How many allowances should I claim in Delaware?
On Delaware's DE-W4, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each allowance cuts $110.00 a year off the Delaware tax withheld. On a $60,000 salary paid every two weeks, one allowance more than that raises each paycheck by about $4.23. Claiming fewer means more withheld now and a bigger refund later.
How to count your allowances on the DE-W4
The DE-W4R worksheet gives you 1 allowance for yourself and 1 for your spouse (2 each if 60 or older), plus 1 for each dependent. You can add more for the child care credit, for being 65 or older or blind, and for itemized deductions well above the standard deduction. Each allowance cuts $110 a year off the tax withheld.
Line 4 of the DE-W4 says "number of dependents," but the total you enter there includes yourself and your spouse. The form only offers Single and Married, and a 2020 or later federal W-4 can't stand in for it.
If you never file a Delaware certificate, your employer withholds as if you are single with zero allowances.
Delaware withholding by number of allowances
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Allowances | Delaware tax withheld | Take-home pay |
|---|---|---|
| 0 | $106.27 | $1,822.57 |
| 1 | $102.04 | $1,826.80 |
| 2 | $97.81 | $1,831.03 |
| 3 | $93.58 | $1,835.26 |
| 4 | $89.35 | $1,839.50 |
| 5 | $85.12 | $1,843.73 |
Married couple on one $100,000 income, paid every two weeks:
| Allowances | Delaware tax withheld | Take-home pay |
|---|---|---|
| 0 | $198.25 | $3,044.44 |
| 1 | $194.02 | $3,048.67 |
| 2 | $189.79 | $3,052.90 |
| 3 | $185.56 | $3,057.13 |
| 4 | $181.33 | $3,061.37 |
| 5 | $177.10 | $3,065.60 |
Should you claim more or fewer?
Allowances only change how much is withheld during the year. Your actual Delaware tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and Delaware forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the Delaware paycheck calculator and set the allowances under the state form step.
Sources
Delaware Division of Revenue, Form DE-W4 and Delaware Division of Revenue, DE-W4 FAQ. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.