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Delaware Delaware Partnership Return
Extracted from PDF file 2023-delaware-form-300.pdf, last modified September 2023Delaware Partnership Return
D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M PRT-RTN Partnership Return Formerly 300 For Fiscal Year beginning RESET PRINT and ending Legal Partnership Name Taxpayer ID Street Address City A. B. State Check Applicable Box(es): Zip Code Amended Return Nature of Business (See instructions) Partnership Dissolved or Inactive Change of Address Mailing Billing DID THE PARTNERSHIP HAVE INCOME DERIVED FROM OR CONNECTED WITH SOURCES IN DELAWARE? Yes No DID THE PARTNERSHIP HAVE DELAWARE RESIDENT PARTNERS? Yes No If address changed, check applicable box(es): Location NUMBER OF DELAWARE RESIDENT PARTNERS C. TOTAL NUMBER OF PARTNERS D. YEAR PARTNERSHIP FORMED SCHEDULE 1 - PARTNERSHIP SHARE OF INCOME AND DEDUCTIONS WITHIN AND WITHOUT DELAWARE 1. ORDINARY INCOME (LOSS) (Federal Form 1065, Schedule K, Line 1) 1. 2. APPORTIONMENT PERCENTAGE (Delaware Form PRT-RTN, Schedule 2, Line 16) 2. 3. ORDINARY INCOME APPORTIONED TO DELAWARE - Multiply Line 1 by Line 2 3. .00 .00 COLUMN A COLUMN B Total Within Delaware 4. ENTER in Column A the Amount from Line 1 and in Column B the Amount from Line 3 4. .00 .00 5. NET INCOME (LOSS) FROM RENTAL REAL ESTATE ACTIVITIES, (Federal Form 1065, Schedule K, Line 2) 5. .00 .00 6. NET INCOME (LOSS) FROM OTHER RENTAL ACTIVITIES, (Federal Form 1065, Schedule K, Line 3c) 6. .00 .00 7. GUARANTEED PAYMENTS (Federal Form 1065, Schedule K, Line 4c) 7. .00 .00 8. INTEREST INCOME (Federal Form 1065, Schedule K, Line 5) 8. .00 .00 9. DIVIDEND INCOME (Federal Form 1065, Schedule K, Line 6a) 9. .00 .00 10. ROYALTY INCOME (Federal Form 1065, Schedule K, Line 7) 10. .00 .00 11. NET SHORT TERM CAPITAL GAIN (LOSS) (Federal Form 1065, Schedule K, Line 8) 11. .00 .00 12a. NET LONG TERM CAPITAL GAIN (LOSS) (Federal Form 1065, Schedule K, Line 9a) 12a. .00 .00 12b. COLLECTIBLE GAIN (LOSS) (Federal Form 1065, Schedule K, Line 9b) .00 12c. UNRECAPTURED SECTION 1250 GAIN (Federal Form 1065, Schedule K, Line 9c) .00 13. NET GAIN (LOSS) UNDER SECTION 1231 (Federal Form 1065, Schedule K, Line 10) 13. .00 .00 14. OTHER INCOME (LOSS) (Federal Form 1065, Schedule K, Line 11) 14. .00 .00 15. TOTAL INCOME - Add Line 4 through Line 12a and Line 13 and Line 14 15. .00 .00 DEDUCTIONS: 16. CHARITABLE CONTRIBUTIONS (Federal Form 1065, Schedule K, Line 13a) 16. .00 .00 17. SECTION 179 EXPENSE DEDUCTION (Federal Form 1065, Schedule K, Line 12) 17. .00 .00 18. EXPENSES RELATED TO INVESTMENT INCOME (LOSS) (Federal Form 1065, Schedule K, Lines 13b and 13c) 18. .00 .00 19. OTHER DEDUCTIONS (Federal Form 1065, Schedule K, Line 13d) 19. .00 .00 Attach Completed Copy of U.S. Partnership Return of Income Form 1065 and ALL Schedules. DFPRTRTN2023019999V1 Revision 20230918 Page 1 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 3 M PRT-RTN Partnership Return Formerly 300 SCHEDULE 2 - APPORTIONMENT PERCENTAGE. Complete only if Partnership has income derived from or connected with sources in Delaware and at least one other state, and if it has one or more partners who are not residents in Delaware. COLUMN A SECTION A GROSS REAL AND TANGIBLE PERSONAL PROPERTY COLUMN B Delaware Sourced Beginning of Year Total Sourced (All Sources) End of Year Beginning of Year End of Year 1. TOTAL 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 & tangible property (See instructions) .00 .00 .00 .00 5. NET VALUES - Subtract Line 4 from Line 3 .00 .00 .00 6. TOTAL - Add Line 5 Beginning and End of Year Totals .00 .00 7. AVERAGE VALUES - Divide Line 6 by 2 .00 .00 SECTION B 8. WAGES, SALARIES, AND OTHER COMPENSATION OF ALL EMPLOYEES SECTION C WAGES, SALARIES, AND OTHER COMPENSATION PAID OR ACCRUED TO EMPLOYEES .00 COLUMN A COLUMN B Delaware Sourced Total Sourced (All Sources) 8. GROSS RECEIPTS SUBJECT TO APPORTIONMENT .00 .00 .00 COLUMN A COLUMN B Delaware Sourced Total Sourced (All Sources) 9. GROSS RECEIPTS FROM SALES OF TANGIBLE PERSONAL PROPERTY 9. .00 .00 10. GROSS INCOME FROM OTHER SOURCES (See attachment) 10. .00 .00 11. TOTAL - Add Line 1 to Line 2 11. .00 .00 SECTION D DETERMINATION OF APPORTIONMENT PERCENTAGES 12a. ENTER AMOUNT FROM COLUMN A, LINE 7 12a. .00 12b. ENTER AMOUNT FROM COLUMN B, LINE 7 12b. .00 13a. ENTER AMOUNT FROM COLUMN A, LINE 8 13a. .00 13b. ENTER AMOUNT FROM COLUMN B, LINE 8 13b. .00 14a. ENTER AMOUNT FROM COLUMN A, LINE 11 14a. .00 14b. ENTER AMOUNT FROM COLUMN B, LINE 11 14b. .00 = 12c. = 13c. = 14c. 15. TOTAL COMBINED APPORTIONMENT PERCENTAGES - Add Line 12c, Line 13c, and Line 14c 15. 16. APPORTIONMENT PERCENTAGE (See instructions) 16. PAID PREPARER INFORMATION 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 SIGNATURE DATE ADDRESS SIGNATURE OF PARTNER CITY DATE EIN, SSN or PTIN PHONE NUMBER STATE ZIP CODE PHONE NUMBER EMAIL ADDRESS EMAIL ADDRESS DFPRTRTN2023029999V1 Revision 20230918 Page 2 MAIL COMPLETED FORM WITH REMITTANCE PAYABLE TO: Delaware Division of Revenue PO Box 8703 Wilmington, DE 19899-8703
Form 300
More about the Delaware Form 300 Corporate Income Tax Tax Return TY 2023
We last updated the Delaware Partnership Return in January 2024, so this is the latest version of Form 300, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 300 directly from TaxFormFinder. You can print other Delaware tax forms here.
Related Delaware Corporate Income Tax Forms:
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 300.
| Form Code | Form Name |
|---|---|
| Form 300-Schedule-K1 | Partners Share of Income |
| Form 300i | Delaware Partnership 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 300 from the Division of Revenue in January 2024.
Form 300 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 300
We have a total of eleven past-year versions of Form 300 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 300
TY05_300_v2.pmd
2011 Form 300
TY05_300_v2.pmd
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