You may be considered a Delaware tax resident if you maintain a place of abode in Delaware and spend more than 183 days there during the taxable year. This tracker shows when you reach day 184, but it cannot determine whether you maintain a qualifying place of abode. You may also be a Delaware resident based on domicile regardless of this day count. A special exception may apply to certain Delaware domiciliaries who spend at least 495 full days abroad during a consecutive 18-month period, spend no more than 45 days in Delaware, and meet the other statutory conditions.
https://delcode.delaware.gov/title30/c011/sc01/index.html#1103