CONTRACTORS, RESIDENT AND NON-RESIDENT
Any contractor conducting a business activity in Delaware is required to register with and obtain a business license from the Delaware Division of Revenue.
To Become a Delaware Contractor:
Complete a Resident Contractors Package or Non-Resident Contractors Package. All necessary forms are included.
After the Delaware Division of Revenue receives a completed Contractors Package and the license fee, it will send you:
• a business license
• a "Tax Tips" package related to the activity of your business
• (throughout the year) personalized business tax forms
For Delaware Contractors:
Tax Tips for Contractors - Explains contractor filing requirements, lists tax rates and exclusions, provides due dates and more.
General Contractor Forms
•Form 1280 - Payments Made by General Contractors to Subcontractors
•Form 1280-DEV - Deductions for Amounts Paid to Subcontractors
•Form 5060 - Statement of Contracts Awarded
•Form UC-1 - Report to Determine Liability
•IAB Form Division of Industrial Affairs - Workers Compensation Proof of Insurance
Non-Resident Contractor Forms
•Non-Resident Contractor - Bond
•Non-Resident Contractor - Cash Bond Receipt Form
•Non-Resident Contractor - Irrevocable Letter of Credit
•Non-Resident Contractor - Letter for Contract Under $ 20,000
Contractor Licensing and Bonding Requirements, Tech Memo 93-5
For more information on contractors, please contact Theresa Graciano at theresa.graciano@state.de.us or 302-577-8264.
