Delaware Bankruptcy Exemption Worksheet

Delaware Bankruptcy Exemption Worksheet

Caption

Section 1 — Debtor Information and Domicile Verification

1.1 Domicile Eligibility Check (11 U.S.C. § 522(b)(3)(A))

☐ Debtor has been domiciled in Delaware for the 730 days immediately preceding the petition date (Delaware exemptions apply).

☐ Debtor has NOT been domiciled in Delaware for 730 days, BUT was domiciled in Delaware for the 180-day period (or longer portion thereof) immediately preceding that 730-day period (Delaware exemptions apply).

☐ Debtor must apply the exemptions of the state of prior domicile: [__________].

☐ Federal nonbankruptcy exemptions in 11 U.S.C. § 522(b)(3)(A) (last sentence) apply if no state law would govern.

1.2 Federal Homestead Cap Verification (11 U.S.C. § 522(p))

☐ Debtor acquired the principal residence interest more than 1,215 days before the petition date (no federal cap).

☐ Debtor acquired the principal residence interest within 1,215 days before the petition; the federal cap of $189,050 (as adjusted April 1, 2022; next adjustment April 1, 2025 — verify current amount) applies and overrides any larger Delaware homestead.

Section 2 — Real Property Schedule

2.1 Principal Residence (10 Del. C. § 4914(c)(1))

2.2 Other Real Property (Non-Residence) — claim under § 4914(b) wildcard if needed

Section 3 — Personal Property Schedule

3.1 Articles Specifically Exempt (10 Del. C. § 4902(a))

These items are exempt without dollar limitation (except as noted) and do NOT count against the § 4914(b) wildcard.

3.2 Tools, Implements, Fixtures of Trade (10 Del. C. § 4902(a) — small) and § 4914(c)(3) (large)

3.3 Head-of-Family Exemption (10 Del. C. § 4903) — $500

☐ Debtor qualifies as head of a family (verify current case law on definition).
☐ Item(s) claimed: [____________________________________]
☐ Value claimed: $[______] (max $500)

3.4 Motor Vehicle (10 Del. C. § 4914(c)(2)) — up to $25,000

Vehicle exemption claimed: $[______] (max $25,000 per debtor — verify whether HB 318 caps per debtor or per filing)

3.5 § 4914(b) Wildcard — Personal Property & Non-Residence Real Property — $25,000 aggregate

This wildcard absorbs household goods, furnishings, electronics, jewelry, cash, bank balances, tax refunds, personal injury claims, and any property not otherwise exempt under §§ 4902, 4903, 4914(c), or 4915. It is NOT the homestead.

Section 4 — Retirement, Life Insurance, and Annuity (10 Del. C. § 4915)

4.1 Retirement Plans

4.2 Life Insurance Contracts

4.3 Annuity Contracts

Section 5 — Wages and Public Benefits

5.1 Wage Exemption (10 Del. C. § 4913)

☐ 85% of debtor's wages for labor or service are exempt from attachment and execution.
☐ Only 15% of disposable wages are reachable by general unsecured creditors.
☐ Exception applies (state fines, costs, taxes): [____________________________________]

5.2 Public Benefits (Generally Fully Exempt — Verify Each Statute)

Section 6 — Property NOT Eligible for Exemption (Disqualifiers)

☐ Property the debtor concealed, transferred, or removed within 1 year preceding petition with intent to hinder, delay, or defraud (11 U.S.C. § 522(o)).

☐ Homestead reduction under 11 U.S.C. § 522(o) for nonexempt property converted to homestead within 10 years preceding petition with fraudulent intent.

☐ § 4914(c) homestead voided after notice and hearing for: federal/state securities-law violations; fraud, deceit, or manipulation in a fiduciary capacity; or criminal acts causing serious bodily injury or death within 5 years preceding petition (11 U.S.C. § 522(q)).

☐ Property subject to a non-avoidable lien (purchase-money security interest, statutory lien, judicial lien not subject to § 522(f) avoidance).

Section 7 — Summary Totals

Section 8 — Schedule C Cross-Reference

For each line on Official Form 106C (Schedule C — The Property You Claim as Exempt), enter:

1. Description of property (matching Schedule A/B).
2. Current value of the portion claimed exempt.
3. Amount of exemption claimed (or check "100% of fair market value" only when statutory authority supports it — Delaware does not authorize 100% exemptions for most categories; use specific dollar amounts).
4. Specific Delaware statute (e.g., "10 Del. C. § 4914(c)(1)").
5. Do not check the "11 U.S.C. § 522(d)" column — Delaware is an opt-out state.

Section 9 — Attorney Certification

I, [ATTORNEY NAME], Delaware Bar No. [________], certify that I have reviewed the debtor's schedules, verified the 730-day domicile rule under 11 U.S.C. § 522(b)(3)(A), confirmed the post-HB 318 (eff. Jan. 1, 2025) Delaware exemption amounts against current 10 Del. C. §§ 4902–4915, and analyzed federal cap exposure under 11 U.S.C. § 522(o), (p), (q), and § 522(n).

Debtor signature (under penalty of perjury, 28 U.S.C. § 1746): [____________________________________]
Date: [__/__/____]

Joint debtor signature: [____________________________________]
Date: [__/__/____]

Sources and References

• 10 Del. C. § 4902 — Exempt personal property: https://delcode.delaware.gov/title10/c049/sc01/index.html
• 10 Del. C. § 4903 — Head-of-family exemption.
• 10 Del. C. § 4913 — Wage exemption (85%).
• 10 Del. C. § 4914 — Exemptions in bankruptcy and insolvency (opt-out).
• 10 Del. C. § 4915 — Retirement plans, life insurance contracts, and annuity contracts.
• Delaware HB 318, 152nd Gen. Assemb. (signed Aug. 2, 2024; eff. Jan. 1, 2025): https://legis.delaware.gov/BillDetail/140966
• 11 U.S.C. § 522 (federal exemptions, opt-out, domicile rules, caps).
• Official Form 106C (Schedule C — The Property You Claim as Exempt): https://www.uscourts.gov/forms/individual-debtors/property-you-claim-exempt
• U.S. Bankruptcy Court for the District of Delaware: https://www.deb.uscourts.gov/