Quick answers
Does Delaware have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Delaware, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Delaware have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Delaware, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Delaware?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Del. Code tit. 25, ch. 2 — Uniform Real Property Transfer on Death Act (§ 205 authorizes the deed); applies to transferors dying on or after December 4, 2025).
What is the Medicaid look-back period in Delaware?
Look-back period: 60 months (Delaware Administrative Code, transfer-of-assets provisions; Transfer look-back provisions effective April 1, 2007).
Does Delaware tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Delaware, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Delaware estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Delaware, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Delaware estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Del. Code tit. 25, ch. 2 — Uniform Real Property Transfer on Death Act (§ 205 authorizes the deed) · Effective: applies to transferors dying on or after December 4, 2025 · Checked July 26, 2026
- Controlling statute
- Del. Code tit. 25, ch. 2 (§§ 201–221)Verified
Source: Del. Code tit. 25, ch. 2 — Uniform Real Property Transfer on Death Act (§ 205 authorizes the deed) · Effective: applies to transferors dying on or after December 4, 2025 · Checked July 26, 2026
Full detail: Delaware transfer-on-death deed page
Small-estate procedure
- Current rule
- $50,000 personal estate; sworn affidavit after 30 daysVerified
Source: 12 Del. C. § 2306 · Effective: 2025 · Checked August 23, 2026
Full detail: Delaware small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Long-term-care income standard before the general disregard
- $2,485 per monthVerified
- Applies to: single applicant; Delaware identifies this as 250% of SSI.
Source: Delaware DHSS Administrative Notice A-14-2025 · Effective: Dated November 20, 2025; effective January 1, 2026 · Checked September 2, 2026
- Long-term-care income standard after the $20 general disregard
- $2,505 per monthVerified
- Applies to: single applicant when the source's $20 general-income disregard applies.
Source: Delaware DHSS Administrative Notice A-14-2025 · Effective: Dated November 20, 2025; effective January 1, 2026 · Checked September 2, 2026
- Long-term-care couple income standard before the general disregard
- $3,727.50 per monthVerified
- Applies to: married couple when both spouses apply.
Source: Delaware DHSS Administrative Notice A-14-2025 · Effective: Dated November 20, 2025; effective January 1, 2026 · Checked September 2, 2026
- Long-term-care couple income standard after the $20 general disregard
- $3,747.50 per monthVerified
- Applies to: married couple when both spouses apply and the source's $20 general-income disregard applies.
Source: Delaware DHSS Administrative Notice A-14-2025 · Effective: Dated November 20, 2025; effective January 1, 2026 · Checked September 2, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Delaware DHSS Administrative Notice A-14-2025 · Effective: Dated November 20, 2025; effective January 1, 2026 · Checked September 2, 2026
- Resource limit when both spouses apply
- $3,000Verified
- Applies to: married couple when both spouses apply.
Source: Delaware DHSS Administrative Notice A-14-2025 · Effective: Dated November 20, 2025; effective January 1, 2026 · Checked September 2, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; actual allowance depends on assessed resources and adjustments.
Source: Delaware DHSS Administrative Notice A-17-2025 · Effective: Dated December 10, 2025; effective January 1, 2026 · Checked September 2, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse; the excess-shelter calculation and spouse income affect the actual allowance.
Source: Delaware DHSS Administrative Notice A-05-2026 · Also: Delaware DHSS Administrative Notice A-17-2025 · Effective: Dated April 27, 2026; minimum and shelter standards effective July 1, 2026 · Checked September 2, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Delaware's substantial-home-equity rule.
Source: Delaware DHSS Administrative Notice A-16-2025 · Effective: Dated December 10, 2025; effective January 1, 2026 · Checked September 2, 2026
Full detail: Delaware Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Delaware Administrative Code, transfer-of-assets provisions · Effective: Transfer look-back provisions effective April 1, 2007 · Checked September 5, 2026
- Transfer-penalty divisor
- $439.84 per day; $13,378.33 monthly referenceVerified
Source: Delaware DHSS Administrative Notice A-15-2025 · Effective: Dated November 25, 2025; effective January 1, 2026 for applications filed on or after that date · Checked September 5, 2026
- How the state administers the penalty
- For transfers on or after February 8, 2006, Delaware measures the 60 months before the baseline date of institutionalization and application. The penalty begins on the later of the transfer month or the date the person otherwise qualifies for institutional-level services; overlapping transfers are aggregated and fractional periods are retained.Verified
Source: Delaware Administrative Code, transfer-of-assets provisions · Effective: Transfer look-back provisions effective April 1, 2007 · Checked September 5, 2026
Full detail: Delaware Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- After death, Delaware seeks the maximum recoverable amount for covered Medicaid services paid for a recipient age 55 or older, including the federal share and managed-care capitation, while excluding the specified Medicare cost-sharing paid for dates of service on or after January 1, 2010.Verified
Source: Delaware Medicaid State Plan TN DE-25-0004 · Effective: Approved June 12, 2025; effective January 1, 2025 · Checked September 5, 2026
- Controlling authority
- Delaware's CMS-approved Medicaid State Plan TN DE-25-0004 is the current controlling authority for the recoverable-service scope and claim requirements stated here.Verified
Source: Delaware Medicaid State Plan TN DE-25-0004 · Effective: Approved June 12, 2025; effective January 1, 2025 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery waits until both the recipient and a continuously resident surviving spouse have died. Home recovery is deferred while a blind or disabled surviving child, a qualifying caregiver child or sibling, or a resident minor child remains protected under the state plan.Verified
Source: Delaware Medicaid State Plan estate-recovery and lien provisions · Effective: TN 06-001 approved April 13, 2006; effective January 1, 2006 · Checked September 5, 2026
- Hardship waiver
- A qualifying child, grandchild, parent, or sibling who lived in the home for two years before long-term care may obtain hardship relief under Delaware's needs-based, limited-resource, or income-producing family-business tests. The state plan tracks an approved hardship before closing the referral if it persists.Verified
Source: Delaware Medicaid State Plan estate-recovery and lien provisions · Effective: TN 06-001 approved April 13, 2006; effective January 1, 2006 · Checked September 5, 2026
- Lien practice
- Delaware may record a pre-death real-property lien after notice, hearing, and a determination that an institutionalized recipient cannot reasonably return home, subject to protected-resident exceptions. The lien is released if the recipient returns home.Verified
Source: Delaware Medicaid State Plan estate-recovery and lien provisions · Also: Delaware Medicaid State Plan TN DE-25-0004 · Effective: TN 06-001 approved April 13, 2006; effective January 1, 2006 · Checked September 5, 2026
Full detail: Delaware Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.