Delaware S Corporation Reconciliation And Shareholders Information Schedule A-1

S Corporation Reconciliation And Shareholders Information Schedule A-1
Form 1100SA1
DELAWARE

2024

S Corporation Shareholder Schedule A-1
FORM SCT-SSR

Revised 10/08/24

SPECIFIC INSTRUCTIONS

Line 22: Depletion Expense - Oil & Gas: Enter on Line 22 the amount of
depletion expense from Delaware Form SCT-RTN, Line 4(b) multiplied by the
percentage of stock owned by each shareholder. Also enter the result on
Lines 1-18:
Line 3 of the Delaware Individual Resident Income Tax Return, Form PITAn S Corporation must prepare Delaware Form SCT-SSR, Shareholders RES or Line 19 of the Delaware Individual Non-Resident Income Tax Return,
Share of Income, Deductions & Credits for all shareholders. One copy is to Form PIT-NON.
be given to each shareholder and a copy must be attached to this return.
Delaware Form SCT-SSR is similar to Federal Schedule K-1, with the addition Line 23: Delaware Land & Historic Resource Conservation Charitable
Contribution: Enter on Line 23 the amount of charitable contributions
of several lines for state modifications and credits.
for which the Delaware Land & Historic Resource Conservation credit was
Complete Delaware Form SCT-SSR by multiplying Lines 3(a) through 12, granted from Delaware Form SCT-RTN, Line 4(c) multiplied by the percentage
Lines 14 through 17 on Form SCT-SSA and Lines 2(a), 2(b) and 4(a) through of stock owned by each shareholder. Also enter the amount on Line 18 of
4(c) on Delaware Form SCT-RTN by the percentage of stock owned by each the Delaware Individual Resident Income Tax Return, Form PIT-RES or Line
shareholder. Enter the results on the respective lines on Delaware Form 36 of the Delaware Individual Non-Resident Income Tax Return, Form PITSCT-SSR. This is the amount of distributive income for each shareholder.
NON.
Use Column A to report resident shareholder information and Column B
to report non-resident shareholder information. The amounts in Column
A must be the same as reported on Federal Schedule K-1. Enter in Column
B the non-resident shareholder’s percentage ownership of those items
of income and deduction from Delaware Form SCT-SSR, Column B. Every
shareholder must report each item of income or deduction on a Delaware
personal income tax return. Please refer to the instructions for Federal
Schedule K-1 for the appropriate line on which to enter the information and
the Delaware line which corresponds to such line.

Line 24: Approved Income Tax Credits (Non-Refundable): Enter on Line
24 of the approved non-refundable income tax credits from Delaware Form
700, Delaware Income Tax Schedule.
Line 25: Approved Income Tax Credits (Refundable): Enter on Line 25
of the approved refundable income tax credits from Delaware Form 700,
Delaware Income Tax Credit Schedule.

Line 26: Estimated Tax Paid on behalf of Non-Resident Shareholders:
For each non-resident shareholder, multiply the total of Lines 9, 10, and
Federal Schedule K-1 cannot be used in lieu of Delaware Form SCT-SSR 14 from Delaware Form SCT-RTN by a fraction, the numerator of which
when filing the S Corporation Reconciliation and Shareholders Information is the percentage of stock owned by each non-resident shareholder, and
Return. Delaware Form SCT-SSR must be filed for each resident and non- denominator of which is the percentage of stock owned by all non-resident
shareholders. If there is a tax paid on Line 14 then total Line 9, Line 10 and
resident shareholder of the S Corporation.
the tax paid on Line 14 on the Delaware Form SCT-RTN. The total would
go on Line 26 of the Delaware Form SCT-SSR, where the total would be
State Modifications:
multiplied by a fraction, the numerator of which is the percentage of stock
owned by each non-resident shareholder and denominator of which is the
percentage of stock owned by all non-resident shareholders.
SUBTRACTIONS:
Line 19: Net Interest from US Securities: Enter on Line 19 the amount
of interest income from U.S. securities from Delaware Form SCT-RTN, Line
2(a) multiplied by the percentage of stock owned by each shareholder. Also
enter the result on Line 5 off the Delaware Individual Resident Income Tax
Return, Form PIT-RES or Line 22 of the Delaware Individual Non-Resident
Income Tax Return, Form PIT-NON.
Line 20: Wage Deduction - Federal Jobs Credit: Enter on Line 20 the
amount of wages paid from Delaware Form SCT-RTN, Line 2(b) multiplied
by the percentage of stock owned by each shareholder. Also enter the result
on Line 7 of the Delaware Individual Resident Income Tax Return, Form PITRES or Line 25 of the Delaware Individual Non-Resident Income Tax Return,
Form PIT-NON.

ADDITIONS:
Line 21: Interest from any State except Delaware : Enter on Line 21 the
amount of interest income received from obligations issued by any state
or political subdivision other than the State of Delaware or its political
subdivisions from Delaware Form SCT-RTN, Line 4(a) multiplied by the
percentage of stock owned by each shareholder. Also enter the result on
Line 2 of the Delaware Individual Resident Income Tax Return, Form PITRES or Line 18 of the Delaware Individual Non-Resident Income Tax Return,
Form PIT-NON.
Page 1

ATTACH A COPY OF DELAWARE FORM SCT-SSR TO YOUR DELAWARE
PERSONAL INCOME TAX RETURN