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Delaware Corporate Income Tax Return
Extracted from PDF file 2023-delaware-form-1100.pdf, last modified October 2023Corporate Income Tax Return
D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M CIT-TAX Corporation Income Tax Return Formerly 1100 For Fiscal Year beginning RESET PRINT and ending Name of Corporation Taxpayer ID Street Address State City Zip Code Small Corporation ESOP Delaware Address (if different than above) State City State of Incorporation Date of Incorporation Check Applicable Box(es): Zip Code Initial Return Amended Return Change of Address Extension Attached If Out of Business, Enter Date Nature of Business Attach Completed Copy of Federal Form 1120 1. FEDERAL TAXABLE INCOME (See instructions) 1. .00 2. TOTAL SUBTRACTIONS (Schedule 4A) 2. .00 3. Subtract Line 2 from Line 1 3. .00 4. TOTAL ADDITIONS (Schedule 4B) 4. .00 5. ENTIRE NET INCOME - Add Line 3 to Line 4 (Where Line 5 is derived entirely from sources within Delaware, enter amount on Line 11.) 5. .00 Where the entire income (Line 5) is NOT derived from sources within Delaware, complete Lines 6 through 10. 6. TOTAL NON-APPORTIONABLE INCOME (OR LOSS) (Schedule 2, Column 3, Line 8) 6. .00 7. INCOME (OR LOSS) SUBJECT TO APPORTIONMENT - Subtract Line 6 from Line 5 7. .00 8. APPORTIONMENT PERCENTAGE (Schedule 3B, Line 3) 8. 9. INCOME (OR LOSS) APPORTIONED TO DELAWARE - Multiply Line 7 by Line 8 9. .00 10. NON-APPORTIONABLE INCOME (OR LOSS) (Schedule 2, Column 1, Line 8) 10. .00 11. TOTAL - Add Line 9 to Line 10 11. .00 12. DELAWARE TAXABLE INCOME (Line 5 or Line 11, whichever is less) 12. .00 13. TAX LIABILITY - Multiply Line 12 by .087 13. .00 14. APPROVED NON-REFUNDABLE TAX CREDITS 14. .00 15. BALANCE DUE AFTER APPROVED NON-REFUNDABLE TAX CREDITS - Subtract Line 14 from Line 13 (Enter 0 if Neg) 15. .00 16. DELAWARE TENTATIVE TAX PAID 16. .00 17. CREDIT CARRY-OVER FROM PRIOR YEAR 17. .00 18. OTHER PAYMENTS (Attach statement) 18. .00 19. APPROVED REFUNDABLE INCOME TAX CREDITS 19. .00 20. TOTAL PAYMENTS AND CREDITS - Add Line 16 through Line 19 20. .00 21. BALANCE DUE AND PAY IN FULL (If Line 15 is greater than Line 20 Subtract Line 20 from Line 15) 21. .00 22a. OVERPAYMENT (If Line 20 is greater than Line 15 Subtract Line 15 from Line 20) 22a. .00 22b. AMOUNT TO BE REFUNDED 22b. .00 22c. AMOUNT TO BE CREDITED TO 2024 TENTATIVE TAX 22c. .00 PLEASE SEE PAGE 3 FOR SIGNATURE LINES AND MAILING INSTRUCTIONS DFCITTAX2023019999V1 Revision 20231022 Page 1 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M CIT-TAX Corporation Income Tax Return Formerly 1100 SCHEDULE 1. 1 INTEREST INCOME Description of Interest Column 2 Interest Received from U.S. Securities Column 1 Foreign Interest 2. Column 3 Interest Received from Affiliated Companies Column 4 Interest Received from State Obligations Column 5 Other Interest Income .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 3. .00 .00 .00 .00 .00 4. .00 .00 .00 .00 .00 5. 6. TOTAL SCHEDULE 2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 NON-APPORTIONABLE INCOME ALLOCATED WITHIN AND WITHOUT DELAWARE Column 1 Within Delaware Column 2 Without Delaware Column 3 Total RENTS AND ROYALTIES FROM TANGIBLE PROPERTY 1. .00 .00 .00 2. ROYALTIES FROM PATENTS AND COPYRIGHTS 2. .00 .00 .00 3. GAINS OR (LOSSES) FROM SALE OF REAL PROPERTY 3. .00 .00 .00 4. GAINS OR (LOSSES) FROM SALE OF DEPRECIABLE TANGIBLE PROPERTY 4. .00 .00 .00 5. INTEREST INCOME (Schedule 1, Columns 4 and 5, Line 6) 5. .00 .00 .00 6. TOTAL - Add Line 1 through Line 5 6. .00 .00 .00 7. LESS: APPLICABLE EXPENSES (Attach statement) 7. .00 .00 .00 8. TOTAL NON-APPORTIONABLE INCOME - Subtract Line 7 from Line 6 8. .00 .00 .00 1. SCHEDULE 3A GROSS RECEIPTS SUBJECT TO APPORTIONMENT Within Delaware Within and Without Delaware 1. GROSS RECEIPTS FROM SALES OF TANGIBLE PERSONAL PROPERTY 1. .00 2. GROSS INCOME FROM OTHER SOURCES (Attach statement) 2. .00 .00 3. TOTAL - Add Line 1 to Line 2 3. .00 .00 SCHEDULE 3B DETERMINATION OF APPORTIONMENT PERCENTAGE 1. GROSS RECEIPTS AND GROSS INCOME FROM WITHIN DELAWARE 1. .00 2. GROSS RECEIPTS AND GROSS INCOME FROM WITHIN AND WITHOUT DELAWARE 2. .00 3. APPORTIONMENT PERCENTAGE (See instructions) 3. SCHEDULE 3C .00 GROSS REAL AND TANGIBLE PROPERTY Within Delaware Beginning of Year = Within and Without Delaware End of Year Beginning of Year End of Year 1. REAL & TANGIBLE PROPERTY OWNED .00 .00 .00 2. REAL & TANGIBLE PROPERTY RENTED (eight times annual rental paid) .00 .00 .00 .00 3. TOTAL - Add Line 1 to Line 2 .00 .00 .00 .00 4. LESS: VALUE AT ORIGINAL COST OF REAL AND TANGIBLE PROPERTY, the income from which is separately allocated (See instructions) .00 .00 .00 .00 5. TOTAL - Subtract Line 4 from Line 3 .00 .00 .00 6. AVERAGE VALUE (See instructions) SCHEDULE 3D .00 WAGES, SALARIES, AND OTHER COMPENSATION PAID OR ACCRUED TO EMPLOYEES .00 .00 .00 Within Delaware Within and Without Delaware 1. WAGES, SALARIES, AND OTHER COMPENSATION OF ALL EMPLOYEES 1. .00 2. LESS: WAGES, SALARIES, AND OTHER COMPENSATION OF GENERAL EXECUTIVE OFFICERS 2. .00 .00 3. TOTAL - Subtract Line 2 from Line 1 3. .00 .00 DFCITTAX2023029999V1 Revision 20231022 Page 2 .00 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M CIT-TAX Corporation Income Tax Return Formerly 1100 SCHEDULE 4A SUBTRACTIONS 1. FOREIGN DIVIDENDS, INTEREST, AND ROYALTIES 1. .00 2. NET INTEREST FROM U.S. SECURITIES (Schedule 1, Column 2) 2. .00 3. INTEREST FROM AFFILIATED COMPANIES (Schedule 1, Column 3) 3. .00 4. GAIN FROM SALE OF U.S. OR DELAWARE SECURITIES 4. .00 5. WAGE DEDUCTION - FEDERAL JOBS CREDIT 5. .00 6. HANDICAPPED ACCESSIBILITY DEDUCTION (Attach statement) 6. .00 7. NET OPERATING LOSS CARRY-OVER 7. .00 8. NBI (Must attach form CIT-SCH) 8. .00 9. TOTAL SUBTRACTIONS - Add Line 1 through Line 8 9. .00 SCHEDULE 4B ADDITIONS 1. ALL STATE AND POLITICAL SUBDIVISION INCOME TAXES DEDUCTED IN COMPUTING LINE 1 1. .00 2. LOSS FROM SALE OF U.S. OR DELAWARE SECURITIES 2. .00 3. INTEREST INCOME FROM OBLIGATIONS OF ANY STATE EXCEPT DE (Schedule 1, Column 4) 3. .00 4. DEPLETION EXPENSE - OIL AND GAS 4. .00 5. INTEREST PAID AFFILIATED COMPANIES (See instructions) 5. .00 6. DONATIONS INCLUDED IN LINE 1 FOR WHICH DELAWARE INCOME TAX CREDITS WERE GRANTED 6. .00 7. TOTAL ADDITIONS - Add Line 1 through Line 6 7. .00 BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge. PAID PREPARER INFORMATION SIGNATURE OF OFFICER DATE PAID PREPARER SIGNATURE DATE ADDRESS TITLE OF OFFICER PHONE NUMBER CITY EMAIL ADDRESS EIN, SSN or PTIN STATE ZIP CODE PHONE NUMBER EMAIL ADDRESS PLEASE REMEMBER TO ATTACH APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN MAIL COMPLETED FORM WITH REMITTANCE PAYABLE TO: Delaware Division of Revenue PO Box 2044 Wilmington, DE 19899-2044 DFCITTAX2023039999V1 Revision 20231022 Page 3
Form 1100
More about the Delaware Form 1100 Corporate Income Tax Tax Return TY 2023
This is a form for reporting the income of a corporation.
We last updated the Corporate Income Tax Return in January 2024, so this is the latest version of Form 1100, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1100 directly from TaxFormFinder. You can print other Delaware tax forms here.
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TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Delaware Form 1100.
| Form Code | Form Name |
|---|---|
| Form 1100-EXT (2014) | Corporation Income Tax - Request For Extension |
| Form 1100S | S Corporation Reconciliation And Shareholders Return |
| Form 1100CR 0101 | Computation Schedule for Claiming Delaware Economic Development Credits |
| Form 1100SA1 | S Corporation Reconciliation And Shareholders Information Schedule A-1 |
| Form 1100T-EXT | Corporation Income Tax - Request For Extension |
| Form 1100X | Corporate Income Tax Return - Amended |
| Form 1100SA | S Corporation Reconciliation And Shareholders Information Schedule A Return |
| Form 1100P-EXT | Delaware S Corporation Request For Extension |
| Form 1100Si | S Corporation Reconciliation And Shareholders Instructions |
View all 65 Delaware Income Tax Forms
Form Sources:
Delaware usually releases forms for the current tax year between January and April. We last updated Delaware Form 1100 from the Division of Revenue in January 2024.
Form 1100 is a Delaware Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Delaware Form 1100
We have a total of twelve past-year versions of Form 1100 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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