Delaware EITC and Tax Credits for Single Mothers: The No‑Fluff 2025 Guide

Last updated: September 2025

This guide gives you concrete amounts, deadlines, and step‑by‑step action for claiming the Earned Income Tax Credit (EITC) and other key tax credits in Delaware. All numbers and rules are pulled from the IRS and the Delaware Division of Revenue or other official state sites, and each fact is linked so you can double‑check fast.

Quick help box (save or screenshot)

• File your 2024 Delaware return by April 30, 2025. E‑file through the state’s portal: Delaware Personal Tax Online Filing. Refunds for 2024 returns did not begin issuing until February 15, 2025 because of fraud‑prevention rules. (news.delaware.gov)
• Federal EITC (2024 returns filed in 2025): up to $7,830\ast \ast with3+kids;incomecapsforheadsofhousehold:upto\ast \ast$59,899 (3+ kids). Refunds that include EITC/ACTC are held until late February by law. Check “Where’s My Refund?” for dates. (eitc.irs.gov, irs.gov)
• Delaware EITC (2024 returns): choose one on your state return: 20% of your federal EITC (nonrefundable) OR 4.5% of your federal EITC (refundable). You choose the better option. (delcode.delaware.gov)
• Child Tax Credit (2024): up to $2,000\ast \ast perchildunder17;upto\ast \ast$1,700 per child may be refundable (Additional CTC). Use Schedule 8812. (irs.gov)
• Child & Dependent Care Credit (federal): 20–35% of up to $3,000\ast \ast inexpensesforonechildor\ast \ast$6,000 for two or more. Delaware adds a state credit equal to 50% of your federal amount (nonrefundable). (irs.gov, delcode.delaware.gov)
• Free, safe tax prep: call 2‑1‑1 to book VITA in Delaware (United Way/Delaware 211), AARP Tax‑Aide (1‑888‑227‑7669), or Nehemiah Gateway CDC sites. (delaware211.org, local.aarp.org, revenue.delaware.gov)
• Delaware Division of Revenue help: Personal Income Tax line (302) 577‑8200; refund help (302) 577‑8784; office addresses in Wilmington, Dover, and Georgetown are listed here: Division of Revenue Office Locations. (revenue.delaware.gov)

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What you get in this guide

• The exact 2024 EITC and CTC numbers you can use right now, plus a quick 2025 planning snapshot
• How Delaware’s state EITC works (and when to pick the refundable option)
• Child and Dependent Care Credit (federal and Delaware)
• Education credits (AOTC and LLC) and two Delaware deductions single moms commonly miss (DE529 and ABLE/DEPENDABLE)
• Deadlines, refund timelines, and free help in every county
• Real examples, common mistakes, checklists, and a Plan B if anything goes sideways

Where other articles stop at percentages, this one gives you actual dollar amounts, direct links, phone numbers, and what to do next.

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Start here: claim your federal EITC first

The state EITC piggybacks on your federal EITC. So your first move is to claim the federal EITC on your IRS return. For 2024 returns (filed in 2025), here are the official limits:

Table 1 — Federal EITC (Tax Year 2024, filed in 2025)

Source: IRS EITC income limits and ranges for TY 2024. (eitc.irs.gov)

Key rules (in plain talk):

• You, your spouse (if filing jointly), and any child you claim for EITC must have valid SSNs issued by the return due date. (irs.gov)
• If you’re married but lived apart the last 6 months of the year (and your child lived with you), you can meet the special “separated spouse” rule and still get EITC while not filing a joint return. Read Rule 3 in Pub 596. (irs.gov)
• Investment income must be $11,600 or less for 2024. (irs.gov)

Refund timing reality check:

• By law (PATH Act), returns with EITC/ACTC get held until mid‑February. For 2025, most EITC refunds showed deposit dates by late February to early March. Always track in “Where’s My Refund?” and expect updates by late February. (irs.gov)

What to do if this doesn’t work:

• If your EITC gets denied or delayed and you can’t resolve it, call the Taxpayer Advocate Service at 877‑777‑4778 or use a Low‑Income Taxpayer Clinic (LITC) near you (see map linked on the TAS site). (irs.gov)

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Delaware EITC: how to pick refundable vs. nonrefundable

Delaware lets you choose one of two state EITC options each year:

• Nonrefundable: 20% of your federal EITC (reduces Delaware tax, no refund beyond $0 due)
• Refundable: 4.5% of your federal EITC (any extra over your Delaware tax is paid out to you)

This choice is set in Delaware law (30 Del. C. § 1117). For recent tax years, the code provides 20% nonrefundable or 4.5% refundable; attempts to raise the refundable percent did not become law. (delcode.delaware.gov, legiscan.com)

Action step:

• On your Delaware return, go to the credits section and elect the option (refundable 4.5% OR nonrefundable 20%). Choose the one that puts the most money in your pocket this year. The state’s free e‑file tool is here: File Delaware Personal Taxes. (revenue.delaware.gov)

Table 2 — Delaware EITC examples using 2024 federal maximums

These examples assume you received the federal maximum EITC for your family size.

Note: Delaware calculates the credit as a percentage of your actual federal EITC. If your federal amount isn’t the maximum, your Delaware amounts will be lower. Legal basis: 30 Del. C. § 1117. Federal amounts: IRS. (delcode.delaware.gov, eitc.irs.gov)

When refundable wins:

• If your Delaware tax is already $0, choose the refundable 4.5%—you’ll still get a cash refund.
• If you owe Delaware tax, run both options in the state e‑file tool. If the 20% option wipes out a bigger balance than you’d get as a 4.5% refund, take the nonrefundable 20% instead. (revenue.delaware.gov)

Delaware filing dates and refund timing:

• The state started processing 2024 returns on January 29, 2025; state refunds didn’t start issuing until February 15, 2025. The 2024 Delaware filing deadline was April 30, 2025. Expect similar timing each season; always confirm the Division’s current announcement page. (news.delaware.gov)

What to do if this doesn’t work:

• Stuck on the credit election or refund status? Call Delaware Personal Income Tax at (302) 577‑8200 or Refund Assistance at (302) 577‑8784, or visit a public service office (Wilmington, Dover, Georgetown). Office locations: Division of Revenue Office Locations. (revenue.delaware.gov)

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Quick 2025 planning snapshot (for returns you’ll file in 2026)

• Federal EITC maximums for Tax Year 2025 rise to about $8,046\ast \ast (3+kids),\ast \ast$7,152 (2 kids), $4,328\ast \ast (1child),and\ast \ast$649 (no children). Income thresholds also increase (for 3+ kids: $61,555\ast \ast single/HOH;\ast \ast$68,675 MFJ). Use this to plan hours and withholding for the year. (taxpayeradvocate.irs.gov)
• Delaware’s EITC percentages are set in state law. As of September 2025, the law on the books continues to provide 20% nonrefundable or 4.5% refundable unless a new bill passes and is signed. Check 30 Del. C. § 1117 and the General Assembly bill tracker if you hear news. (delcode.delaware.gov)

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Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)

• For 2024 returns: up to $2,000perqualifyingchild\ast \ast under17;\ast \ast upto$1,700 per child may be refundable as the ACTC. Use Schedule 8812. Income phaseout starts at $200,000\ast \ast (single/HOH)and\ast \ast$400,000 (MFJ). (irs.gov, eitc.irs.gov)
• Your child must have a valid SSN (issued by the return due date). Parents may have SSN or ITIN, but the child must have an SSN for CTC/ACTC. If the child has no SSN, you may still qualify for the nonrefundable Credit for Other Dependents (up to $500). (irs.gov)

Refund timing reality check:

• Returns with ACTC are also held until mid‑February. The entire refund is held—not just the ACTC/EITC part. Expect most early filers’ deposits in late February–early March. (irs.gov)

Table 3 — CTC at a glance (Tax Year 2024)

Sources: IRS Schedule 8812 instructions; IRS Refundable credits guidance. (irs.gov)

What to do if this doesn’t work:

• If CTC was reduced or denied, read the “Avoid Common ACTC Errors” list and fix SSN, residency, or support tests; if previously disallowed, you may need Form 8862 before claiming again. If you still need help, contact TAS (877‑777‑4778) or an LITC. (eitc.irs.gov, taxpayeradvocate.irs.gov)

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Child & Dependent Care Credit (CDCTC): federal + Delaware

• Federal CDCTC (2024): Claim 20–35% of up to $3,000\ast \ast ineligibleexpensesforonechild,or\ast \ast$6,000 for two or more. Use Form 2441; you’ll need your provider’s name, address, and TIN/SSN. (irs.gov)
• Delaware CDCTC: 50% of your federal CDCTC (nonrefundable). If you qualify federally, you generally qualify for the Delaware credit. Legal basis: 30 Del. C. § 1114. (delcode.delaware.gov)

Table 4 — CDCTC overview (2024)

Sources: IRS Pub. 503; Del. Code § 1114. (irs.gov, delcode.delaware.gov)

What to do if this doesn’t work:

• If a provider won’t give you their SSN/EIN, you can still file—document your attempt. See Pub. 503. For Delaware calculation questions, call the Division at (302) 577‑8200 or use VITA. (irs.gov, revenue.delaware.gov)

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Education credits (AOTC and LLC)

• American Opportunity Tax Credit (AOTC): up to $2,500\ast \ast perstudent;\ast \ast 40$1,000). For degree‑seeking students in first 4 years; income limits apply. (irs.gov)
• Lifetime Learning Credit (LLC): 20% of up to $10,000\ast \ast inexpenses(max\ast \ast$2,000 per return), nonrefundable. Good for part‑time, grad school, or skills courses; income limits apply. (irs.gov)

What to do if this doesn’t work:

• If a school delayed your Form 1098‑T or amounts look wrong, you can still claim using what you actually paid (keep proof). Read Pub. 970 and Form 8863 instructions. (irs.gov)

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Two Delaware deductions many single moms miss

• DE529 education savings deduction: Deduct up to $1,000\ast \ast (\ast \ast$2,000 joint) in contributions to Delaware’s DE529 (income caps apply; not for K‑12 tuition). (treasurer.delaware.gov, news.delaware.gov)
• DEPENDABLE (Delaware ABLE) deduction: Deduct up to $5,000\ast \ast (\ast \ast$10,000 joint) contributed to a Delaware ABLE (529A) account for a person with disabilities. Annual ABLE contribution limit for 2025 is $19,000. (treasurer.delaware.gov, news.delaware.gov)

Table 5 — Delaware‑specific tax deductions

What to do if this doesn’t work:

• If your software doesn’t show these Delaware deductions, use the state’s free e‑file or call (302) 577‑8200 for input steps. Keep your year‑end DE529/ABLE statements as proof. (revenue.delaware.gov)

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Filing calendar and refund timing (Delaware + IRS)

Table 6 — Typical timeline for 2024 returns (filed in 2025)

Tip: Always e‑file and use direct deposit to cut processing time. Track federal refunds in “Where’s My Refund?” and state refunds at the Division’s site. (irs.gov, revenue.delaware.gov)

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Real‑world examples

• You worked all year at Delaware’s minimum wage (now $15.00/hour as of Jan 1, 2025), 35 hours/week, with two children. You likely qualify for a sizable federal EITC and will choose between Delaware’s 20% nonrefundable and 4.5% refundable EITC. If your Delaware tax is near zero, the refundable 4.5% option will put cash in your pocket. If you owe Delaware tax, run both options—20% nonrefundable may save you more. (labor.delaware.gov)
• You paid $6,000\ast \ast forcaresoyoucouldwork.IfyourfederalCDCTCcomesoutto\ast \ast$1,200, Delaware adds a state credit of $600 (50% of federal). (irs.gov, delcode.delaware.gov)
• Your 8‑year‑old has an SSN, you earned $29,000\ast \ast ,andyouhadmarketplacecoverage.YoucanclaimCTC(upto\ast \ast$2,000, with up to $1,700 refundable) if you meet the tests, plus EITC if you’re within the IRS income limits. (irs.gov, eitc.irs.gov)

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How to apply (fast)

• Gather documents: W‑2s, 1099s, Social Security cards, child care provider’s SSN/EIN, school 1098‑T, DE529/ABLE statements, and last year’s return.
• File federal first. Use trusted free help: VITA via 2‑1‑1 or Delaware 211’s tax resource page, AARP Tax‑Aide (1‑888‑227‑7669), or United Way of Delaware VITA events. (delaware211.org, local.aarp.org, uwde.org)
• On your Delaware return, elect your state EITC option (refundable 4.5% or nonrefundable 20%). E‑file free here: Delaware Personal Tax Online Filing. (revenue.delaware.gov)
• Track refunds: Federal “Where’s My Refund?” and Delaware refund status at the Division of Revenue site. Expect EITC/ACTC delays until late Feb. (irs.gov, revenue.delaware.gov)

What to do if this doesn’t work:

• Delaware help: (302) 577‑8200 (personal income tax), (302) 577‑8784 (refund assistance).
• IRS help: TAS 877‑777‑4778 or an LITC (see the national LITC map). (revenue.delaware.gov, irs.gov)

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Common mistakes to avoid

• Filing without a valid SSN for yourself/spouse/child (required for EITC; child SSN required for CTC). (irs.gov)
• Choosing the wrong filing status (especially Head of Household vs. Married Filing Separately). If you lived apart the last 6 months and your child lived with you, review the separated‑spouse EITC rule. (irs.gov)
• Forgetting to attach Schedule 8812 for CTC/ACTC or Form 2441 for child care. (irs.gov)
• Missing the Delaware credit election (refundable 4.5% vs. nonrefundable 20%). This is easy to skip in software—double‑check before you submit. (delcode.delaware.gov)
• Expecting early refunds when claiming EITC/ACTC—by law, refunds won’t release before mid‑February. Plan your cash flow. (irs.gov)

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Quick Reference Cheat Sheet

• Federal EITC (2024): up to $7,830; income caps listed in Table 1. Claim on Form 1040 with Schedule EIC if you have kids. (eitc.irs.gov)
• Delaware EITC (2024): choose 20% nonrefundable OR 4.5% refundable of your federal EITC on your Delaware return. (delcode.delaware.gov)
• CTC/ACTC (2024): up to $2,000\ast \ast perchild;upto\ast \ast$1,700 refundable; Schedule 8812. (irs.gov)
• CDCTC (federal): up to $3,000\ast \ast /\ast \ast$6,000 in expenses; Delaware adds 50% of your federal credit. (irs.gov, delcode.delaware.gov)
• Free help: 2‑1‑1 (VITA), AARP Tax‑Aide 1‑888‑227‑7669, Delaware DOR (302) 577‑8200. (delaware211.org, local.aarp.org, revenue.delaware.gov)

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Local help and hotlines (Delaware)

• Delaware Division of Revenue (Personal Income Tax): (302) 577‑8200; Refund Assistance (302) 577‑8784; Offices in Wilmington, Dover, and Georgetown: Office Locations. (revenue.delaware.gov)
• Delaware 211 (VITA scheduling and referrals): dial 2‑1‑1 or visit Delaware 211 — Tax Help. (delaware211.org)
• Nehemiah Gateway Community Development Corporation (EITC/VITA network): listed by the Division of Revenue on its filing assistance page. (revenue.delaware.gov)
• AARP Tax‑Aide: 1‑888‑227‑7669; locations across DE each filing season. (local.aarp.org)
• Lewes Public Library VITA (seasonal): appointment line (302) 703‑7198. (lewes.lib.de.us)
• Low‑Income Taxpayer Clinics (post‑filing IRS problem help): find a clinic near you with the TAS LITC Map. (irs.gov)

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Diverse communities: tailored tips and resources

• LGBTQ+ single mothers
  • If you changed your name or your child’s name, update Social Security records before filing so the SSN matches the return. Many VITA sites offer inclusive services; call 2‑1‑1 to find a location that fits your needs. (delaware211.org)
• Single mothers with disabilities or with a disabled child
  • Consider a DEPENDABLE (ABLE) account for disability‑related savings with a Delaware tax deduction up to $5,000\ast \ast (\ast \ast$10,000 joint). Contributions don’t affect Medicaid (up to certain balances). (treasurer.delaware.gov)
• Veteran single moms
  • Military families have special EITC rules (e.g., electing to include or exclude nontaxable combat pay). See IRS Pub. 3 and ask VITA (they’re trained on military returns). (irs.gov)
• Immigrant and refugee single moms
  • EITC requires valid SSNs for you, your spouse (if filing jointly), and each child you claim for EITC. For CTC, your child must have an SSN; parents can have SSN or ITIN. Review IRS rules before filing. (irs.gov)
• Tribal citizens
  • Income rules can be nuanced in certain situations. If you think special rules may apply, use VITA or an LITC familiar with your situation (see the TAS LITC map). (irs.gov)
• Rural single moms
  • If transportation is tough, look for “scan‑and‑go” VITA options or online coaching via AARP Tax‑Aide. You can upload docs once and finalize by phone/video. (local.aarp.org)
• Single fathers
  • These credits are based on who meets the IRS tests—not gender. If your child lived with you more than half the year and you meet income tests, you may claim EITC/CTC. See Pub. 596 qualifying child rules. (irs.gov)
• Language access
  • IRS offers free over‑the‑phone interpreters in 350+ languages at Taxpayer Assistance Centers and most VITA/TCE sites; accessibility helpline 833‑690‑0598 for alternate media. See Pub. 503 for details and bring an interpreter if helpful. (irs.gov)

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Application checklist (don’t skip this)

• Photo ID for you (and spouse if filing jointly)
• SSNs for you, spouse, and children you’ll claim (or ITINs where allowed)
• W‑2s, 1099‑NEC/1099‑K for gig or self‑employment income; mileage/expense logs if self‑employed
• Child care provider’s name, address, SSN/EIN, and total you paid (Form 2441)
• 1098‑T for education credits; proof of what you paid (receipts/ledger)
• DE529/ABLE statements if you contributed in 2024/2025
• Bank routing/account numbers for direct deposit

Bring this to VITA/TCE or have it handy if you e‑file from home. (irs.gov)

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FAQs (Delaware‑specific)

1. Do I have to file a Delaware return to get the state EITC?

• Yes. Delaware’s EITC is a state income tax credit. File your Delaware return and choose your EITC option (20% nonrefundable or 4.5% refundable). (delcode.delaware.gov)

2. Which option pays me more—Delaware’s 20% or 4.5%?

• If your Delaware tax is $0, 4.5% refundable usually wins because you’ll get cash back. If you owe state tax, run both—20% might wipe out more tax than the refundable amount. (delcode.delaware.gov)

3. When will my state refund arrive?

• In 2025, Delaware began issuing refunds on Feb 15. Timing is similar each year. Check your status on the Division’s website or call (302) 577‑8784. (news.delaware.gov)

4. Can I get EITC if I’m married but didn’t live with my spouse?

• Possibly. If you lived apart the last 6 months of the year and your child lived with you, the special “separated spouse” rule may let you claim EITC without filing jointly. Read Rule 3 in Pub. 596. (irs.gov)

5. My child has an ITIN, not an SSN. Can I claim CTC?

• No. The child must have an SSN for CTC/ACTC. You might qualify for the nonrefundable Credit for Other Dependents ($500) instead. (irs.gov)

6. Can I use free tax prep near me?

• Yes. Dial 2‑1‑1 for VITA, use AARP Tax‑Aide (1‑888‑227‑7669), or check United Way of Delaware’s events. Nehemiah Gateway CDC runs many sites. (delaware211.org, local.aarp.org, revenue.delaware.gov)

7. What if I paid for after‑school care so I could work?

• That can qualify for the federal CDCTC and a Delaware credit equal to 50% of your federal amount. Keep provider details and totals paid. (irs.gov, delcode.delaware.gov)

8. Does Delaware have a state Child Tax Credit?

• No. Delaware does not have a separate state CTC, but it does have the state EITC and a state child/dependent care credit. (taxcreditsforworkersandfamilies.org)

9. Are there tax deductions for saving for my kid’s future?

• Yes. Delaware offers a DE529 deduction up to $1,000\ast \ast (\ast \ast$2,000 joint) and an ABLE/DEPENDABLE deduction up to $5,000\ast \ast (\ast \ast$10,000 joint). (treasurer.delaware.gov)

10. Who do I call if my Delaware return or refund is stuck?

• Delaware Personal Income Tax line: (302) 577‑8200. Refund line: (302) 577‑8784. Or visit a public service office listed here: Office Locations. (revenue.delaware.gov)

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What top search results often miss (and how this guide fills the gaps)

• Exact 2024 and early‑released 2025 federal EITC amounts, with direct IRS links and refund hold dates, so you can plan cash flow. (eitc.irs.gov, taxpayeradvocate.irs.gov, irs.gov)
• The current Delaware EITC law on the books (20% nonrefundable or 4.5% refundable), plus the reality that expansion bills didn’t become law—so you don’t rely on headlines. (delcode.delaware.gov, legiscan.com)
• Step‑by‑step “which Delaware option to pick,” with concrete examples tied to IRS maximums, so you can see dollars, not just percentages. (eitc.irs.gov)
• Real phone numbers for Delaware’s Division of Revenue, refund line, and free local prep sites in every county. (revenue.delaware.gov, delaware211.org)

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About This Guide

Compiled by the ASingleMother.org Editorial Team
This guide uses official sources from Delaware Department of Human Services, USDA, HUD, and established nonprofits.
This guide is produced based on our Editorial Standards using only official sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Last verified September 2025, next review April 2026.
Please note that despite our careful verification process, errors may still occur – email info@asinglemother.org with corrections and we respond within 72 hours.

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Disclaimer

• Program amounts, rules, and deadlines can change. Always verify with the IRS, the Delaware Division of Revenue, or your VITA/TCE preparer before filing.
• We do not provide legal advice.
• Security note for our website: never email full SSNs or bank info; use official IRS/state portals for sensitive uploads.

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Sources (selected)

• IRS EITC limits and ranges for TY 2024; refund timing guidance; Pub. 596; CTC/ACTC (Schedule 8812); Pub. 503; AOTC/LLC; TAS/LITC resources. (eitc.irs.gov, irs.gov, taxpayeradvocate.irs.gov)
• 2025 EITC planning snapshot (IRS Taxpayer Advocate blog; IRS newsroom 50th anniversary). (taxpayeradvocate.irs.gov, irs.gov)
• Delaware EITC law (30 Del. C. § 1117); Delaware CDCTC (30 Del. C. § 1114); Delaware filing dates/refund start date (Division of Revenue news); Delaware DOR phones/office locations. (delcode.delaware.gov, news.delaware.gov, revenue.delaware.gov)
• DE529 and DEPENDABLE (ABLE) deductions (Delaware State Treasurer; Delaware News). (treasurer.delaware.gov, news.delaware.gov)
• Minimum wage (for planning examples). (labor.delaware.gov)
• Free tax prep in Delaware (Delaware 211/United Way; AARP Tax‑Aide; DOR filing assistance page). (delaware211.org, uwde.org, local.aarp.org, revenue.delaware.gov)

If you spot an error or a broken link, email info@asinglemother.org and we’ll fix it quickly.

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