The Delaware 1100EZ form is a simplified corporate income tax return used by businesses operating in Delaware. This form is specifically designed for corporations with a federal taxable income of less than $10 million and helps streamline the reporting process. Completing this form accurately is essential for fulfilling tax obligations and ensuring compliance with state regulations.
The Delaware 1100EZ form serves as a streamlined method for corporations to report their income tax obligations to the state. Specifically designed for businesses with a federal taxable income of less than $10 million, this form simplifies the filing process by allowing certain modifications to be made only for Delaware corporate income taxes. Corporations must provide essential information, including their name, address, and employer identification number, as well as details about their incorporation and business activities. The form guides users through calculating their Delaware taxable income, which involves adding federal taxable income to any applicable Delaware income taxes deducted. The tax rate is set at 8.7%, and the form includes sections for reporting tentative tax payments, credits from previous years, and any balance due or overpayment. This makes it easier for businesses to stay compliant with state tax laws while ensuring they take advantage of any credits or refunds available to them. Understanding the nuances of the 1100EZ form can ultimately lead to smoother tax filing experiences and better financial management for Delaware corporations.
FORM 1100EZ
DO NOT WRITE OR STAPLE IN THIS AREA - REVENUE CODE 0042
2008
DELAWARE 2008
CORPORATION INCOME TAX RETURN
FOR CALENDAR YEAR 2008
EMPLOYER IDENTIFICATION NUMBER
or fiscal year beginning
2008, and ending
2009
-
Name of Corporation
CHECK APPLICABLE BOX:
Address
INITIAL RETURN
CHANGE OF ADDRESS
EXTENSION ATTACHED
City & State
Zip Code
Date and State of Incorporation
Nature of Business
IF OUT OF BUSINESS, ENTER DATE HERE:
ATTACH COPY OF COMPLETED FEDERAL FORM 1120
1.Federal Taxable Income (See specific instructions)
2.Delaware income taxes deducted in computing Line 1
3.Delaware Taxable Income (Add Line 1 and Line 2)
4.Tax @ 8.7%
5.Delaware tentative tax paid
6.Credit carry-over from prior year
7.Total payments and credits (Add Line 5 and Line 6)
8.If Line 4 is greater than Line 7, enter BALANCE DUE and PAY IN FULL
NO
CENTS
,
. 0 0
9.If Line 7 is greater than Line 4, enter OVERPAYMENT:
9a. Total OVERPAYMENT
9b. To be REFUNDED
9c. To be CREDITED to 2009 Tentative Tax
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than the taxpayer, the declaration is based on all information of which the preparer has any knowledge.
Date
Signature of Officer
Title
Email Address
Signature of individual or firm preparing the return
MAKE CHECK PAYABLE AND MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DE 19899-2044
INSTRUCTIONS FOR FORM 1100EZ
Use FORM 1100EZ Only If:
1.Your Federal Taxable Income (Line 30, Federal Form 1120) is less than $10,000,000,
2.The addback of Delaware corporate income taxes deducted in computing Federal Taxable Income is the only modification to Federal Taxable Income and
3.All property owned and rented is located in Delaware, all wages and salaries are paid to employees working in Delaware and goods sold or services rendered are delivered or performed in Delaware.
SPECIFIC INSTRUCTIONS
Calendar Or Fiscal Year Operation
This 2008 Form 1100EZ is used to report your Delaware corporate income tax for calendar year 2008 or fiscal year beginning in 2008 and ending in 2009. If the corporation conducts business on a fiscal year basis, enter the beginning and ending dates of the fiscal year in a MM/DD/YYYY format.
Name, Address And Employer Identification Number
Enter the complete name, address and employer identification number of the corporation. Employer identification numbers are issued by the Internal Revenue Service by filing Federal Form SS4.
Date And State Of Incorporation And Nature Of Business
Enter the date in MM/YYYY format and the state in which the corporation is incorporated. Enter a short phrase to describe the nature of business conducted by the corporation.
Check The Applicable Box
Check the Initial Return box if this is the first time the corporation is filing a Delaware corporate income tax return. Check the Change Of Address box if the address of the corporation has changed from the previous year's filing. Check the Extension Attached box if the corporation has obtained an approved federal or Delaware extension of time to file the corporate income tax return.
Out Of Business
Enter the exact date in MM/DD/YYYY format when the corporation ceased business operations if the corporation went out of business during, or on the last day of the corporation's tax year ending. Do not enter a date if the corporation ceased operations in Delaware and will continue to conduct business in another state.
Line 1.
Line 2.
Line 3.
Line 4.
Line 5.
Line 6.
Line 7.
Line 8.
Line 9. Subtract Line 7 from Line 4. If Line 7 is greater than Line 4, enter on Line 9(a) the TOTAL OVERPAYMENT available for refund and/or credit carryover. Enter on Line 9(b) the amount of REFUND REQUESTED. Enter on Line 9(c) the amount of credit CARRYOVER REQUESTED. The sum of Lines 9(b) and 9(c) must be equal to the amount entered on Line 9(a).
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