{"data":{"id":"us-de/30-del.-c.-1601","jurisdiction":"us-de","citation":"30 Del. C. § 1601","heading":"Definitions.","body":"Whenever used in this chapter, the following terms shall have the meanings ascribed to them in this section:\n(1) “Beneficiary” has the meaning ascribed to it by common law, including, without limitation, any heir, devisee or legatee of an estate or beneficiary of a trust.\n(2) “Distributive share” means, with respect to any member and with respect to any taxable year of such member:\nIn the case of a pass-through entity that is classified as a partnership under the Internal Revenue Code, the distributive share of such member for such taxable year of the pass-through entity’s income, gain, loss or deduction, or items thereof, as appropriate, determined under § 704 of the Internal Revenue Code [26 U.S.C. § 704]; or\nIn the case of a pass-through entity that is an S corporation for federal income tax purposes, the pro rata share of such member for such taxable year of the pass-through entity’s income, gain, loss or deduction, or items thereof, as appropriate, determined under § 1377(a) of the Internal Revenue Code [26 U.S.C. § 1377(a)].\n(3) “Member of a pass-through entity” or “member” means a person treated for federal income tax purposes as either a partner in a partnership or a shareholder of an S corporation, but does not include a beneficiary of an estate or trust.\n(4) “Nonresident estate” means an estate which is not a resident estate.\n(5) “Nonresident trust” means a trust that is not a resident trust of this State.\n(6) “Pass-through entity” means any person:\na. Which is classified as a partnership under the Internal Revenue Code [26 U.S.C. § 1, et seq.]; or\nb. Which is classified as an “S corporation” for federal income tax purposes within the meaning of § 1361 of the Internal Revenue Code [26 U.S.C. § 1361].\n(7) “Resident estate” means the estate of a decedent who at death was domiciled in this State.\n(8) “Resident trust” means a trust:\na. Created by the will of a decedent who at death was domiciled in this State;\nb. Created by, or consisting of property of, a person domiciled in this State; or\nc. With respect to which the conditions of 1 of the following paragraphs are met during more than 1/2 of any taxable year:\n1. The trust has only 1 trustee who or which is:\nA. A resident individual of this State, or\nB. A corporation, partnership or other entity having an office for the conduct of trust business in this State;\n2. The trust has more than 1 trustee, and 1 of such trustees is a corporation, partnership or other entity having an office for the conduct of trust business in this State; or\n3. The trust has more than 1 trustee, all of whom are individuals and 1/2 or more of whom are resident individuals of this State.\n(9) “Trust” means an entity classified as a trust for federal income tax purposes, other than a trust of which the grantor or another person is treated as the owner of the entire trust under §§ 672 through 679 of the Internal Revenue Code [26 U.S.C. §§ 672-679].","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 16. Pass-Through Entities, Estates and Trusts","Subchapter I. In General"],"source_url":"https://delcode.delaware.gov/title30/c016/sc01/index.html#1601","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"23547203129e7f99f798cdcc3f1e95679338b9ee81c820611083e2ed4fcfe902","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1509-1510","next":"us-de/30-del.-c.-1602"},"notice":"GroundRules: Original legal text. Not legal advice."}