Delaware taxes residents on all income. You can be a resident by domicile, or by keeping a home in the state and spending enough days there.
You are a Delaware resident if you are domiciled in Delaware, or if you maintain a permanent place of abode in the state and spend more than 183 days there. Delaware offers a foreign-travel exception, roughly 495 days abroad, that can remove resident status.
Delaware treats a non-domiciliary as a resident when two things are true in the same year: you maintain a permanent place of abode in the state, and you spend more than 183 days there. Meet both and Delaware taxes you as a resident even if your true home is elsewhere. Delaware offers a foreign-travel exception, roughly 495 days abroad, that can remove resident status.
Delaware does not spell out how partial days are counted, so count conservatively and keep records. Days add up across every trip during the year, not just one stay.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed counts your days in Delaware automatically and warns you before you cross the line.
Maintaining a permanent place of abode in Delaware and spending more than 183 days in the state during the year, even if you are domiciled elsewhere.
Delaware does not spell out how partial days are counted, so count conservatively and keep records.
Residents are taxed on all income for the year.
Track your days by state automatically and keep an export ready before anyone asks for it.
