Deductions.

Del. Code tit. 30, § 1107
in effect
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The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc02/index.htmlFetched: 10/4/2026