Delaware residents aren’t considered to have terminated their state domicile when they move to a foreign country. However, individuals can be treated as nonresidents for tax purposes if they are present in the foreign country or countries for at least 495 full days in any consecutive 18-month period, and during that period aren’t present in Delaware for more than 45 days, and don’t maintain an abode for themselves or their families. This doesn’t apply when the taxpayer is an employee of the U.S. government, including the military.

Del. Code Ann. tit. 30, § 1103.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty =Yes

Due Date = April 30

Accepts Federal Extensions = Yes, when tax is not due to be paid