Delaware Resident Return (Drake)

[John of PA]

Delaware has a pension exclusion and if the taxpayer is under age 60, the exclusion is 2000. Does the taxpayer get this exclusion, even if the 1099 is coded "1' (Premature distribution). Drake will not allow the exclusion if the 1099 code is 1 and Drake is telling me the taxpayer does not get the exclusion.

[BP.]

https://revenue.delaware.gov/services/current_pit/TY17_booklet_res.pdf

DE Resident Instructions for line 35 on p. 9 in red- 1099-R box 7 code 1 ineligible for pension exclusion.

[John of PA]

Thank you BP, I was reading THETAXBOOK all states for Delaware and I did not see this. Thanks so much.
Tullio