Delaware Form PIT-RES: Filing the Final Income Tax Return for a Deceased Resident

One of the first tax tasks after someone dies in Delaware is filing their final state income tax return. Most executors know they have to do it. Far fewer know the exact form, the specific deadline, or what income actually goes on it — and Delaware has a wrinkle that trips people up every year.

The form is PIT-RES (Personal Income Tax — Resident), and it covers the income the decedent earned from January 1 of the year they died through the exact date of death. Nothing after that date goes on this return; post-death income belongs on a separate fiduciary return.

Delaware's April 30 Deadline — Not April 15

Federal final returns for deceased individuals follow the same April 15 deadline as ordinary returns (with the standard October extension available). Delaware does not mirror the federal deadline. Delaware's personal income tax deadline is April 30 — two weeks later than the federal due date.

That gap is small enough that many people either forget about it or assume the dates are the same. The Division of Revenue imposes a late-payment penalty of 1% per month and a failure-to-pay penalty of up to 5% per month (capped at 50%), so missing this deadline has real consequences.

If the decedent died between January 1 and April 30 of the current year, two returns may be required: the prior-year return (if it hadn't been filed yet at the time of death) and the final return for the current year. Both carry the same April 30 deadline for the relevant tax year.

Who Files and Signs the Return

The executor or administrator of the estate files Form PIT-RES on behalf of the decedent. If no formal executor has been appointed — which may be the case in the early weeks after death, before the Register of Wills has issued Letters Testamentary — the surviving spouse or next of kin who will be handling the estate can file.

The return must indicate that the taxpayer is deceased. On the PIT-RES form, there is a specific checkbox for this. The executor signs in the capacity of the personal representative, not as themselves. The return is filed under the decedent's Social Security Number, not the estate's EIN — the PIT-RES is the final personal return, not a fiduciary return.

If a joint return was filed in prior years with a surviving spouse, Delaware allows a joint final return for the year of death in most circumstances, which can produce a lower overall tax liability than filing separately. The surviving spouse signs on their own behalf; the executor signs on behalf of the decedent.

What Income Goes on the PIT-RES

The PIT-RES includes all income earned by the decedent from the start of the tax year through the date of death. This means:

• W-2 wages earned through the final workday
• Social Security income received before death (amounts received after death are typically returned)
• IRA or retirement account distributions taken before death
• Investment income (dividends, capital gains distributions, interest) from brokerage statements dated before the date of death
• Rental income from properties the decedent owned, through the date of death
• Self-employment income, if applicable, through the date of death

Income that arrives after the date of death — rent received by the estate after the decedent died, interest that accrued on bank accounts during estate administration, dividends paid on stocks the estate held — does not belong on the PIT-RES. That income is reported on the Delaware Fiduciary Income Tax Return (Form FID-TAX, formerly called Form 400), which is a separate filing obligation.

Gathering the Documents

Before you can complete the PIT-RES, you need the decedent's financial records for the year. The practical challenge is that statements and tax forms may not have arrived yet, or they may be sitting in the decedent's email or mailbox. The executor should:

• Contact the decedent's employers for final W-2s
• Request year-of-death account statements from banks and brokerage firms
• Obtain 1099s for interest, dividends, and Social Security
• Pull the prior year's Delaware and federal returns to understand the income pattern and confirm prior-year state tax credits or carry-forwards

If information is missing and the return cannot be completed accurately by April 30, Delaware allows extensions. Filing for an extension on Form 200EX (or using the Delaware Taxpayer Portal) gives additional time to file — but not additional time to pay any tax owed. An estimated payment should accompany the extension request to avoid interest on underpayment.

Claiming a Refund on Behalf of the Estate

If the decedent overpaid taxes during the year — through payroll withholding that exceeded the final tax liability, for example — that refund belongs to the estate, not to the IRS or the Division of Revenue.

To claim a refund from a final Delaware return, the executor attaches Form PIT-CFR (Claim for Refund Due a Deceased Taxpayer) to the PIT-RES. This form identifies the executor or authorized representative and confirms their legal authority to receive the refund. Without Form PIT-CFR, the Division of Revenue will not issue a refund check made out to the estate or the executor.

If the refund is being claimed by a surviving spouse who filed jointly, the PIT-CFR process is somewhat simplified, but it is still required documentation. Do not assume the refund will be released automatically.

Non-Resident Decedents: Form PIT-NON

If the decedent was not a Delaware resident at the time of death but had Delaware-sourced income — rental income from Delaware property, wages from a Delaware employer, or business income from Delaware sources — the applicable form is PIT-NON (Personal Income Tax — Non-Resident), not PIT-RES. The same April 30 deadline applies.

Delaware-sourced income means income with a direct nexus to the state. Owning a brokerage account at a national firm headquartered in Delaware does not make investment income Delaware-sourced.

The Connection to Probate and the Register of Wills

The final PIT-RES filing is separate from probate, but the two tracks run in parallel. The Register of Wills does not require proof that the final income tax return has been filed before closing the estate, and the Division of Revenue does not formally communicate with the Register of Wills about individual returns. However, the executor has a fiduciary duty to the beneficiaries to settle all tax obligations before distributing estate assets. Distributing estate funds before the final income tax liability is confirmed — and before any potential refund has been collected — exposes the executor to personal liability.

A practical sequencing: file the PIT-RES (and any federal Form 1040 for the final year) early in the estate administration, collect any refund using Form PIT-CFR, and hold the tax clearance documentation in the estate file alongside the Register of Wills inventory and accounting records.

For a complete map of how the final income tax return fits alongside the fiduciary income tax return, property transfer obligations, and the county probate closing process, the Delaware Final Tax & Estate Tax Guide covers all of these threads in a single chronological workflow built specifically for Delaware executors.

See more Delaware guides →