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Best answer by hbl3973

As you became a DE resident in 2016, you are subject to DE tax as a part-year resident.  The way that tax is computed is that a tentative tax is calculated as if you were a DE resident for the whole year and that amount is then prorated by the percentage of income actually earned in DE. 

5 replies

hbl3973
Employee
June 5, 2019
Was there any mention of DE on your W-2 or 1099's?
Employee
June 5, 2019
Do you mean that you didn't live in DE at all in 2016?
June 5, 2019
Yea i moved to de. From nj in sept. 2016
hbl3973
hbl3973Answer
Employee
June 5, 2019

As you became a DE resident in 2016, you are subject to DE tax as a part-year resident.  The way that tax is computed is that a tentative tax is calculated as if you were a DE resident for the whole year and that amount is then prorated by the percentage of income actually earned in DE. 

Employee
June 5, 2019
And you file a part-year NJ return, so the NJ tax for 2016 is less than a year's worth and the DE covers the other part of the year.
Employee
June 5, 2019

If you had no income at all (salary, interest, pension, Social Security, etc) while you lived in DE, then you would owe DE no tax.

June 5, 2019
Got you. Thank you so very much!