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Division of
Revenue

Tax Season Updates


2018-19 Tax Season Updates

Personal Income Tax


Business Tax

  • The Internal Revenue Code now requires that:
    • Partnership returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers).
    • S corporation returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers). This has not changed from prior years.
    • Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period (April 15 for calendar year taxpayers).
  • Delaware has issued TIM 2017-1 granting an automatic extension of time to all C corporations to the due date of the corporation’s federal income tax return, without regard to extensions. The Delaware due dates for partnership and S corporation returns have not changed. As a result, the due dates for Delaware business returns for the 2016 tax year are as follows:
    • Partnership returns are due on or before the 30th day of the fourth month following the expiration of the taxable period (April 30 for calendar year taxpayers).
    • S corporation returns are due on or before the 30th day of the third month following expiration of the taxable period (March 30 for calendar year taxpayers).
    • Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period.   Because of federal holidays, this will be April 18, 2017 for calendar year taxpayers.
  • Delaware will be enacting legislation in 2017 to adopt the same due dates for Delaware’s business tax returns, effective for tax years beginning after December 31, 2016
If you have questions about the due date of your business return, you can find specific information on our website or by contacting us at (302) 577-8205.

Business Licenses

  • Delaware’s current gross receipts tax rates: GRT Rates
  • Business License Renewal Forms: for faster service and to print a temporary license right from your personal computer, renew online.

Business Tax Forms

  • Get your business tax forms online.
  • Delaware’s Bottle Fee has expired, effective January 1, 2015.

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