Who can apply
Federal EITC eligibility and Delaware resident-return rules apply. Filing status and how spouses file can affect the calculation.
What help is available
For tax year 2025, resident instructions offer a refundable credit equal to 4.5% of federal EITC or a nonrefundable 20% option. Compare the result; do not add both.
Documents to prepare
- The completed federal return and federal EITC amount.
- Wage and self-employment records.
- The matching Delaware resident return and required credit schedule.
How to get started
Select the correct year
Compare credit options
Follow the resident instructions. A refundable-credit claim requires PIT-CRS.
File and keep the calculation
Submit the required schedule with the return and retain your worksheets.
After applying
These stated percentages refer to 2025. Recheck instructions for another year and respond to any revenue-department notice.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Can I add both options?
No. Select the applicable option under the instructions.
Which option can produce a refund?
The refundable option can; nonrefundable credit only offsets tax.
Is this claimed through ASSIST?
No. Use the state tax return.
Can I reuse 2025 instructions for another year?
Use the forms for the year being filed.
Sources and review
Content checked October 1, 2026 using 2025 resident return instructions; Delaware tax forms. Current eligibility and the final decision remain with the program.
Historical screenshots: source reference.