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FORM 1100EZ

 

DO NOT WRITE OR STAPLE IN THIS AREA - REVENUE CODE 0042

 

 

 

 

2008

DELAWARE 2008

 

 

 

CORPORATION INCOME TAX RETURN

 

 

 

FOR CALENDAR YEAR 2008

 

EMPLOYER IDENTIFICATION NUMBER

 

 

 

or fiscal year beginning

2008, and ending

2009

-

 

 

 

Name of Corporation

 

 

 

 

 

 

 

CHECK APPLICABLE BOX:

Address

 

INITIAL RETURN

CHANGE OF ADDRESS

EXTENSION ATTACHED

 

 

City & State

Zip Code

 

 

 

Date and State of Incorporation

Nature of Business

 

 

 

 

 

IF OUT OF BUSINESS, ENTER DATE HERE:

 

ATTACH COPY OF COMPLETED FEDERAL FORM 1120

1.Federal Taxable Income (See specific instructions)

2.Delaware income taxes deducted in computing Line 1

3.Delaware Taxable Income (Add Line 1 and Line 2)

4.Tax @ 8.7%

5.Delaware tentative tax paid

6.Credit carry-over from prior year

7.Total payments and credits (Add Line 5 and Line 6)

8.If Line 4 is greater than Line 7, enter BALANCE DUE and PAY IN FULL

 

 

NO

 

 

CENTS

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,

. 0 0

,

,

. 0 0

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,

. 0 0

,

,

. 0 0

,

,

. 0 0

,

,

. 0 0

,

,

. 0 0

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,

. 0 0

9.If Line 7 is greater than Line 4, enter OVERPAYMENT:

9a. Total OVERPAYMENT

9b. To be REFUNDED

9c. To be CREDITED to 2009 Tentative Tax

,

,

. 0 0

,

,

. 0 0

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,

. 0 0

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than the taxpayer, the declaration is based on all information of which the preparer has any knowledge.

Date

Signature of Officer

Title

Email Address

 

 

 

 

 

 

Date

Signature of individual or firm preparing the return

 

Address

MAKE CHECK PAYABLE AND MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DE 19899-2044

Enter on Line 1 the amount of your Federal Taxable Income (Line 30, Federal Form 1120).
Enter on Line 2 the amount of all Delaware net income taxes computed on the basis of, or in lieu of, net income or net profit that are imposed by the State of Delaware or political subdivision of the State of Delaware and were deducted in computing Federal Taxable Income.
Add Line 1 and Line 2 and enter on Line 3. Multiply Line 3, Delaware Taxable Income, by 8.7%.
Enter on Line 5 the amount of Delaware Tentative Tax paid.
Enter on Line 6 the amount of credit carryover from the immediately preceding taxable year.
Enter on Line 7 the sum of the payments from Line 5 and Line 6. This amount represents the total credits available to be applied against the tax liability on Line 4.
Subtract Line 7 from Line 4. If Line 4 is greater than Line 7, enter on Line 8 the BALANCE DUE to be paid in full.

INSTRUCTIONS FOR FORM 1100EZ

Use FORM 1100EZ Only If:

1.Your Federal Taxable Income (Line 30, Federal Form 1120) is less than $10,000,000,

2.The addback of Delaware corporate income taxes deducted in computing Federal Taxable Income is the only modification to Federal Taxable Income and

3.All property owned and rented is located in Delaware, all wages and salaries are paid to employees working in Delaware and goods sold or services rendered are delivered or performed in Delaware.

SPECIFIC INSTRUCTIONS

Calendar Or Fiscal Year Operation

This 2008 Form 1100EZ is used to report your Delaware corporate income tax for calendar year 2008 or fiscal year beginning in 2008 and ending in 2009. If the corporation conducts business on a fiscal year basis, enter the beginning and ending dates of the fiscal year in a MM/DD/YYYY format.

Name, Address And Employer Identification Number

Enter the complete name, address and employer identification number of the corporation. Employer identification numbers are issued by the Internal Revenue Service by filing Federal Form SS­4.

Date And State Of Incorporation And Nature Of Business

Enter the date in MM/YYYY format and the state in which the corporation is incorporated. Enter a short phrase to describe the nature of business conducted by the corporation.

Check The Applicable Box

Check the Initial Return box if this is the first time the corporation is filing a Delaware corporate income tax return. Check the Change Of Address box if the address of the corporation has changed from the previous year's filing. Check the Extension Attached box if the corporation has obtained an approved federal or Delaware extension of time to file the corporate income tax return.

Out Of Business

Enter the exact date in MM/DD/YYYY format when the corporation ceased business operations if the corporation went out of business during, or on the last day of the corporation's tax year ending. Do not enter a date if the corporation ceased operations in Delaware and will continue to conduct business in another state.

Line 1.

Line 2.

Line 3.

Line 4.

Line 5.

Line 6.

Line 7.

Line 8.

Line 9. Subtract Line 7 from Line 4. If Line 7 is greater than Line 4, enter on Line 9(a) the TOTAL OVERPAYMENT available for refund and/or credit carryover. Enter on Line 9(b) the amount of REFUND REQUESTED. Enter on Line 9(c) the amount of credit CARRYOVER REQUESTED. The sum of Lines 9(b) and 9(c) must be equal to the amount entered on Line 9(a).

Delaware 1100Ez: Usage Guide

Completing the Delaware 1100EZ form requires careful attention to detail. Gather all necessary information before starting. Follow the steps below to ensure accurate submission.

  1. Enter your corporation's Employer Identification Number at the top of the form.
  2. Provide the Name of the corporation.
  3. Fill in the Address, including City, State, and Zip Code.
  4. Indicate the Date and State of Incorporation.
  5. Describe the Nature of Business in a short phrase.
  6. If applicable, check the appropriate box for Initial Return, Change of Address, or Extension Attached.
  7. If the corporation is out of business, enter the Date it ceased operations in MM/DD/YYYY format.
  8. Attach a copy of the completed Federal Form 1120.
  9. On Line 1, enter the amount of your Federal Taxable Income (Line 30 from Federal Form 1120).
  10. On Line 2, enter the amount of all Delaware income taxes deducted in computing Line 1.
  11. Add Lines 1 and 2. Enter the total on Line 3 as Delaware Taxable Income.
  12. Multiply Line 3 by 8.7% and enter the result on Line 4.
  13. Enter the amount of Delaware tentative tax paid on Line 5.
  14. On Line 6, enter the amount of credit carryover from the prior year.
  15. Add Lines 5 and 6 and enter the total on Line 7 as Total payments and credits.
  16. If Line 4 is greater than Line 7, enter the BALANCE DUE on Line 8.
  17. If Line 7 is greater than Line 4, enter the OVERPAYMENT on Line 9.
  18. Complete Lines 9a, 9b, and 9c for total overpayment, refund requested, and credit carryover requested, respectively.
  19. Sign and date the form. Include the title of the signing officer.
  20. If prepared by someone other than the taxpayer, that person must also sign and provide their address.
  21. Make the check payable to the Delaware Division of Revenue and mail it to the specified address.

Documents used along the form

The Delaware 1100EZ form is a crucial document for corporations filing their income tax returns in Delaware. However, it is often accompanied by several other forms and documents that provide additional information and support the tax filing process. Below is a list of these commonly used documents.

  • Federal Form 1120: This is the U.S. Corporation Income Tax Return. Corporations must file this form to report their income, gains, losses, deductions, and credits. It serves as the primary source of information for calculating federal taxable income, which is essential for completing the Delaware 1100EZ.
  • Employment Verification Form: This document is essential for employers to confirm an employee's work status and includes vital information such as job title and salary. For more details, visit TopTemplates.info.
  • Delaware Corporate Franchise Tax Report: Corporations in Delaware are required to file this report annually. It determines the franchise tax owed based on the corporation's authorized shares or assumed par value. This document is separate from the income tax return but is necessary for compliance with state regulations.
  • Delaware Division of Revenue Payment Voucher: This form is used to submit payments for any taxes owed. It helps ensure that payments are properly credited to the corporation's account and is typically submitted along with the 1100EZ form.
  • Form 1100S: This is the Delaware S Corporation Income Tax Return. If a corporation has elected to be treated as an S Corporation for tax purposes, it must file this form instead of the 1100EZ. It is essential for reporting income, deductions, and credits specific to S Corporations.
  • Delaware Extension Request Form: If a corporation cannot file its income tax return by the due date, it can submit this form to request an extension. This document allows additional time to file the 1100EZ without incurring penalties, provided it is filed before the original due date.
  • Federal Form 941: This is the Employer's Quarterly Federal Tax Return. While not directly related to the 1100EZ, it is often filed by corporations to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. This form reflects the corporation's payroll obligations and is essential for overall tax compliance.
  • Delaware Business License Application: All businesses operating in Delaware must obtain a business license. This application provides information about the business's operations and is necessary for legal compliance. It must be renewed annually and is often submitted alongside tax filings.

These documents play a vital role in ensuring that corporations meet their tax obligations in Delaware. By understanding and properly preparing each of these forms, corporations can navigate the tax filing process more efficiently and avoid potential pitfalls.

Key takeaways

When filling out the Delaware 1100EZ form, there are several important points to keep in mind:

  • Eligibility Criteria: Use the 1100EZ form only if your Federal Taxable Income is less than $10 million, and if Delaware corporate income taxes are your only modification to that income.
  • Filing Period: This form is specifically for reporting corporate income tax for the calendar year 2008 or a fiscal year that begins in 2008 and ends in 2009.
  • Accurate Information: Ensure that the corporation's name, address, and Employer Identification Number (EIN) are correctly entered. The EIN can be obtained by filing Federal Form SS-4.
  • Initial Filing: If this is the first time the corporation is filing, check the "Initial Return" box. If the address has changed, check the "Change of Address" box.
  • Tax Calculation: Line 1 should reflect your Federal Taxable Income. On Line 3, add Line 1 and any Delaware taxes deducted to find your Delaware Taxable Income.
  • Payment and Refund: If the tax calculated on Line 4 exceeds the total payments and credits on Line 7, you will need to pay the balance due. Conversely, if Line 7 is greater, you can request a refund or credit for future taxes.
  • Signature Requirement: The form must be signed by an authorized officer of the corporation, confirming that all information provided is true and complete.

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File Details

Fact Name Fact Description
Purpose The Delaware 1100EZ form is used to report corporate income tax for the calendar year 2008 or a fiscal year beginning in 2008 and ending in 2009.
Eligibility This form is applicable only if the corporation's Federal Taxable Income is less than $10,000,000 and meets specific criteria regarding income and operations in Delaware.
Tax Rate The corporate income tax rate for Delaware is set at 8.7% of the Delaware Taxable Income.
Filing Requirements Corporations must include a completed Federal Form 1120 with the 1100EZ when filing.
Governing Law The Delaware 1100EZ form is governed by Title 30, Chapter 1902 of the Delaware Code.
Payment Instructions Payments should be made payable to the Delaware Division of Revenue and mailed to P.O. Box 2044, Wilmington, DE 19899-2044.
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