Moved from Vermont to Delaware Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Vermont source can still pull a nonresident filing along with it.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · VermontForm IN-111 with Schedule IN-113
File a Vermont part-year return covering the months you lived in Vermont. A part-year resident of Vermont reports the income received while a Vermont resident, plus any Vermont-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · DelawareForm PIT-NON (part-year resident)
File a Delaware part-year return covering the months you lived in Delaware. A part-year resident of Delaware reports the income received while a Delaware resident, plus any Delaware-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Vermont | Delaware | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form IN-111 with Schedule IN-113 | Form PIT-NON |
| Part-year return | Form IN-111 with Schedule IN-113 | Form PIT-NON (part-year resident) |
| Credit for other-state tax | Schedule IN-117 | Schedule I (Form PIT-RES) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Vermont Department of Taxes | Delaware Division of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Delaware and working in Vermont gives:Two part-year returns.
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: Vermont → DelawareBoth states — credit offsets the double tax
- Remote worker: Vermont → DelawareConvenience-of-the-employer rule — both states tax you
- 1099 contractor: Vermont → DelawareHome state, plus the client state if you work there
Other Vermont pairs
Questions people actually ask
I moved from Vermont to Delaware mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Vermont source can still pull a nonresident filing along with it.
How do I split my income between Vermont and Delaware?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Vermont resident belongs on the Vermont return and income received afterwards on the Delaware return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Vermont and Delaware rules on this page were last checked against Vermont Department of Taxes 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.
- Vermont Department of Taxes — individual income taxaccessed 2026-08-07
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07