Change of status as resident or nonresident during the year.

Del. Code tit. 30, § 1165
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc08/index.htmlFetched: 10/4/2026