Form Schedule W Fillable Apportionment Worksheet
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

= ( %)X (365 or actual number of days employed) (Print Form) Print Form (Reset the Form) Reset (REVISED 09/18/2013) Page 2 (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) *DF31213029999* 1 Wages Salaries Tips etc (to be apportioned) 2 Total Days in Year Employed by Employer 3 Non Working Days 4 Total Days Worked in Year (subtract Line 3 from Line 2) 5 Total Days Worked Outside Delaware (from page 2 of this form) 6 Total Days Worked in Delaware (subtract Line 5 from Line 4) 7 Delaware Sourced Income: allowance will be permitted for those days worked outside of the State The allowance will be equivalent to the ratio of days worked outside of the State versus DATE LOCATION BUSINESS DELAWARE 2013 Page 1SCHEDULE W APPORTIONMENT WORKSHEET DELAWARE 2013 Page 2SCHEDULE W DAYS WORKED OUTSIDE DELAWARE employment with your employer Example 1: If John White worked for XYZ Company for 10 years 5 years in Maryland and 5 years in Delaware then only 50% of his severance pay would be Example 2: If John White was a non resident of Delaware had worked for a Delaware employer and filed his previous years returns using a Schedule W to determine Holidays If income of non resident taxpayers derived from Delaware sourced employment includes income earned while working outside of the State of Delaware an If you only have one (1) source of employment in Delaware enter the Delaware Sourced Income (Line 7) onto Form 200 02 page 2 column 2 Line 1 If you have included as Delaware Source Income Line 6 Line 4 Line 1 List the purpose of the out of state business for each day (For example: client meeting seminar etc ) lump sum or in payments over a period of time more than one (1) source of employment in Delaware add the Delaware Sourced Income amounts from Lines 7 (one form per Delaware source) and enter the Other Non Working Days OUT OF STATE Page 1*DF31213019999* performance of duties for the employer as opposed to solely for the convenience of the employee Working from an office out of your home does not satisfy please contact the Division of Revenue at (302) 577 8214 or (302) 577 8170 to discuss the rules specific to your situation with one of our representatives PURPOSE OF Saturdays and Sundays SEVERANCE PAY Severance Pay is payment for the cancellation (involuntary separation) of an employee s employment contract by the employer Severance pay can be paid in a Severance pay is taxable in the year it is received and must be included in your gross income It is based on the total service time rendered to the employer If your Sick Leave SOCIAL SECURITY NUMBER The location of employment must be identified with City and State If the location is outside the U S then identify the country the portion of his wages that were Delaware source income John White may be eligible to prorate his severance pay If your situation is similar to Example 2 the requirements of necessity of duties for your employer and is considered for the convenience of the employee unless working from home is a requirement of the total number of Delaware sourced employment working days Any allowance claimed must be based on necessity of work outside the State of Delaware in Total Delaware Sourced income on Form 200 02 Page 2 Column 2 Line 1 Total Non Working Days (sum of lines 3a through 3e above) Total Number of Days Worked Outside Delaware = total service time for the employer in previous calendar years was conducted in more than one state your severance pay may be prorated If in previous years you Vacation verification must be submitted to prorate your severance pay were not assigned to work outside the State of Delaware by your employer Schedule W does not apply and you cannot prorate your severance pay Employer