IRS clarifies that 2022 Delaware Relief Rebates will not be treated as federal taxable income. More Info
Effective March 1, 2023, the 2022 Delaware Relief Rebate Program has ended
The 2022 Delaware Relief Rebate Program was created by House Bill 360. This legislation created a “relief rebate,” which is a one-time direct payment of $300 per adult Delaware resident. This relief was intended to promote the general welfare of Delawareans emerging from the COVID-19 pandemic and facing higher prices at the grocery store and gas pump.
In May of 2022, the Delaware Department of Finance began issuing one-time payments of $300 to individuals who had already filed their 2020 Delaware resident personal income taxes by the due date. From May 2022 through February 2023 over 787,000 payments were made to adult residents who timely filed 2021 tax returns and to other individuals, age 18 and older identified via other State agency data.
Beginning November 1, 2022 and ending December 15 2022, adult Delawareans who were over age 18 and living in the state on December 31, 2021, and who had not previously received a 2022 Relief Rebate were able to apply online. Qualifying applicants must have had a valid Social Security Number; a Delaware residential mailing address; either an active driver’s license that was issued by the Delaware Department of Motor Vehicles on or before December 31, 2021 or an active identification card that was issued by the Delaware Department of Motor Vehicles on or before December 31, 2021; and met other verification standards. No qualifying applicant received a Relief Rebate until after the application period closed and all applications were reviewed. Successful completion of an application did not guarantee payment of a Relief Rebate. For a list of Requirements for the payments to applicants, see the rebate requirements below.
View House Bill 360
You can look up the status of your rebate using our online tool. Please note, you will need to enter your social security number and other identifying information to inquire about your rebate status.
Check Your Rebate Status
View information about Rebate Requirements for Applicants as well as information on Direct Payments.
The program was developed in consideration of the economic hardships experienced by Delaware families as they emerge from a two-year pandemic and face generationally high grocery and energy costs.
Relief Rebates began being issued in May 2022. Over 780,000 Delaware Relief Rebates were issued to qualifying Delawareans throughout the summer and early fall. Adult residents who were not issued a direct payment by the State will have an opportunity to apply for a rebate. Applicants must have a valid Social Security Number, a Delaware residential mailing address, either an active driver’s license that was issued by the Delaware Department of Motor Vehicles on or before December 31, 2021, or an active identification card that was issued by the Delaware Department of Motor Vehicles on or before December 31, 2021, and meet other verification standards
Individuals who were issued a rebate but have not yet received it may inquire about their status via website lookup or by contacting Division of Revenue Public Service at 302-577-8200 (Select option 1 for 2022 Delaware Rebate Information).
The 2022 Delaware Relief Rebate is not subject to State of Delaware income tax. The Internal Revenue Service has stated they will not challenge the treatment of the 2022 Delaware Relief Rebate payments as excludable for federal income tax purposes in 2022 (see further guidance here). The Division of Revenue is unable to provide tax advice as it pertains to each unique taxpayer situation. Please contact your tax advisor if you have questions about your tax obligations.
No qualifying applicant will receive a Relief Rebate payment until after the application period has closed and all applications have been reviewed. Successful completion of an application does not guarantee payment of a Relief Rebate.
(Select option 1 for 2022 Delaware Rebate information)
Beginning May 2022, and throughout the summer, many Delawareans were issued a $300 check from the 2022 Delaware Relief Rebate Program. In light of a significant State budget surplus, the General Assembly approved this one-time rebate for each Delaware taxpayer, and I signed the legislation into law. I’d like to thank the General Assembly and State Treasurer Colleen Davis for making this rebate a priority.
Every taxpayer I talk to expects us to manage their money in a way that’s responsible and sustainable over the long term. The 2022 Delaware Rebate Program is part of a broader, responsible budget proposal that will invest in education, our economy, and our communities – while continuing to build our reserves to prepare Delaware for the future.
The last two years have been challenging for every Delaware family. But Delawareans have proven their resilience. Our hope is these direct payments will provide some measure of relief for you and your family. Thank you for everything you’re doing to move our state forward.
Governor John Carney