HB 177 has moved the go live for transitioning Delaware DBA registration from courts to DOR. DBA registration will move to DOR starting February 2nd, 2026. More Info

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Technical Information Memorandums (TIMs)


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Chronological Listing:

NUMBER SUBJECT DATE
TIM 2025-01 Marijuana Tax Business Deductions 3/20/25
TIM 2024-01 Short-Term Rental Lodging Tax 11/15/24
TIM 2023-01  988-Behavioral Health Crisis Intervention Services 12/11/23
TIM 2022-02 Treatment of wage income for individuals working remotely for 2021 tax returns 1/31/22
TIM 2022-01 Exemption of Unemployment Compensation 01/28/22
TIM 2021-04 Hurricane Ida Relief 10/07/21
TIM 2021-03 Covid-19 Filing Extensions 03/18/21
TIM 2021-02 Treatment of Wages for Remote Work in 2020 03/18/21
TIM 2021-01 Exemption of Unemployment Compensation 01/29/21

NUMBER SUBJECT DATE
TIM 2020-02 Electronic Filing Requirement 11/06/20
TIM 2020-01 COVID-19 Filing Extensions 03/23/20
TIM 2019-02 Credit for Maryland County and Nonresident Tax Against Delaware State Income Tax 05/17/19
TIM 2019-01 Itemized Deductions: $10,000 Aggregate Limit on State and Local Taxes Paid 02/26/19
TIM 2017-04 Cigarette Tax Increase: Floor Inventory Required 07/28/17
TIM 2017-03 Increase to State of Delaware Realty Transfer Tax 07/27/17
TIM 2017-02 C Corporation Tentative Return Filing Deadline 03/28/17
TIM 2017-01 C Corporation Return Filing Deadline – Automatic Extension 02/13/17

NUMBER SUBJECT DATE
TIM 2010-01 Legislation Update 10/25/10
TIM 2009-01 Cigarette Tax Increase 07/10/09
TIM 2009-02 Legislation Update 07/26/09
TIM 2008-01 Legislation Update 07/09/08
TIM 2007-01 Cigarette Tax Increase 07/06/07
TIM 2007-02 Legislation Update 07/03/07
TIM 2006-01 Transfer Tax on Merger Transactions 01/31/06
TIM 2006-02 Legislation Update 08/01/06
TIM 2006-03 1099 Electronic/Magnetic Filing 09/15/06
TIM 2006-04 W-2 Electronic/Magnetic Filing 09/15/06
TIM 2006-05 Licensing Requirement for Delaware Non-Professional Sports Officials 12/01/06
TIM 2005-02 Legislation Update 11/14/05
TIM 2005-1 Hurricane Katrina Special Tax Relief 09/02/05

 



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