Please visit http://research.stlouisfed.org/fred2/personalincome for documentation on the derivation of personal income.
Source: US. Bureau of Economic Analysis
Release: State Personal Income (Quarterly)
US. Bureau of Economic Analysis, Personal Contributions for Social Insurance in Delaware [DEOSOC], retrieved from FRED, Federal Reserve Bank of St. Louis https://research.stlouisfed.org/fred2/series/DEOSOC/, November 26, 2015.