The Delaware 1100X form is an amended corporation income tax return used by businesses operating in Delaware. This form allows corporations to correct previously filed tax returns for a calendar or fiscal year. Completing the 1100X accurately is essential for ensuring compliance with Delaware tax regulations and for addressing any discrepancies in reported income.
The Delaware 1100X form serves as an essential tool for corporations seeking to amend their income tax returns in the state of Delaware. This form is specifically designed for corporations that need to make corrections to their previously filed Delaware Corporation Income Tax Return. It accommodates changes for both calendar year and fiscal year reporting, allowing corporations to provide their name, employer identification number, and address. The form requires a comprehensive breakdown of federal taxable income, along with various subtractions and additions that may affect the final taxable income calculation. Notably, it includes specific lines for reporting foreign dividends, interest income, and deductions related to net operating losses. Additionally, the form features schedules for apportioning income between Delaware and other jurisdictions, ensuring that corporations can accurately report their tax obligations. Completing all required schedules and lines is crucial, as it directly impacts the determination of tax due or overpayment. By providing a clear structure for amending tax returns, the Delaware 1100X form helps corporations navigate the complexities of state tax regulations with greater ease and accuracy.
FORM 1100X 0101
2012
DO NOT WRITE OR STAPLE IN THIS AREA - REVENUE CODE 0042
AMENDED DELAWARE
CORPORATION INCOME TAX RETURN
This return is for calendar year
or fiscal year ending
/
(mm/dd/yy)
Name of Corporation
EMPLOYER IDENTIFICATION NUMBER
Address
Zip Code
Delaware address if different from above
Yes
No
Date and State of Incorporation
Nature of Business
IMPORTANT-ALL schedules and lines MUST be completed.
A
B
C
ORIGINALLY
NET CHANGE
CORRECT
REPORTED
INCREASE/DECREASE
AMOUNT
1.
Federal Taxable Income
1
00
2.
Subtractions:
(a) Foreign dividends, interest and royalties
2a
(b) Net interest from U.S. securities (Schedule 1, Column 2)
2b
(c) Interest from affiliated companies (Schedule 1, Column 3)
2c
(d) Gain from sale of U.S. or Delaware securities
2d
(e) Wage deduction - Federal Jobs Credit
2e
(f) Handicapped accessibility deduction (Attach statement)
2f
(g) Net operating loss carry-over
2g
(h) Other
2h
(i) Total [Lines 2(a) through 2(h) ]
2i
3. Line 1 minus Line 2 (i)
3
4.
Additions:
(a) All state and political subdivision income tax deducted in computing Line 1 ....
4a
(b) Loss from sale of U.S. or Delaware securities
4b
(c) Interest income from obligations of any state except Delaware (Schedule 1,
Column 4)
4c
(d) Depletion allowance - oil and gas
4d
(e) Interest paid affiliated companies
4e
(f) Donations included in Line 1 for which Delaware income tax credits were
granted
4f
(g) Total [Lines 4(a) through 4 (f)]
4g
5.
Entire Net Income [Line 3 plus Line 4(g) ]
5
6. Total non-apportionable income (or loss) (Schedule 2, Column 3)
6
7. Income (or loss) subject to apportionment (Line 5 minus Line 6)
7
8. Apportionment percentage (Schedule 3D, Page 2)
8
%
9. Income (or loss) apportioned to Delaware (Line 7 multiplied by Line 8)
9
10.
Non-apportionable income (or loss) (Schedule 2, Column 1)
10
11.
Total (Line 9 plus or minus Line 10)
11
12.
Delaware Taxable Income (Line 5 or Line 11 whichever is less)
12
13.
Tax @ 8.7%
13
14.
Delaware tentative tax paid
14
15.
Credit carry-over from prior years
15
16.
Other payments (Attach statement)
16
17.
Approved income tax credits
17
18.
Previous overpayments
(a) Less:
Refund claimed and received
18a
(
00)
(b) Less:
Tentative tax carry-over previously requested
18b
19.
Total payments and credits (Less refunds and carry-overs)
19
20.
(a) If Line 13 is greater than Line 19 enter BALANCE DUE
20a
(b) Interest at 1% per month
20b
(c) Total Tax and Interest Due
20c
21.
If Line 19 is greater than Line 13 enter OVERPAYMENT
(a) Total OVERPAYMENT
21a
(FOR OFFICE USE ONLY
)
(b) to be REFUNDED
21b
....................................................(Computed Interest
(c) to be CREDITED TO
TENTATIVE TAX
21c
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
SIGNATURE OF INDIVIDUAL OR FIRM PREPARING THE RETURN
ADDRESS
MAKE CHECK PAYABLE AND MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DE 19899-2044
REV. 01/28/13
*DF12212019999*
DOC. NO. 25-06-01-01-01-01
SCHEDULE 1 - INTEREST INCOME
Description of
Column 1
Column 2
Column 3
Column 4
Column 5
Interest
Foreign Interest
Interest Received
Interest Received From
Other Interest
From U.S. Securities
Affiliated Companies
From State Obligations
Income
2
4
TOTALS
SCHEDULE 2 - NON-APPORTIONABLE INCOME ALLOCATED WITHIN AND WITHOUT DELAWARE
Description
Within Delaware
Without Delaware
Total
Rents and royalties from tangible property
Royalties from patents and copyrights
Gains or (losses) from sale of real property
Gains or (losses) from sale of depreciable tangible property
Interest income from Schedule 1, Columns 4 and 5
Less: Applicable expenses (Attach statement)
Total non-apportionable income
SCHEDULE 3 - APPORTIONMENT PERCENTAGE
Schedule 3-A - Gross Real and Tangible Personal Property
Within and Without Delaware
Beginning of Year
End of Year
Real and tangible property owned
Real and tangible property rented
(Eight times annual rental paid)
Less: Value at original cost of real and tangible property
the income from which is separately allocated
Average value
.............................................................
Schedule 3-B -Wages,Salaries,and Other Compensation Paid or Accrued to Employees
Within and
Wages, salaries, and other compensation of all employees
Less: Wages, salaries, and other compensation of general executive officers
Schedule 3-C - Gross Receipts Subject to Apportionment
Gross receipts from sales of tangible personal property
Gross income from other sources (Attach statement)
Schedule 3-D - Determination of Apportionment Percentage
Average value of real and tangible property within Delaware
=
Average value of real and tangible property within and without Delaware
Wages, salaries and other compensation paid to employees within Delaware
.
Wages, salaries and other compensation paid to employees within and without Delaware
Gross receipts and gross income from within Delaware
Gross receipts and gross income from within and without Delaware
Apportionment percentage
*DF12212029999*
REV. 01/13
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