PLEASE NOTE: Some information on this website is provided in PDF format. This requires the use of an Acrobat Reader version 7.0 or higher, which may be downloaded free of charge from Adobe Systems.

Prior Year Forms
Obtain Paper Forms


Alcohol Beverages

Business Licenses

Business Tax Credits

Cigarette/Tobacco Tax

Contractors

Corporate Income Tax

Gross Receipts Tax Forms

Hotel, Motel and Tourist Homes

Manufactured Homes

Partnership

Petroleum Wholesalers

Public Utility/Telecommunications

Realty Transfer

Withholding Tax

Withholding Agent Application

Wholesale Exemption Certificate


Alcohol Beverages


1800M - Alcoholic Beverage Manufacturers Tax Return
          Download Fill-In Form

ABC Shipping Report
          Download Fill-In Form

Statement of Wines, Cider, Spirits and Beer Purchases
          Download Fill-In Form

Importers Inventory Activity Report
          Download Fill-In Form

Alcoholic Beverage Tax Credit Report
          Download Fill-In Form


Business Licenses and Withholding Agent Application


For New Businesses:

Register Online - One-Stop Business Registration, Licensing, and Withholding Services

Print and Mail:

      Combined Registration Application including Withholding Agent Application
          Download Fill-In Form

      Business License Application, Resident Contractor
          Download Fill-In Form

      Business License Application, Non-Resident Contractor
          Download Fill-In Form

      6401 - Application and Election for Headquarters Management Corporation License
          Download Fill-In Form

      1268-LA2 - Affiliated Finance Company Business License Application/Renewal
          Download Fill-In Form

      Door-to-Door Salesperson ID Card License Application/Renewal
          Download Fill-In Form

   For Existing Businesses:

Renew Online - Online Business License Renewal

License Request for Change - LREQ

1049L-9605 - Claim for Revision - License Tax
    Download Fill-In Form

1268-LA2 - Affiliated Finance Company Business License Application/Renewal
    Download Fill-In Form

Door-to-Door Salesperson ID Card License Application/Renewal
    Download Fill-In Form


Business Tax Credits


402AP 9901 Application For New Business Facility Tax Credits
    Download Fill-In Form

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

700 Delaware Income Tax Credit Schedule
    Download Fill-In Form

1100CR 0101 Computation Schedule for Claiming Delaware Economic Development Credits
    Download Fill-In Form

1801AC 0009 Application and Computation Schedule for Claiming Delaware Land and Historic Resource Conservation Tax Credits
    Download Fill-In Form

1811AC 0905 Computation Schedule for Claiming Delaware Historic Preservation Tax Credits
    Download Fill-In Form

1811CC 0701 Certification of Unused Delaware Historic Preservation Tax Credits
    Download Fill-In Form

2001AC 0104 Application and Computation for Claiming Delaware Neighborhood Assistance Tax Credits
    Download Fill-In Form

2070AC 0007 Application and Computation Schedule for Claiming Delaware Research and Development Tax Credits
    Download Fill-In Form

2080DE Application for New Economy Jobs Program
    Download Fill-In Form


Cigarette/Tobacco Tax


TP-1 Wholesale Dealer's Monthly Report of Other Tobacco Products
    Download Fill-In Form

TP-1i Instructions for Wholesale Dealer's Monthly Report of Other Tobacco Products
    Download Instructions

1069 Cigarette Stamp Affixing Agent or Wholesale Dealer Application
    Download Fill-In Form

1074 Resident Dealer's Monthly Report of Cigarette and Cigarette Tax Stamps
    Download Fill-In Form

1075 Non-Resident Dealer's Monthly Report of Cigarette and Cigarette Tax Stamps
    Download Fill-In Form

1049C-9602 Claim for Revision, License Tax
    Download Fill-In Form


Contractor Forms


For Resident Contractors:

Business License Application, Resident Contractor
    Download Fill-In Form

1280 Payments Made by General Contractors to Subcontractors
    Download Fill-In Form

1280-DEV Deductions for Amounts Paid to Subcontractors
    Download Fill-In Form

5060 Statement of Contracts Awarded
    Download Fill-In Form

UC-1 Report to Determine Liability
    Download Fill-In Form (230K)

IAB Form Division of Industrial Affairs Workers Compensation Proof of Insurance
    Download Fill-In Form

Contractor Licensing and Bonding Requirements, Tech Memo 93-5
    Download Requirements

For Non-Resident Contractors:

Business License Application, Non-Resident Contractor
    Download Fill-In Form

Non-Resident Contractor Bond
    Download Fill-In Form

Non-Resident Contractor Cash Bond Receipt Form
    Download Fill-In Form

Non-Resident Contractor Letter for Contract Under $ 20,000
    Download Fill-In Form

Non-Resident Contractor Irrevocable Letter of Credit
    Download Fill-In Form

1280 Payments Made by General Contractors to Subcontractors
    Download Fill-In Form

1280-DEV Deductions for Amounts Paid to Subcontractors
    Download Fill-In Form

5060 Statement of Contracts Awarded
    Download Fill-In Form

UC-1 Report to Determine Liability
    Download Fill-In Form (230K)

IAB Form Division of Industrial Affairs Workers Compensation Proof of Insurance
    Download Fill-In Form

Contractor Licensing and Bonding Requirements, Tech Memo 93-5
    Download Requirements


Corporate Forms


For Corporate Tentative Tax:

1100 Corporate Income Tax Return
    Download Fill-In Form

1100EZ Corporate Income Tax Return - Delaware no longer offers this form.

1100 Corporate Income Tax Instructions
    Download Instructions

1100X Amended Corporate Income Tax Return
    Download Fill-In Form

1100T Delaware Corporate Tentative Tax Voucher

Calendar Year 2016 and Fiscal Year Ending 2017
      1100T-1 Download Fill-In Form
      1100T-2 Download Fill-In Form
      1100T-3 Download Fill-In Form
      1100T-4 Download Fill-In Form

      1100T-EXT Delaware Corporate Request For Extension Voucher
          Download Fill-In Form

      Corporate Request For Change Form
          Download Fill-In Form

Calendar Year 2015 and Fiscal Year Ending 2016
      1100T-1 Download Fill-In Form
      1100T-2 Download Fill-In Form
      1100T-3 Download Fill-In Form
      1100T-4 Download Fill-In Form

      1100T-EXT Delaware Corporate Request For Extension Voucher
          Download Fill-In Form

      Corporate Request For Change Form
          Download Fill-In Form

1100-EXT - Calendar Year 2016 and Fiscal Years Ending in 2017 - Corporation Income Tax Request For Extension
    Download Fill-In Form

1100-EXT - Calendar Year 2015 and Fiscal Years Ending in 2016 - Corporation Income Tax Request For Extension
    Download Fill-In Form

1902(ap) Application for Exemption from Corporate Income Tax - Holding Company
    Download Fill-In Form

1902(b) Delaware Information Return Holding Company / Investment Company
    Download Fill-In Form

1100HMC Headquarters Management Corporation Income Tax Return
   Download Fill-In Form - (Under Construction)

For S Corporations:

1100S S Corporation Reconciliation And Shareholders Information Return
    Download Fill-In Form

1100S S Corporation Reconciliation And Shareholders Instructions
    Download Instructions

1100P Payment Of Personal Income Tax By S Corporations

Calendar Year 2016 and Fiscal Year Ending 2017
      1100P-1 Download Fill-In Form
      1100P-2 Download Fill-In Form
      1100P-3 Download Fill-In Form
      1100P-4 Download Fill-In Form

      1100P-EXT Delaware S Corporation Request For Extension
          Download Fill-In Form

      S Corporate Request For Change Form
          Download Fill-In Form

Calendar Year 2015 and Fiscal Year Ending 2016
      1100P-1 Download Fill-In Form
      1100P-2 Download Fill-In Form
      1100P-3 Download Fill-In Form
      1100P-4 Download Fill-In Form

      1100P-EXT Delaware S Corporation Request For Extension
          Download Fill-In Form

      S Corporate Request For Change Form
          Download Fill-In Form

1100S-EXT Calendar Year 2015 and Fiscal Years Ending in 2016 - Corporation Income Tax Request For Extension
    Download Fill-In Form

1100S-EXT Calendar Year 2014 and Fiscal Years Ending in 2015 - Corporation Income Tax Request For Extension
    Download Fill-In Form


Gross Receipts Tax Forms:


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

Print a Paper Gross Receipts Tax Form - Must login to print paper forms.

GRT Form Examples: not official, for reference only - please use the online system for filing your Gross Receipts Taxes.

Petroleum Wholesalers Only (Business Code 368):

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

Gross Receipts Due Dates

1049L-9605 - Claim for Revision - License Tax
    Download Fill-In Form


Hotel, Motel and Tourist Homes


Form 6100 Exemption Certificate from Tax on Occupancy
    Download Fill-In Form


Manufactured Homes


Booklet LQ9 Manufactured Homes Relocation Trust Fund Information and Returns
    Download Fill-In Form

Form LQ9 Schedule K-1 Delinquent Tenants Report
    Download Fill-In Form

Form LQ9 REQ Request for Change Return
    Download Fill-In Form


Partnership


300 Delaware Partnership Return
    Download Fill-In Form

300i Delaware Partnership Instructions
    Download Fill-In Form

300 Schedule K-1 Partner's Share of Income
    Download Fill-In Form


Petroleum Wholesalers (Business Code 368)


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
    Download Fill-In Form

9114W Instructions for Payments made by Petroleum Wholesalers for HSCA Taxed Purchases
     Download Instructions (9K)

9114W Supplemental Form 9114W Line 5 Payments made by Petroleum Wholesalers for HSCA Taxed Purchases
    Download Fill-In Form (232K)


Public Utility/Telecommunications


5502TR 9811 Public Utility Tax
    Download Fill-In Form

2016 FORM YEAR 5506CPE Exemption from Public Utility Tax on Cell Phones
    Download Fill-In Form

2015 FORM YEAR 5506CPE Exemption from Public Utility Tax on Cell Phones
    Download Fill-In Form

5507 - Claim for Refund for Public Utility Tax
    Download Fill-In Form

E-911 Telecommunications Worksheet
    Download Fill-In Form

Gross Receipts:

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

Print a Paper Gross Receipts Tax Form - Must login to print paper forms.


Realty Transfer


5401(8)BP State of Delaware Realty Transfer Tax Declaration For Building Permit
    Download Fill-In Form

5401(8)CO State of Delaware Realty Transfer Tax Declaration for Certificate Of Compliance Or Occupancy
    Download Fill-In Form

5402 Realty Transfer Tax Return And Affidavit Of Gain And Value
    Download Fill-In Form

5403 Real Estate Tax Return - Declaration of Estimated Income Tax
    Download Fill-In Form


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.

PLEASE NOTE: 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.

PLEASE NOTE: The State of Delaware only requires the filing of an annual withholding tax reconciliation form, Form W-3. 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 February of the following year, or on or before the 30th day from the date on which the last payment of wages was made.

Withholding Due Dates
   2016 Download PDF
   2015 Download PDF

Monthly/Quarterly Annual Reconciliation Form
   2016 Download Fill-In Form
   2015 Download Fill-In Form

8th-Monthly Annual Reconciliation Form
   2016 Download Fill-In Form
   2015 Download Fill-In Form

Monthly Withholding Reporting Form
   2016 Download Fill-In Form
   2015 Download Fill-In Form

Quarterly Withholding Reporting Form
   2016 Download Fill-In Form
   2015 Download Fill-In Form

2016 8th Monthly Withholding Reporting Forms

January

Download Fill-In Form

February

Download Fill-In Form

March

Download Fill-In Form

April

Download Fill-In Form

May

Download Fill-In Form

June

Download Fill-In Form

July

Download Fill-In Form

August

Download Fill-In Form

September

Download Fill-In Form

October

Download Fill-In Form

November

Download Fill-In Form

December

Download Fill-In Form


2015 8th Monthly Withholding Reporting Forms

January

Download Fill-In Form

February

Download Fill-In Form

March

Download Fill-In Form

April

Download Fill-In Form

May

Download Fill-In Form

June

Download Fill-In Form

July

Download Fill-In Form

August

Download Fill-In Form

September

Download Fill-In Form

October

Download Fill-In Form

November

Download Fill-In Form

December

Download Fill-In Form

2014 8th Monthly Withholding Reporting Forms

January

Download Fill-In Form

February

Download Fill-In Form

March

Download Fill-In Form

April

Download Fill-In Form

May

Download Fill-In Form

June

Download Fill-In Form

July

Download Fill-In Form

August

Download Fill-In Form

September

Download Fill-In Form

October

Download Fill-In Form

November

Download Fill-In Form

December

Download Fill-In Form

W- 4 - Allowance Computation Worksheet - Resident
    Download Fill-In Form )

W- 4 - Allowance Computation Worksheet - Non - Resident
    Download Fill-In Form

W-4DE - Withholding Exemption Certificate for Military Spouse
    Download Fill-In Form

Form 1049W89701 - Claim For Revision - Eighth-Monthly Withholding
    Download Fill-In Form

Form 1049W99701 - Claim For Revision - Monthly/Quarterly Withholding
    Download Fill-In Form

Withholding Request for Change Form
    Download Fill-In Form


Withholding Agent Application


Combined Registration Application including Withholding Agent Application
    Download Fill-In Form


Wholesale Exemption


Form 373 Wholesale Exemption Certificate
    Download Fill-In Form