Moved from Florida to Delaware Mid-Year: Which State Tax Returns Do You File?
Answer
Delaware taxes the second half of the year. Florida has no personal income tax, so the pre-move income is untouched at state level; the Delaware part-year return picks up from the date you became a Delaware resident and prorates your deductions to that stretch.
Last verified
This move takes you into the state income tax system rather than out of it. Florida asked nothing of you; Delaware does, from the date your residency there begins.
What you file
- 1Part-year return · DelawareForm PIT-NON (part-year resident)
File a Delaware part-year return covering the months you lived in Delaware. Florida has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Florida | Delaware | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form PIT-NON |
| Part-year return | Not applicable | Form PIT-NON (part-year resident) |
| Credit for other-state tax | No income tax | Schedule I (Form PIT-RES) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Florida Department of Revenue | Delaware Division of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Delaware and working in Florida gives:One part-year return — the state you left.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Florida → DelawareWork state only
- Remote worker: Florida → DelawareConvenience-of-the-employer rule — employer state taxes you
- 1099 contractor: Florida → DelawareClient state only, if you work there
Other Florida pairs
Questions people actually ask
I moved from Florida to Delaware mid-year. Do I have to file in both states?
Delaware taxes the second half of the year. Florida has no personal income tax, so the pre-move income is untouched at state level; the Delaware part-year return picks up from the date you became a Delaware resident and prorates your deductions to that stretch.
How do I split my income between Florida and Delaware?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Florida resident belongs on the Florida return and income received afterwards on the Delaware return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Florida and Delaware rules on this page were last checked against Florida Department of Revenue and Delaware Division of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07