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Division of
Revenue

Business Tax Forms 2023-2024


The Division of Revenue links for online filing options are available at https://revenue.delaware.gov/file/.  Electronic filing is fast, convenient, accurate and easy.  When completing a form electronically, please download the form prior to completing it to obtain the best results.

 

Please select the type of business from the list below.

 

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

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

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

Looking for Older Forms or Paper Forms?

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.


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