Delaware property laws
Delaware is a "common law" state (not a "community property" state), which means that each spouse is a separate individual with separate legal and property rights. Thus, as a general rule, each spouse owns and is taxed upon the income that he or she earns. Common law is the dominant property system in the United States.
Delaware DE community property & common law resources
|Community property FAQs:||Have more questions, or have you recently lived in or plan on moving outside of Delaware? If so, you will want to further familiarize yourself with this important marital law.|
|Search other states:||Planning on moving outside of Delaware? Use our guide to view all community property states before your move so you can prepare financially.|
|Tax ramifications:||The IRS has a great resource that explains community property laws and common laws and how they apply to married taxpayers domiciled in community property states, or cases otherwise raising community property issues.|
Always check with your local community property divorce lawyer or a local tax accountant familiar with community property laws before proceeding. In the meantime, there are several good resources available to you should you want to learn more about community property laws in Delaware or any other state.
Research cited in this article was derived from the following source:
 IRS.gov. (2019). Basic Principles of Community Property Law. Retrieved from https://www.irs.gov/irm/part25/irm_25-018-001