Imposition and rate of tax; separate tax on lump-sum distributions

50 rules2 of 5 subsections

(a)(1) For taxable years beginning before January 1, 1985,…∀ 31#

(a) (1) For taxable years beginning before January 1, 1985, the amount of tax shall be determined as follows: 1.4% of the amount of taxable income not in excess of $1,000; 2.0% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 3.0% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 4.2% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 5.2% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 6.2% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 7.2% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 8.0% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 8.2% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 8.4% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 8.8% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 9.4% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 11.0% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 12.2% of the amount of taxable income in excess of $40,000, but not in excess of $50,000; 13.5% of the amount of taxable income in excess of $50,000.

(2) For taxable years beginning after December 31, 1984, and before January 1, 1986, the amount of tax shall be determined as follows: 1.3% of the amount of taxable income not in excess of $1,000; 1.8% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.7% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.8% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 4.7% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 5.6% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 6.5% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 7.2% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 7.4% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 7.6% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 7.9% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 8.5% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 9.9% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 10.7% of the amount of taxable income in excess of $40,000.

(3) For taxable years beginning after December 31, 1985, and before January 1, 1987, the amount of tax shall be determined as follows: 1.2% of the amount of taxable income not in excess of $1,000; 1.6% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.5% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.5% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 4.3% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 5.1% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 5.9% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 6.6% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 6.7% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 6.9% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 7.2% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 7.7% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 9.0% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 9.7% of the amount of taxable income in excess of $40,000.

(4) For taxable years beginning after December 31, 1986, and before January 1, 1988, the amount of tax shall be determined as follows: 1.0% of the amount of taxable income not in excess of $1,000; 1.4% of the amount of taxable income in excess of $1,000, but not in excess of $2,000; 2.3% of the amount of taxable income in excess of $2,000, but not in excess of $3,000; 3.2% of the amount of taxable income in excess of $3,000, but not in excess of $4,000; 3.9% of the amount of taxable income in excess of $4,000, but not in excess of $5,000; 4.6% of the amount of taxable income in excess of $5,000, but not in excess of $6,000; 5.4% of the amount of taxable income in excess of $6,000, but not in excess of $8,000; 6.0% of the amount of taxable income in excess of $8,000, but not in excess of $10,000; 6.1% of the amount of taxable income in excess of $10,000, but not in excess of $15,000; 6.3% of the amount of taxable income in excess of $15,000, but not in excess of $20,000; 6.5% of the amount of taxable income in excess of $20,000, but not in excess of $25,000; 7.0% of the amount of taxable income in excess of $25,000, but not in excess of $30,000; 8.2% of the amount of taxable income in excess of $30,000, but not in excess of $40,000; 8.8% of the amount of taxable income in excess of $40,000.

(5) For taxable years beginning after December 31, 1987, and before January 1, 1996, the amount of tax shall be determined as follows: 3.2% of taxable income in excess of $2,000, but not in excess of $5,000; 5.0% of taxable income in excess of $5,000, but not in excess of $10,000; 6.0% of taxable income in excess of $10,000, but not in excess of $20,000; 6.6% of taxable income in excess of $20,000, but not in excess of $25,000; 7.0% of taxable income in excess of $25,000, but not in excess of $30,000; 7.6% of taxable income in excess of $30,000, but not in excess of $40,000; 7.7% of taxable income in excess of $40,000.

(6) For taxable years beginning after December 31, 1995, and before January 1, 1997, the amount of tax shall be determined as follows: 3.2% of taxable income in excess of $2,000 but not in excess of $5,000; 5.0% of taxable income in excess of $5,000 but not in excess of $10,000; 6.0% of taxable income in excess of $10,000 but not in excess of $20,000; 6.35% of taxable income in excess of $20,000 but not in excess of $25,000; 6.65% of taxable income in excess of $25,000 but not in excess of $30,000; 7.1% of taxable income in excess of $30,000.

(7) For taxable years beginning after December 31, 1996, and before January 1, 1999, the amount of tax shall be determined as follows: 3.1% of taxable income in excess of $2,000 but not in excess of $5,000; 4.85% of taxable income in excess of $5,000 but not in excess of $10,000; 5.8% of taxable income in excess of $10,000 but not in excess of $20,000; 6.15% of taxable income in excess of $20,000 but not in excess of $25,000; 6.45% of taxable income in excess of $25,000 but not in excess of $30,000; 6.9% of taxable income in excess of $30,000.

(8) For taxable years beginning after December 31, 1998, and before January 1, 2000, the amount of tax shall be determined as follows: 2.60% of taxable income in excess of $2,000 but not in excess of $5,000; 4.30% of taxable income in excess of $5,000 but not in excess of $10,000; 5.20% of taxable income in excess of $10,000 but not in excess of $20,000; and 5.60% of taxable income in excess of $20,000 but not in excess of $25,000.

(9) For taxable years beginning after December 31, 1998, and before January 1, 2000, the amount of tax shall be determined by reference to paragraph (a)(8) of this section and 5.95% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.40% of taxable income in excess of $60,000.

(10) For taxable years beginning after December 31, 1999, and before January 1, 2010, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; and 5.55% of taxable income in excess of $25,000 but not in excess of $60,000.

(11) For taxable years beginning after December 31, 1999, and before January 1, 2010, the amount of tax shall be determined by reference to paragraph (a)(10) of this section and 5.95% of taxable income in excess of $60,000.

(12) For taxable years beginning after December 31, 2009, and before January 1, 2012, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.95% of taxable income in excess of $60,000.

(13) For taxable years beginning after December 31, 2011, and before January 1, 2014, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.75% of taxable income in excess of $60,000.

(14) For taxable years beginning after December 31, 2013, the amount of tax shall be determined as follows: 2.2% of taxable income in excess of $2,000 but not in excess of $5,000; 3.9% of taxable income in excess of $5,000 but not in excess of $10,000; 4.8% of taxable income in excess of $10,000 but not in excess of $20,000; 5.2% of taxable income in excess of $20,000 but not in excess of $25,000; 5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.

de_pit_2026_supported_profile_applies

Derived

source: Fail-closed status for the bounded full-year resident standard-deduction profile

- name: de_pit_2026_supported_profile_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Fail-closed status for the bounded full-year resident standard-deduction profile
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: The entire taxable income of a resident of this State
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-de/statute/30/1108
            excerpt: >-
              The deduction of a resident individual shall be the standard deduction, unless the
              individual elects to itemize deductions
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-de/statute/30/1108
            excerpt: >-
              the standard deduction of a resident individual shall be $3,250, and the standard
              deduction of resident spouses shall be $6,500 if they file a joint return and $3,250
              each if they file separate returns
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1114
            excerpt: >-
              spouses who file a joint federal return but who elect to determine their Delaware
              taxes separately
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: >-
              a separate tax in the amount determined in paragraph (b)(2) of this section, on the
              ordinary income portion of a lump sum distribution
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: >-
              Any deduction, to the extent such deduction exceeds $30,000, for a net operating loss
              carryback
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: >-
              The amount of $2,000 by any person who has a total and permanent disability or by a
              person who is over 60 years of age
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: For persons age 60 or older, amounts received, not to exceed $12,500, as pensions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: >-
              contributed by an individual during the taxable year to 1 or more accounts established
              and maintained pursuant to the DE529 Education Savings Plan
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-de/statute/30/1102
            excerpt: >-
              contributed by an individual during the taxable year to 1 or more accounts established
              and maintained pursuant to the Delaware Achieving a Better Life Experience
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        de_pit_2026_input_domain_is_valid
        and de_pit_2026_is_full_year_resident
        and not de_pit_2026_is_joint_return
        and de_pit_2026_elects_standard_deduction
        and not de_pit_2026_uses_separate_spouse_mechanics
        and not de_pit_2026_has_section_1102_b_lump_sum_distribution
        and de_pit_2026_federal_nol_carryback_deduction == 0
        and not de_pit_2026_completed_low_income_age_or_disability_exclusion_trigger
        and de_pit_2026_pension_retirement_or_military_income == 0
        and de_pit_2026_de529_total_contributions == 0
        and de_pit_2026_able_total_contributions == 0

(a)(1) For taxable years beginning before January 1, 1985,…∀ 31#

(b)(1) In addition to the tax imposed under subsection (a)…#

(c)The tax rates established by paragraph (a)(4) of this…#

(d)(1) In lieu of the tax imposed by subsection (a) of…∀ 9#

(e)Where the rates of tax prescribed in subsection (a) of…#