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Department of Finance: Division of Revenue

BUSINESS TAX FORMS - INDEX PAGE

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.

Forms Listed by Number
Prior Year 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
         pdf Download Fill-In Form  ( 70K)

      ABC Shipping Report
         pdf Download Fill-In Form  (159K)

      Statement of Wines, Cider, Spirits and Beer Purchases
         pdf Download Fill-In Form  ( 74K)

      Importers Inventory Activity Report
         pdf Download Fill-In Form  ( 45K)

      Alcoholic Beverage Tax Credit Report
         pdf Download Fill-In Form  ( 82K)

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
         pdf Download Fill-In Form  (159K)

      Business License Application, Resident Contractor
         pdf Download Fill-In Form  (619K)

      Business License Application, Non-Resident Contractor
         pdf Download Fill-In Form  (786K)

      6401 - Application and Election for Headquarters Management Corporation License
         pdf Download Fill-In Form  (155K)

      1268-LA2 - Affiliated Finance Company Business License Application/Renewal
         pdf Download Fill-In Form  (117K)

      Door-to-Door Salesperson ID Card License Application/Renewal
         pdf Download Fill-In Form  (963K)
   For Existing Businesses:

Renew Online - Online Business License Renewal

License Request for Change Form
   Gross Receipts Tax Forms Page

1049L-9605 - Claim for Revision - License Tax
   pdf Download Fill-In Form  ( 57K)

1268-LA2 - Affiliated Finance Company Business License Application/Renewal
   pdf Download Fill-In Form  (117K)

Door-to-Door Salesperson ID Card License Application/Renewal
   pdf Download Fill-In Form  (963K)

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Business Tax Credits

402AP 9901  Application For New Business Facility Tax Credits
   pdf Download Fill-In Form  (192K)

402LTR 9901  Computation Schedule for Claiming License Tax Reduction for Approved New Business Facility Gross Receipts
   pdf Download Fill-In Form  (211K)  (For Tax Periods beginning 01/01/2006)

700  Delaware Income Tax Credit Schedule
   pdf Download Fill-In Form  (1.2M)

1100CR 0101  Computation Schedule for Claiming Delaware Economic Development Credits
   pdf Download Fill-In Form  (110K)

1801AC 0009  Application and Computation Schedule for Claiming Delaware Land and Historic Resource Conservation Tax Credits
   pdf Download Fill-In Form  (115K)

1811AC 0905  Computation Schedule for Claiming Delaware Historic Preservation Tax Credits
   pdf Download Fill-In Form  ( 75K)

1811CC 0701  Certification of Unused Delaware Historic Preservation Tax Credits
   pdf Download Fill-In Form  ( 93K)

2001AC 0104  Application and Computation for Claiming Delaware Neighborhood Assistance Tax Credits
   pdf Download Fill-In Form  (164K)

2070AC 0007  Application and Computation Schedule for Claiming Delaware Research and Development Tax Credits
   pdf Download Fill-In Form  (170K)

2080DE  Application for New Economy Jobs Program
   pdf Download Fill-In Form  ( 50K)

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Cigarette/Tobacco Tax

TP-1  Wholesale Dealer's Monthly Report of Other Tobacco Products
   pdf Download Fill-In Form  (229K)

TP-1i  Instructions for Wholesale Dealer's Monthly Report of Other Tobacco Products
   pdf  Download Instructions ( 43K)

1069  Cigarette Stamp Affixing Agent or Wholesale Dealer Application
   pdf Download Fill-In Form  ( 74K)

1074  Resident Dealer's Monthly Report of Cigarette and Cigarette Tax Stamps
   pdf Download Fill-In Form  (188K)

1075  Non-Resident Dealer's Monthly Report of Cigarette and Cigarette Tax Stamps
   pdf Download Fill-In Form  (151K)

1049C-9602  Claim for Revision, License Tax
   pdf Download Fill-In Form  (214K)

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Contractor Forms

   For Resident Contractors:

Business License Application, Resident Contractor
   pdf Download Fill-In Form  (619K)

1280  Payments Made by General Contractors to Subcontractors
   pdf Download Fill-In Form  (110K)

1280-DEV  Deductions for Amounts Paid to Subcontractors
   pdf Download Fill-In Form  (112K)

5060  Statement of Contracts Awarded
   pdf Download Fill-In Form  (271K)

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

IAB Form Division of Industrial Affairs  Workers Compensation Proof of Insurance
   pdf Download Fill-In Form  (240K)

Contractor Licensing and Bonding Requirements, Tech Memo 93-5
   pdf  Download Requirements ( 66K)

   For Non-Resident Contractors:

Business License Application, Non-Resident Contractor
   pdf Download Fill-In Form  (786K)

Non-Resident Contractor  Bond
   pdf Download Fill-In Form  ( 65K)

Non-Resident Contractor  Cash Bond Receipt Form
   pdf Download Fill-In Form  ( 54K)

Non-Resident Contractor  Letter for Contract Under $ 20,000
   pdf Download Fill-In Form  (196K)

Non-Resident Contractor  Irrevocable Letter of Credit
   pdf Download Fill-In Form  ( 33K)

1280  Payments Made by General Contractors to Subcontractors
   pdf Download Fill-In Form  (110K)

1280-DEV  Deductions for Amounts Paid to Subcontractors
   pdf Download Fill-In Form  (112K)

5060  Statement of Contracts Awarded
   pdf Download Fill-In Form  (271K)

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

IAB Form Division of Industrial Affairs  Workers Compensation Proof of Insurance
   pdf Download Fill-In Form  (240K)

Contractor Licensing and Bonding Requirements, Tech Memo 93-5
   pdf  Download Requirements ( 66K)

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Corporate Forms

   For Corporate Tentative Tax:

1100  Corporate Income Tax Return
   pdf Download Fill-In Form  (248K)

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

1100  Corporate Income Tax Instructions
   pdf  Download Instructions  (101K)

1100X  Amended Corporate Income Tax Return
   pdf Download Fill-In Form  (146K)

1100T  Delaware Corporate Tentative Tax Voucher
Calendar Year 2014 and Fiscal Year Ending 2015
      1100T-1  pdf Download Fill-In Form  (218K)
      1100T-2  pdf Download Fill-In Form  (218K)
      1100T-3  pdf Download Fill-In Form  (218K)
      1100T-4  pdf Download Fill-In Form  (218K)

      1100T-EXT  Delaware Corporate Request For Extension Voucher
         pdf Download Fill-In Form  (215K)

      Corporate Request For Change Form
         pdf Download Fill-In Form  (231K)

Calendar Year 2013 and Fiscal Year Ending 2014
      1100T-1  pdf Download Fill-In Form  (364K)
      1100T-2  pdf Download Fill-In Form  (360K)
      1100T-3  pdf Download Fill-In Form  (360K)
      1100T-4  pdf Download Fill-In Form  (361K)

      1100T-EXT  Delaware Corporate Request For Extension Voucher
         pdf Download Fill-In Form  (337K)

      Corporate Request For Change Form
         pdf Download Fill-In Form  (421K)

1100-EXT - Calendar Year 2013 and Fiscal Years Ending in 2014 - Corporation Income Tax Request For Extension
   pdf Download Fill-In Form  (1.0M)

1100-EXT - Calendar Year 2012 and Fiscal Years Ending in 2013 - Corporation Income Tax Request For Extension
   pdf Download Fill-In Form  (460K)

1902(ap)  Application for Exemption from Corporate Income Tax - Holding Company
   pdf Download Fill-In Form  ( 77K)

1902(b)  Delaware Information Return Holding Company / Investment Company
   pdf Download Fill-In Form  (263K)

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

   For S Corporations:

1100S  S Corporation Reconciliation And Shareholders Information Return
   pdf Download Fill-In Form  (281K)

1100S  S Corporation Reconciliation And Shareholders Instructions
   pdf  Download Instructions ( 79K)

1100P  Payment Of Personal Income Tax By S Corporations
Calendar Year 2014 and Fiscal Year Ending 2015
      1100P-1  pdf Download Fill-In Form  (220K)
      1100P-2  pdf Download Fill-In Form  (220K)
      1100P-3  pdf Download Fill-In Form  (220K)
      1100P-4  pdf Download Fill-In Form  (220K)

      1100P-EXT  Delaware S Corporation Request For Extension
         pdf Download Fill-In Form  (220K)

      S Corporate Request For Change Form
         pdf Download Fill-In Form  (233K)

Calendar Year 2013 and Fiscal Year Ending 2014
      1100P-1  pdf Download Fill-In Form  (379K)
      1100P-2  pdf Download Fill-In Form  (380K)
      1100P-3  pdf Download Fill-In Form  (383K)
      1100P-4  pdf Download Fill-In Form  (379K)

      1100P-EXT  Delaware S Corporation Request For Extension
         pdf Download Fill-In Form  (351K)

      S Corporate Request For Change Form
         pdf Download Fill-In Form  (449K)
1100S-EXT  Calendar Year 2013 and Fiscal Years Ending in 2014 - Corporation Income Tax Request For Extension
   pdf Download Fill-In Form  ( 82K)

1100S-EXT  Calendar Year 2012 and Fiscal Years Ending in 2013 - Corporation Income Tax Request For Extension
   pdf Download Fill-In Form  (417K)

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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.

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
   pdf Download Fill-In Form  ( 57K)

Hotel, Motel and Tourist Homes

Form 6100  Exemption Certificate from Tax on Occupancy
   pdf Download Fill-In Form  (248K)


Manufactured Homes

Booklet LQ9  Manufactured Homes Relocation Trust Fund Information and Returns
   pdf Download Fill-In Form  (166K)

Form LQ9 Schedule K-1  Delinquent Tenants Report
   pdf Download Fill-In Form  (114K)

Form LQ9 REQ Request for Change Return
   pdf Download Fill-In Form  (169K)

Partnership

300 Delaware Partnership Return
   pdf Download Fill-In Form  (152K)

300i Delaware Partnership Instructions
   pdf Download Fill-In Form  (115K)

300 Schedule K-1  Partner's Share of Income
   pdf Download Fill-In Form  ( 61K)

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
   pdf Download Fill-In Form  (221K)

9114W   Instructions for Payments made by Petroleum Wholesalers for HSCA Taxed Purchases
   pdf  Download Instructions (9.0K)

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

Public Utility/Telecommunications

5502TR 9811  Public Utility Tax
   pdf Download Fill-In Form  (280K)

2014 FORM YEAR  5506CPE Exemption from Public Utility Tax on Cell Phones
   pdf Download Fill-In Form  (254K)

2013 FORM YEAR  5506CPE Exemption from Public Utility Tax on Cell Phones
   pdf Download Fill-In Form  ( 94K)

5507 - Claim for Refund for Public Utility Tax
   pdf Download Fill-In Form  (169K)

E-911 Telecommunications Worksheet
   pdf Download Fill-In Form  (265K)

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
   pdf Download Fill-In Form  (203K)

5401(8)CO  State of Delaware Realty Transfer Tax Declaration for Certificate Of Compliance Or Occupancy
   pdf Download Fill-In Form  (437K)

5402  Realty Transfer Tax Return And Affidavit Of Gain And Value
   pdf Download Fill-In Form  ( 89K)

5403  Real Estate Tax Return - Declaration of Estimated Income Tax
   pdf Download Fill-In Form  ( 95K)

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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.

Withholding Due Dates
   2014   pdf  Download PDF (368K)
   2013   pdf  Download PDF (390K)

Monthly/Quarterly Annual Reconciliation Form
   2013   pdf Download Fill-In Form  (216K)
   2012   pdf Download Fill-In Form  ( 69K)

8th-Monthly Annual Reconciliation Form
   2013  pdf Download Fill-In Form  (240K)
   2012  pdf Download Fill-In Form  ( 73K)

Monthly Withholding Reporting Form
   2014   pdf Download Fill-In Form  (124K)
   2013   pdf Download Fill-In Form  (204K)

Quarterly Withholding Reporting Form
   2014   pdf Download Fill-In Form  (152K)
   2013   pdf Download Fill-In Form  (182K)


2014 8th-Monthly Withholding Reporting Forms
Januarypdf Download Fill-In Form  (163K)
Februarypdf Download Fill-In Form  (164K)
Marchpdf Download Fill-In Form  (164K)
Aprilpdf Download Fill-In Form  (164K)
Maypdf Download Fill-In Form  (163K)
Junepdf Download Fill-In Form  (164K)
Julypdf Download Fill-In Form  (164K)
Augustpdf Download Fill-In Form  (164K)
Septemberpdf Download Fill-In Form  (164K)
Octoberpdf Download Fill-In Form  (164K)
Novemberpdf Download Fill-In Form  (164K)
Decemberpdf Download Fill-In Form  (164K)


2013 8th-Monthly Withholding Reporting Forms
Januarypdf Download Fill-In Form  (188K)
Februarypdf Download Fill-In Form  (187K)
Marchpdf Download Fill-In Form  (187K)
Aprilpdf Download Fill-In Form  (188K)
Maypdf Download Fill-In Form  (187K)
Junepdf Download Fill-In Form  (188K)
Julypdf Download Fill-In Form  (188K)
Augustpdf Download Fill-In Form  (187K)
Septemberpdf Download Fill-In Form  (187K)
Octoberpdf Download Fill-In Form  (188K)
Novemberpdf Download Fill-In Form  (188K)
Decemberpdf Download Fill-In Form  (187K)


W- 4 - Allowance Computation Worksheet - Resident
   pdf Download Fill-In Form  (175K)

W- 4 - Allowance Computation Worksheet - Non - Resident
   pdf Download Fill-In Form  (225K)

W-4DE - Withholding Exemption Certificate for Military Spouse
   pdf Download Fill-In Form  ( 65K)

Form 1049W89701 - Claim For Revision - Eighth-Monthly Withholding
   pdf Download Fill-In Form  (109K)

Form 1049W99701 - Claim For Revision - Monthly/Quarterly Withholding
   pdf Download Fill-In Form  ( 60K)

Withholding Request for Change Form
   pdf Download Fill-In Form  ( 68K)

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Withholding Agent Application

Combined Registration Application including Withholding Agent Application
   pdf Download Fill-In Form  (893K)

Wholesale Exemption

Form 373 Wholesale Exemption Certificate
   pdf Download Fill-In Form  ( 92K)

Last Updated: Wednesday, 28-May-2014 12:42:06 EDT
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