Delaware Contractors - Statement of Payments Made to Subcontractors

Contractors - Statement of Payments Made to Subcontractors
Form 1280 - Statement of Payments Made by General Contractors to Subcontractors
STATE OF DELAWARE
Department of Finance
Division of Revenue
820 N. French Street
P.O. Box 2340
Wilmington, Delaware 19899-2340

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STATEMENT OF PAYMENTS
MADE BY GENERAL CONTRACTORS
TO SUBCONTRACTORS

Print Form

FORM 1280

THIS FORM MUST BE ATTACHED TO CONTRACTOR’S MONTHLY GROSS RECEIPT TAX COUPON

TO SUBSTANTIATE PAYMENTS TO SUBCONTRACTORS

1.

Enter Federal Employee Identification Number

1­

OR

-


2.

Name

3.

Address

Social Security Number

2­

City

-


-


State

4.

General Contractors Total Monthly Gross Receipts:

5.

Less Payments to Subcontractors:

Zip

Month

$

Name & Address

1

2

3

4

5

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

(See reverse side for additional space.)
6.

Total Payments to Subcontractors

$

7.

Total Taxable Gross Receipts for the Month:

$

* Business Codes 331, 332, 333, 335, 336 or 337. See Reverse side of this form for listing of activities not deductible as amounts paid to subcontractors.

SIGNATURE

TITLE

DATE

Payments to Subcontractors

Month/Year

Name & Address

6

7

8

9

10

11

12

13

14

15

* Business Codes 331, 332, 333, 335, 336 or 337 only.

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

Employer ID No.

DE Business License No.

Amount of Payment

Business Code

(Form 1280 - Revised 11/2007)

LINE-BY-LINE INSTRUCTIONS
FORM 1280

1. Enter the account number of the business for which you are filing. This is either a federal employer identification
number or a social security number, and can be found in your annual gross receipts coupon book.
2. Enter the contractor’s business name, as it appears on the Delaware business license.
3. Enter the contractor’s mailing address.
4. Enter the month and year for which the gross receipts tax is being reported. Enter the total amount of gross receipts
being reported. (The total on Line 4 should also be entered on Line 1 of your gross receipts reporting coupon.)
5. List payments made to subcontractors. If you are reporting payments to more than five subcontractors, use the back
of Form 1280 for additional space:
1) Enter the subcontractor’s business name and mailing address in the field provided.
2) Enter the subcontractor’s employer identification number.
3) Enter the total amount of payment(s) made to the subcontractor.
4) Enter the subcontractor’s Delaware business license number. Payments to subcontractors without a current
business license will be denied. They must have had a current license when the work was performed.
Obtaining a license after the work will not allow them to be taken as a deduction on prior periods.
5) Enter the subcontractor’s business code (this can only be business code 331, 332, 333, 335, 336 or 337)
a sub contractor listed with any other business code will be disallowed.
6. Enter
the
total amount of payments made to subcontractors. (The total on Line 6 should also be entered on Line 2 of
.
your gross receipts reporting coupon.)
7. Subtract Line 6 from Line 4. Enter this amount on Line 7. (The amount on Line 7 should also be entered on Line 3 of
your gross receipts reporting coupon.)
The following is a listing of activities/expenses which are NOT DEDUCTIBLE as amounts paid to subcontractors:
Accounting Expenses
Advertising
Architects
Attorneys
Cleaning
Construction Management
Delivery or transportation charges
Employment Agencies or temporary employees
Engineers
Environmental Studies
Equipment Rental
Exterminators
Hauling
Horticulture

Inspections
Interior Designers/Decorators
Material supplied without labor
Operating Expenses
Realtors
Sanitation
Security
Surveyors
Taxes or other fees paid to any state, county, city or
municipality
Trailer Rentals
Trash Removal
Utility Expenses

(Form 1280 - Revised 11/2007)