Updated October 19, 2026. Quick answer: Form PIT-RES is the Delaware resident income tax return. Its Section B has two lines for retirees: line 6, the pension and retirement exclusion, and line 11, the exclusion for certain persons 60 and over or disabled. Line 6 also has boxes to mark a military pension. Both amounts reduce income on the way to Delaware adjusted gross income on line 12.
What this form does
The return is titled “DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN”. Section B holds the subtractions. The instructions describe line 6 as “Amounts received as pensions from employers (including pensions of a deceased taxpayer) may qualify for an exclusion from Delaware taxable income, subject to the limitations described below.” This page follows those two lines only; for the wider rules see Delaware retirement taxes and whether Delaware taxes pensions.
Who it applies to
The instructions start with an age checklist: “If you were 60 years of age or older on 12/31, please review the following items before filing your return:” The checklist includes “You may be eligible for the pension exclusion.” and “You may be eligible for an exclusion if your earned income was less than $2,500.”
Under 60 and military: “IF YOU WERE UNDER 60 on December 31, 2025 and retired from the United States military and received pension income during the year, your exclusion equals $12,500 or the amount of your pension, whichever is less.” “Please check the box indicating your pension is from the United States military.” Under 60 and not military: “IF YOU WERE UNDER 60 on December 31, 2025, and you receive a nonmilitary pension, your exclusion equals $2,000 or the amount of your pension, whichever is less.”
Age 60 or over: “IF YOU WERE 60 OR OVER on December 31, 2025, your exclusion is determined as follows:” The instructions then print four steps, ending with “Enter Line 3 or $12,500, whichever is less here and on Line 6”. “Eligible retirement income includes dividends, capital gains net of capital losses, interest, net rental income from real property and qualified retirement plans (IRC Sec. 4974), such as IRA, 401(k), Keogh plans, and government deferred compensation plans (IRC Sec. 457).”
The lines, one by one
| Line | What the form says |
|---|---|
| Line 6 | “PENSION/RETIREMENT EXCLUSIONS (For a definition of eligible income, see instructions)” |
| Line 6, military boxes | “Column A if Spouse had a Military Pension” and “Column B if You had a Military Pension” |
| Line 9 | “Add Lines 5 through 8b” |
| Line 10 | “Subtract Line 9 from Line 4” |
| Line 11 | “EXCLUSION FOR CERTAIN PERSONS 60 AND OVER OR DISABLED (See instructions)” |
| Line 12 | “DELAWARE ADJUSTED GROSS INCOME. Subtract Line 11 from Line 10. Enter here.” |
The instructions give the Line 11 test as “The law provides for exclusions from gross income to persons meeting certain qualifications.” “Please refer to the Line 11 worksheet.” That worksheet is a two-column grid of yes and no questions with dollar limits, and this page does not read figures from it. Use the grid printed in the instructions you are holding.
The figures the form prints
Three figures sit inside single sentences on the instructions’ Line 6 page, quoted above: the military cap for filers under 60, the nonmilitary cap for filers under 60, and the cap in step 4 for filers 60 or over. The instructions also state that “Each taxpayer may receive ONLY ONE pension exclusion, even if he or she is receiving more than one pension or other retirement distribution.” “Spouses who each receive pensions are entitled to one exclusion each.”
Where the result goes next
On the form, line 9 adds the Section B subtraction lines (“Add Lines 5 through 8b”), line 10 reads “Subtract Line 9 from Line 4”, then line 11 is entered and “DELAWARE ADJUSTED GROSS INCOME. Subtract Line 11 from Line 10. Enter here.” The instructions add “Please remember to enclose the 1099R forms and other supporting schedules to support your pension exclusion.” Where the pension came from an IRA or 401(k), the federal side is explained in Form 1040 lines 4a and 4b, Form 1040 lines 5a and 5b and Delaware tax on 401(k) and IRA withdrawals.
Edition and line numbers
This page reads the 2025 Delaware Form PIT-RES and its 2025 instructions for tax year 2025, the current file the Delaware Division of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Counting an early distribution. The instructions say “An early distribution from an IRA or pension fund for emergency reasons or following a separation from employment does not qualify for the pension exclusion.”
- Taking more than one exclusion for one person. The instructions say “Each taxpayer may receive ONLY ONE pension exclusion, even if he or she is receiving more than one pension or other retirement distribution.”
- Treating employer disability pay as a pension. The instructions say “disability pension income would not qualify for the pension exclusion.”
Related: Delaware retirement taxes, whether Delaware taxes pensions, Form 1040 lines 5a and 5b, Form 1040 lines 4a and 4b, and Delaware tax on 401(k) and IRA withdrawals.
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Answer againSources
- Delaware Form PIT-RES, Individual Resident Income Tax Return (2025), Delaware Division of Revenue: revenuefiles.delaware.gov
- Delaware PIT-RES Instructions (2025), Delaware Division of Revenue: revenuefiles.delaware.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.