{"data":{"id":"us-de/30-del.-c.-1163","jurisdiction":"us-de","citation":"30 Del. C. § 1163","heading":"Returns by fiduciaries.","body":"An income tax return for:\n(1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent’s property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died;\n(2) An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual’s person or property, other than a receiver in possession of only a part of the individual’s property;\n(3) An estate or trust shall be made and filed by the fiduciary thereof;\n(4) Two or more fiduciaries acting jointly, may be made by any 1 of them.","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#1163","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"3e418fd635e90e7a7c5a41aecbcf5db2893fd44eecb814bc51426feb9242e28d","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1162","next":"us-de/30-del.-c.-1164"},"notice":"GroundRules: Original legal text. Not legal advice."}