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§ 1125 Individual who is Delaware resident for part of year; computation of tax.

30 DE Code § 1125 (2019) (N/A)
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An individual who is a resident of this State for only part of a taxable year shall have the election to either:

(1) Report and compute the tax as payable by such individual under this chapter as if the individual were a resident for the entire taxable year and be allowed the applicable credit as provided in § 1111 of this title; or

(2) Report and compute the tax as if the individual were a nonresident of this State for the entire year, except, however, that for purposes of such computation:

68 Del. Laws, c. 82, § 6; 70 Del. Laws, c. 186, § 1.

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