Veterans Home Fund: Show your support by making a contribution on Line 18G, Form PIT-RSS, Resident Schedule III. Your tax contribution will assist the Delaware Commission of Veterans Affairs in maintaining a facility that provides much-needed services to our aging veteran population. Please honor our heroes with a Veterans Home contribution. Thank you for your support! • Delaware National Guard And Reserve Emergency Assistance Fund: Supporting members of the Delaware National Guard and members of other Reserve Components (Army, Navy, Air Force, Marine Corps, Coast Guard). Please show your support by making a contribution on Line 18H, Form PIT-RSS, Resident Schedule III. • Delaware Juvenile Diabetes Fund: The leading charitable funder and advocate for research on type 1 diabetes, JDRF is associated with major breakthroughs in type 1 diabetes research, such as the artificial pancreas, beta cell regeneration and the treatment of complications. Your tax-deductible donation to JDRF may be made on Line 18I, Form PIT-RSS, Resident Schedule III. • Delaware Chapter Of The National Multiple Sclerosis Society: Funding programs, services, and financial assistance needed by Delawareans with MS, plus important research into the cause of MS, the development of more effective treatments, and eventually the cure. Please help by making a contribution on Line 18J, Form PIT-RSS, Resident Schedule III. • Delaware Ovarian Cancer Foundation: Our mission is to increase awareness and education, to facilitate research for an early detection test, and to support women affected by ovarian cancer. Please show your support by making a contribution on Line 18K, Form PIT-RSS, Resident Schedule III. • SL24: UnLocke the Light Foundation Fund: Programs dedicated to educating the community and ending the stigma, myths, and barriers surrounding mental health and encouraging productive conversations regarding mental health and wellness. The Foundation provides uninsured and underinsured young people the means to get the critical and ongoing health services they need through the SL24 Mental Health Scholarship program and provides access to trained Peer24 Team Members, Support Groups, and safe spaces like Sean’s House and Sean’s Rooms. Please show your support by making a contribution on Line 18L, Form PIT-RSS, Resident Schedule III. • White Clay Creek Wild And Scenic River Preservation Fund: Working to improve water quality, conserve open space, woodlands, wetlands, and geological features, protect rare native plant and animal species, and aid in the preservation of cultural, historical, and archaeological sites. Please help by making a contribution on Line 18M, Form PIT-RSS, Resident Schedule III. • The Home Of The Brave Foundation, Inc.: Established to furnish food, shelter, and counseling to veterans of the Armed Forces of the USA without regard to sex, race, color, or creed and provide positive, supportive assistance to transition out of homelessness. Please help by contributing on Line 18N, Form PIT-RSS, Resident Schedule III. For more information, visit www.homeofthebravefdn.org. • Delaware Veterans Trust Fund: Provides financial assistance to eligible veterans, making a difference for veterans who need assistance with reintegration on their return home, those with disabilities awaiting benefits, or those who have met with a financial hardship. Show your support for veterans with a contribution on Line 18P, Form PIT-RSS, Resident Schedule III. • Protecting Delaware’s Children Fund: Supports an annual public education campaign during Child Abuse Prevention and Awareness Month, to educate the public about the signs of child abuse and the duty to report. Your contribution on Line 18Q, Form PIT-RSS, Resident Schedule III will make certain that the public knows and understands their role in keeping children safe. • Food Bank Of Delaware: Our mission is to provide nutritious foods to Delawareans in need and facilitate long-term solutions to the problems of hunger and poverty through community education and advocacy. You can help by making a contribution on Line 18R, Form PIT-RSS, Resident Schedule III. • Delaware Habitat For Humanity: Habitat for Humanity organizations in New Castle County, Kent County, and Sussex County bring people together to build homes, communities, and hope. You can help by making a contribution on Line 18S, Form PIT-RSS, Resident Schedule III. Your contribution will be directed to the Habitat for Humanity in the county in which you live. • B+ Childhood Cancer: The B+ Foundation is helping kids fight cancer by providing financial and emotional support to families of children with cancer nationwide. The B+ Foundation also funds critical, cutting- edge childhood cancer research. For more information, please visit our website at www.bepositive.org. You can help by making a contribution on Line 18T, Form PIT-RSS, Resident Schedule III. • Combined Campaign for Justice: The goal of Combined Campaign for Justice is to help bridge the justice gap in Delaware and ensure civil legal aid is available to poor and vulnerable people when it matters most. There is a significant justice gap in Delaware—more than eighty percent of the civil legal needs of poor people are going unmet. You can help by making a contribution on Line 18U, Form PIT-RSS, Resident Schedule III.