{"data":{"id":"us-de/30-del.-c.-1161","jurisdiction":"us-de","citation":"30 Del. C. § 1161","heading":"Persons required to make returns of income.","body":"An income tax return with respect to the tax imposed by this chapter shall be made by the following:\n(1) Every resident individual who\na. Is required to file a federal income tax return for the taxable year, or\nb. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or\nc. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual’s spouse, is more than $15,449.\n(2) Every nonresident individual who has income from sources in this State.\n(3), (4) [Repealed.]","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter VIII. Returns and Payments of Tax"],"source_url":"https://delcode.delaware.gov/title30/c011/sc08/index.html#1161","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"b21b8b7a8df0bb4c235e9b23a24f1f8b56e69290ef32fbd5ee8009722f600d87","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1159-1160","next":"us-de/30-del.-c.-1162"},"notice":"GroundRules: Original legal text. Not legal advice."}