To file Alcoholic Beverages Manufacturers Tax Return please file online using the Tax Portal

For New Businesses

Register online –  One-Stop Business Registration, Licensing, and Withholding Services

LIC-HMC – Application and Election for Headquarters Management Corporation License

1268-LA2 – Affiliated Finance Company Business License Application/Renewal

For Existing Businesses:

Renew Online – Online Business License Renewal

License Request for Change – LREQ

LIC-AFF – Affiliated Finance Company Business License Application/Renewal

402AP 9901 – Application For New Business Facility Tax Credits

402LTR 9901 – Computation Schedule for Claiming License Tax Reduction for Approved New Business Facility Gross Receipts (For Tax Periods beginning 01/01/2006)

700 – Delaware Income Tax Credit Schedule

1100CR 0101 – Computation Schedule for Claiming Delaware Economic Development Credits

1100CR – Instructions

1801AC 0009 – Application and Computation Schedule for Claiming Delaware Land and Historic Resource Conservation Tax Credits

1811AC 0905 – Computation Schedule for Claiming Delaware Historic Preservation Tax Credits

1811CC 0701 – Certification of Unused Delaware Historic Preservation Tax Credits

2001AC – Application and Computation for Claiming Delaware Neighborhood Assistance Tax Credits

2070AC 0007 – Application and Computation Schedule for Claiming Delaware Research and Development Tax Credits

2071AC 0007 – Application and Computation Schedule for Claiming Delaware Research and Development Tax Credits

2080DE – Application for New Economy Jobs Program

TP-1 – Wholesale Dealer’s Monthly Report of Other Tobacco Products – For use on or after 09/01/2017

TP-1i – Instructions for Wholesale Dealer’s Monthly Report of Other Tobacco Products – For use on or after 09/01/2017

TP-1 – Wholesale Dealer’s Monthly Report of Other Tobacco Products – For use before 09/01/2017

TP-1i – Instructions for Wholesale Dealer’s Monthly Report of Other Tobacco Products – For use before 09/01/2017

1069 – Cigarette Stamp Affixing Agent or Wholesale Dealer Application

1074 – Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps – For use on or after 09/01/2017

1074 – Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps – For use before 09/01/2017

1075 – Non-Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps – For use on or after 09/01/2017

1075 – Non-Resident Dealer’s Monthly Report of Cigarette and Cigarette Tax Stamps – For use before 09/01/2017

TPT-AMD – Amended Tobacco Products Tax Return

GRT-TPA – Claim for Revision for Other Tobacco Product Tax

For Resident Contractors:

Register online –  One-Stop Business Registration, Licensing, and Withholding Services

Business License Application, Resident Contractor

1280 – Payments Made by General Contractors to Subcontractors

1280-DEV – Deductions for Amounts Paid to Subcontractors

5060 – Statement of Contracts Awarded

UC-1 – Report to Determine Liability

IAB Form – Division of Industrial Affairs Workers Compensation Proof of Insurance

For Non-Resident Contractors:

Register online –  One-Stop Business Registration, Licensing, and Withholding Services

Business License Application, Non-Resident Contractor

Non-Resident Contractor Bond

Non-Resident Contractor Cash Bond Receipt Form

Non-Resident Contractor Letter for Contract Under $ 20,000

Non-Resident Contractor Irrevocable Letter of Credit

1280 – Payments Made by General Contractors to Subcontractors

1280-DEV – Deductions for Amounts Paid to Subcontractors

5060 – Statement of Contracts Awarded

UC-1 – Report to Determine Liability

IAB Form – Division of Industrial Affairs Workers Compensation Proof of Insurance

PLEASE NOTE:

For Corporate Tentative Tax: 

CIT-TAX – Corporate Income Tax Return

CIT-TAXi – Corporate Income Tax Instructions

CIT-VCH – Electronic Filer Payment Voucher Corporate Form

Calendar Year 2024 and Fiscal Year Ending 2025

CIT-EST Delaware Corporate Tentative Income Tax Return

Calendar Year 2023 and Fiscal Year Ending 2024

1100T-1– For best results, please download the form prior to completing

1100T-2– For best results, please download the form prior to completing

1100T-3– For best results, please download the form prior to completing

1100T-4– For best results, please download the form prior to completing

CIT-EXT – Delaware Corporate Request for Extension

Calendar Year 2022 and Fiscal Year Ending 2023

1100T-EXT – Delaware Corporate Request For Extension Voucher

CIT-REQ – Corporate Request For Change Form

CIT-REQ – Corporate Request For Change Form Instructions

CIT-SCH – Corporate Schedule of Non-Business Income/Loss

CIT-EXM – Application for Exemption from Corporate Income Tax – Holding Company

CIT-HIC – Delaware Information Return Holding Company / Investment Company

CIT-HIC – Delaware Information Return Holding Company / Investment Company Instructions

For S Corporations:

SCT-RTN – Corporation Reconciliation And Shareholders Information Return

SCT-SSA – Corporation Reconciliation And Shareholders Information Schedule A Return

SCT-RTN – S Corporation Reconciliation And Shareholders Instructions

SCT-SSR – Corporation Reconciliation And Shareholders Information Schedule A Return

SCT-SSR – Corporation Reconciliation And Shareholders Information Schedule A Return Instructions

Calendar Year 2024 and Fiscal Year Ending 2025

SCT-TAX – S Corporation Estimated Income Tax Voucher

Calendar Year 2023 and Fiscal Year Ending 2024

1100P-1-For best results, please download the form prior to completing

1100P-2-For best results, please download the form prior to completing

1100P-3-For best results, please download the form prior to completing

1100P-4-For best results, please download the form prior to completing

SCT-EXT – Delaware S Corporation Request for Extension

Calendar Year 2022 and Fiscal Year Ending 2023

1100P-EXT Delaware S Corporation Request For Extension

SCT-REQ – S Corporate Request For Change Form

SCT-REQ – S Corporate Request For Change Form Instructions

SCT-VCH Electronic Filer Payment Voucher

Delaware no longer accepts most Gross Receipts Tax (GRT) coupons. Instead, please use the online GRT System to file immediately or to print a personalized paper return:

File Your Gross Receipts Taxes Online

2024 Gross Receipts Due Dates

2023 Gross Receipts Due Dates

1049L-9605 Claim for Revision – License Tax

Form 6100 Exemption Certificate from Tax on Occupancy

MHR-TAX Form – Manufactured Homes Relocation Trust Fund Information and Returns  (For use after January 1,2020)

PRT-RTN – Delaware Partnership Return

PRT-RTN – Delaware Partnership Instructions

PRT-PSI – Schedule K-1 Partner’s Share of Income

PRT-EXT – Delaware Partnership Income Tax Request for Extension

If you are filing a paper Form 9114W, you must print and file a paper gross receipts tax return to remit with Form 9114W. DO NOT file online if you are filing a paper Form 9114W.

Petroleum Wholesale (Bus. Code 368) – Monthly Gross Receipts Return

Petroleum Wholesale (Bus. Code 368) – Quarterly Gross Receipts Return

9114W – Payments made by Petroleum Wholesalers for HSCA Taxed Purchases

9114W – Instructions for Payments made by Petroleum Wholesalers for HSCA Taxed Purchases

9114W – Supplemental Form 9114W Line 5 Payments made by Petroleum Wholesalers for HSCA Taxed Purchases

PUT-RED – Public Utility Reduction – previously 5502TR 9811

2024 5506CPE – Exemption from Public Utility Tax on Cell Phones

2023 5506CPE – Exemption from Public Utility Tax on Cell Phones

5506CPE Exemption from Public Utility Tax on Cell Phones – Instructions

GRT-TTL – Telephone Telegraph Line

RTT-BPA – State of Delaware Realty Transfer Tax Declaration For Building Permit

RTT-COO – State of Delaware Realty Transfer Tax Declaration For Certificate of Compliance of Occupancy

RTT-TAX – Realty Transfer Tax Return and Affidavit of Gain and Value

RTT-TAX – Realty Transfer Tax Return and Affidavit of Gain and Value Instructions

RTT-SCH – First Time Home Buyers Credit – Schedule 1

REW-EST – Real Estate Tax Return – Declaration of Estimated Income Tax

REW-EST Real Estate Tax Return – Declaration of Estimated Income Tax – Instructions

REW-EXM Real Estate Tax Withholding – Exemption

Withholding Tax

Delaware Withholding Tax Requirements

PLEASE NOTE:

• Failure to choose the correct form for your filing frequency will delay the processing of your return. If you are not sure of your filing frequency, please call 302-577-8779.
• Payments must be made separately for each entity. Do not remit payments under one identification number and then submit W3, W2, or 1099 forms for multiple identification numbers.
• The State of Delaware only requires the filing of an annual withholding tax reconciliation form, Form WTH-REC. Quarterly reconciliations are neither required nor accepted. The annual form, accompanied by copies of Forms W-2, is due on or before the last day of January of the following year, or on or before the 30th day from the date on which the last payment of wages was made.

Withholding Electronic Filing

Withholding Due Dates – 2024

Withholding Due Dates – 2023

WTH-TAX – Withholding Tax Return

WTH-TAX – Withholding Tax Return Instructions

WTH-REC Annual Reconciliation – 2022 and beyond

W-3 Annual Reconciliation – 2021

WTH-REC Annual Reconciliation Instructions

DE-W4 – Delaware W4 Withholding Allowance Cert & Computation Worksheet – Resident / Non-Resident

W-4DE – Withholding Exemption Certificate for Military Spouse

Withholding Request for Change Form

Form 373 Wholesale Exemption Certificate

CLR-APP: Application for Tax Clearance Certification