Delaware residents, are taxpayers who have resided for any part of the tax year for more than 183 days (predominant physical presence) in Delaware during that financial year. Delaware State income tax can be prepared and e-filed with IRS Federal Income tax returns using Tax2efile. Delaware has a graduated tax rate ranging from 2.2% to 5.55% on income under $60,000. The maximum income tax rate is 6.60% on income of $60,000 or over. Individuals who have been residents of Delaware for the entire year may not use the Form 200-02 NR. They must file using Form 200-1. Delaware State collects income taxes based on seven tax brackets, ranging from 0% to 6.60% rates. Form 200-01 needs to be filed on or before April 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.