Delaware Itemized Deductions

Itemized Deductions From Schedule A 

Enter the total amount of itemized deductions shown on Delaware Schedule A. All federal limitations apply to the calculation of Delaware itemized deductions. 

 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.

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 44, 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.

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 1/1/21–12/31/21 x .26 = $    (Enter this amount on Line 55).

Form 700 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 and any investment in Neighborhood Assistance for which you claimed a tax credit for Form 700 on Line 12 of your Delaware return. Form 1801AC and/or Form 2001AC and the Division of Revenue approval letter must be attached to your return.