They have taken Delaware State income tax out of my payments in 1999 although they no longer operate in Delaware since 1998. I have reviewed your apportionment formula and did not work any days, in Delaware in 1999. If there is any tax liability, please provide me details of why and tell me how to calculate Schedule W, which clearly shows there is no apportioned Delaware income when no days are worked in Delaware for a non-resident. If you do not live or work in Delaware, you are not liable to pay Delaware taxes. However, if you are receiving severance pay from a Delaware company, the income is considered taxable to Delaware.
Severance pay is taxable, based on the years of service rendered to Delaware.
Please note, the inheritance tax has been repealed for those decedents dying after December 31, 1998. I am in the military and stationed in Delaware, but I am a legal resident of New Jersey. You would reflect all your income in Column 1, the Federal column and your part-time Delaware income in Column 2, the DE column. We can change your address in the system at any time. If it is changed before the middle of November, then your new address will appear on the Personal Income Tax mailing label.