{"data":{"id":"us-de/30-del.-c.-1165","jurisdiction":"us-de","citation":"30 Del. C. § 1165","heading":"Change of status as resident or nonresident during the year.","body":"If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.","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#1165","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"4be7fc0e03d8047672898213391c3fbda152275e6c2673477208c53538a7f979","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1164","next":"us-de/30-del.-c.-1166"},"notice":"GroundRules: Original legal text. Not legal advice."}