{"data":{"id":"us-de/30-del.-c.-1167","jurisdiction":"us-de","citation":"30 Del. C. § 1167","heading":"Minimum tax and prorating of exemptions.","body":"If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title:\n(1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and\n(2) Notwithstanding the provisions of § 1166 of this title [repealed], the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.","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#1167","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"cf0384a2fe4f752a7f2bed1b2c4f095e168071d42835f22762f56a1e0e4f7a3e","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1166","next":"us-de/30-del.-c.-1168"},"notice":"GroundRules: Original legal text. Not legal advice."}