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Fill Out Your Delaware 1100X Form

The Delaware 1100X form is an amended corporate income tax return used by businesses operating in Delaware. This form allows corporations to correct previously filed tax returns for the calendar or fiscal year. Completing the 1100X ensures accurate reporting of income and tax obligations, which is essential for compliance with state tax laws.

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Example - Delaware 1100X Form

FORM 1100X 0101	2012		DO NOT WRITE OR STAPLE IN THIS AREA - REVENUE CODE 0042
FORM 1100X 0101	AMENDED DELAWARE
	AMENDED DELAWARE
CORPORATION INCOME TAX RETURN
This return is for calendar year	or fiscal year ending	/	/
		(mm/dd/yy)
Name of Corporation			EMPLOYER IDENTIFICATION NUMBER
Name of Corporation
Address		Zip Code
Delaware address if different from above		Zip Code
			Yes	No
			Yes
Date and State of Incorporation	Nature of Business		Yes	No
			Yes	No

IMPORTANT-ALL schedules and lines MUST be completed.						A				B				C
IMPORTANT-ALL schedules and lines MUST be completed.					ORIGINALLY					NET CHANGE				CORRECT
					REPORTED					INCREASE/DECREASE				AMOUNT

1.	Federal Taxable Income			1				00				00			00	1
2.	Subtractions:
2.	Subtractions:
	(a) Foreign dividends, interest and royalties			2a				00				00			00	2a
	(b) Net interest from U.S. securities (Schedule 1, Column 2)			2b				00				00			00	2b
	(c) Interest from affiliated companies (Schedule 1, Column 3)			2c				00				00			00	2c
	(d) Gain from sale of U.S. or Delaware securities			2d				00				00			00	2d
	(e) Wage deduction - Federal Jobs Credit			2e				00				00			00	2e
	(f) Handicapped accessibility deduction (Attach statement)			2f				00				00			00	2f
	(g) Net operating loss carry-over			2g				00				00			00	2g
	(h) Other			2h				00				00			00	2h
	(i) Total [Lines 2(a) through 2(h) ]			2i				00				00			00	2i
3. Line 1 minus Line 2 (i)				3				00				00			00	3
4.	Additions:
	(a) All state and political subdivision income tax deducted in computing Line 1 ....			4a				00				00			00	4a
	(b) Loss from sale of U.S. or Delaware securities			4b				00				00			00	4b
	(c) Interest income from obligations of any state except Delaware (Schedule 1,
	Column 4)			4c				00				00			00	4c
	(d) Depletion allowance - oil and gas			4d				00				00			00	4d
	(e) Interest paid affiliated companies			4e				00				00			00	4e
	(f) Donations included in Line 1 for which Delaware income tax credits were
	granted			4f				00				00			00	4f
	(g) Total [Lines 4(a) through 4 (f)]			4g				00				00			00	4g

5.	Entire Net Income [Line 3 plus Line 4(g) ]			5					00			00			00	5

6. Total non-apportionable income (or loss) (Schedule 2, Column 3)				6				00				00			00	6

7. Income (or loss) subject to apportionment (Line 5 minus Line 6)				7				00				00			00	7
8. Apportionment percentage (Schedule 3D, Page 2)				8				%				%			%	8
9. Income (or loss) apportioned to Delaware (Line 7 multiplied by Line 8)				9				00				00			00	9
10.	Non-apportionable income (or loss) (Schedule 2, Column 1)			10				00				00			00	10
11.	Total (Line 9 plus or minus Line 10)			11				00				00			00	11
12.	Delaware Taxable Income (Line 5 or Line 11 whichever is less)			12				00				00			00	12

13.	Tax @ 8.7%			13				00				00			00	13

14.	Delaware tentative tax paid											14			00

15.	Credit carry-over from prior years											15			00

16.	Other payments (Attach statement)											16			00
17.	Approved income tax credits
17.	Approved income tax credits											17			00

18.	Previous overpayments	(a) Less:	Refund claimed and received									18a	(		00)

		(b) Less:	Tentative tax carry-over previously requested									18b	(		00)
19.	Total payments and credits (Less refunds and carry-overs)
19.	Total payments and credits (Less refunds and carry-overs)										19			00
20.	(a) If Line 13 is greater than Line 19 enter BALANCE DUE
20.	(a) If Line 13 is greater than Line 19 enter BALANCE DUE										20a			00

	(b) Interest at 1% per month											20b			00

	(c) Total Tax and Interest Due											20c			00

21.	If Line 19 is greater than Line 13 enter OVERPAYMENT		(a) Total OVERPAYMENT									21a			00
					(FOR OFFICE USE ONLY					)
			(b) to be REFUNDED		(FOR OFFICE USE ONLY					)		21b			00
			(b) to be REFUNDED		....................................................(Computed Interest					)		21b			00
			(c) to be CREDITED TO				TENTATIVE TAX					21c			00

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

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

REV. 01/28/13	DF12212019999
REV. 01/28/13
DOC. NO. 25-06-01-01-01-01

SCHEDULE 1 - INTEREST INCOME

		Description of	Column 1		Column 2						Column 3					Column 4					Column 5
		Interest	Foreign Interest		Interest Received			Interest Received From							Interest Received						Other Interest
					From U.S. Securities				Affiliated Companies					From State Obligations							Income
1							00						00					00						00	1
1				00			00						00					00						00	1
2				00			00						00					00						00	2
3				00			00						00					00						00	3
4				00			00						00					00						00	4
5				00			00						00					00						00	5
6		TOTALS		00			00						00					00						00	6
		SCHEDULE 2 - NON-APPORTIONABLE INCOME ALLOCATED WITHIN AND WITHOUT DELAWARE

											Column 1					Column 2					Column 3
			Description								Within Delaware					Without Delaware					Total

	1	Rents and royalties from tangible property												00					00			00			1
	2	Royalties from patents and copyrights												00					00			00			2
	3	Gains or (losses) from sale of real property												00					00			00			3
	4	Gains or (losses) from sale of depreciable tangible property												00					00			00			4
	5	Interest income from Schedule 1, Columns 4 and 5												00					00			00			5
6		Total												00					00			00			6
	7	Less: Applicable expenses (Attach statement)												00					00			00			7
8		Total non-apportionable income												00					00			00			8
		SCHEDULE 3 - APPORTIONMENT PERCENTAGE
				Schedule 3-A - Gross Real and Tangible Personal Property

			Description					Within Delaware								Within and Without Delaware
			Description			Beginning of Year					End of Year					Beginning of Year					End of Year
						Beginning of Year					End of Year					Beginning of Year					End of Year
	1	Real and tangible property owned								00				00					00				00
		Real and tangible property rented
	2	(Eight times annual rental paid)								00				00					00				00		2
3		Total								00				00					00				00		3
		Less: Value at original cost of real and tangible property
	4	the income from which is separately allocated								00				00					00				00
5		Total								00				00					00				00		5
6		Average value	.............................................................											00									00		6
			Schedule 3-B -Wages,Salaries,and Other Compensation Paid or Accrued to Employees

			Description										Within Delaware								Within and
													Within Delaware
																				Without Delaware
																				Without Delaware
																	00
		Wages, salaries, and other compensation of all employees															00						00		1
		Less: Wages, salaries, and other compensation of general executive officers															00						00		2
3		Total															00						00		3

				Schedule 3-C - Gross Receipts Subject to Apportionment

				Description									Within Delaware								Within and
													Within Delaware
																				Without Delaware
																				Without Delaware

		Gross receipts from sales of tangible personal property															00						00		1
		Gross income from other sources (Attach statement)															00						00		2
3		Total															00						00		3

			Schedule 3-D - Determination of Apportionment Percentage


		Average value of real and tangible property within Delaware															00	=			%
		Average value of real and tangible property within Delaware															00	=			%
		Average value of real and tangible property within and without Delaware															00


		Wages, salaries and other compensation paid to employees within Delaware										.					00	=			%
																	00	=			%
		Wages, salaries and other compensation paid to employees within and without Delaware															00



		Gross receipts and gross income from within Delaware															00	=			%
		Gross receipts and gross income from within Delaware															00	=			%
		Gross receipts and gross income from within and without Delaware															00

		Total
		Total

		Apportionment percentage																			%

*DF12212029999*

REV. 01/13

Delaware 1100X: Usage Guide

Filling out the Delaware 1100X form is essential for amending your corporation's income tax return. This process requires careful attention to detail to ensure accuracy. Follow these steps to complete the form correctly.

Obtain the Delaware 1100X form from the Delaware Division of Revenue website or your tax preparer.
Fill in the calendar year or fiscal year ending date in the designated space.
Enter the name of the corporation and its Employer Identification Number (EIN).
Provide the corporation's address and zip code. If the Delaware address is different, fill in that information as well.
Indicate the date and state of incorporation.
Describe the nature of the business.
Complete all required schedules and lines, ensuring that every section is filled out.
For Line 1, report the Federal Taxable Income.
Complete Line 2 by listing all applicable subtractions, including foreign dividends and net interest from U.S. securities.
Calculate Line 3 by subtracting Line 2(i) from Line 1.
For Line 4, list all additions, such as state income tax deductions and losses from securities sales.
Calculate Line 5 by adding Line 3 and Line 4(g).
Report total non-apportionable income or loss on Line 6.
Determine income subject to apportionment on Line 7 by subtracting Line 6 from Line 5.
Complete Line 8 with the apportionment percentage from Schedule 3D.
Calculate the apportioned income to Delaware on Line 9 by multiplying Line 7 by Line 8.
Report non-apportionable income or loss on Line 10.
Calculate Line 11 by adding or subtracting Line 10 from Line 9.
Determine Delaware Taxable Income on Line 12 by taking the lesser of Line 5 or Line 11.
Calculate tax at 8.7% on Line 13 based on Line 12.
Complete the rest of the form, including any credits or payments.
Sign and date the form in the appropriate sections.
Mail the completed form to the Delaware Division of Revenue at the address provided.

Documents used along the form

When filing the Delaware 1100X form, which is an amended corporate income tax return, it’s essential to be aware of other related forms and documents that may be necessary. These forms help ensure that your tax filings are complete and accurate. Below is a list of five commonly used forms that often accompany the Delaware 1100X.

Delaware 1100 Form: This is the standard Delaware Corporation Income Tax Return. It is used to report the corporation's income, deductions, and credits for the tax year. Filing this form is essential for corporations operating in Delaware.
Delaware Schedule A: This schedule is used to report various types of income that are subject to Delaware tax. It provides a detailed breakdown of income sources, ensuring that all taxable income is accounted for on the main tax return.
Delaware Schedule B: This schedule focuses on the apportionment of income for corporations doing business both within and outside of Delaware. It helps determine the portion of income that is taxable in Delaware, which is crucial for accurate tax calculations.
Delaware Schedule C: This document is used to report deductions that corporations can claim against their taxable income. Properly completing this schedule can significantly reduce the overall tax liability.
California ATV Bill of Sale Form: For those engaging in transactions involving all-terrain vehicles, the informative California ATV Bill of Sale documentation is crucial for legal compliance and ownership transfer.
Delaware Tax Credit Forms: Various forms are available to claim specific tax credits that may apply to your corporation. These credits can lower the tax owed and should be included with your tax return if applicable.

Understanding these accompanying forms is vital for a smooth filing process. Ensuring that all necessary documents are completed accurately can help avoid delays and potential penalties. Take the time to review each form carefully and consult with a tax professional if needed.

Key takeaways

Ensure that all sections of the Delaware 1100X form are completed. Missing information can lead to processing delays or errors in tax calculations.
Double-check the Employer Identification Number and the corporation's name. Accurate identification is crucial for proper tax filing.
Review the subtractions and additions carefully. These adjustments can significantly affect the taxable income reported on the form.
Calculate the apportionment percentage using the provided schedules. This percentage determines how much income is subject to Delaware tax.
Submit the completed form and any required payments to the Delaware Division of Revenue promptly to avoid penalties or interest on unpaid taxes.

Find More PDFs

Delaware Ap1 - A thorough review of the report before submission can help prevent issues or discrepancies later.

To ensure the accuracy of the information provided, many employers rely on the Employment Verification Form, which allows them to confirm the employment status of current or former employees. This document not only captures crucial details such as the employee's position and dates of employment but also plays a vital role in processes like background checks, loan applications, and housing requests. For those seeking a template for this form, TopTemplates.info offers a comprehensive resource.

Delaware Registry - Provide a clear explanation if you have any substantiated cases.

File Details

Fact Name	Details
Form Purpose	The Delaware 1100X form is used to file an amended corporation income tax return.
Governing Law	This form is governed by Delaware state tax laws, specifically Title 30 of the Delaware Code.
Filing Period	Corporations can use this form for calendar or fiscal years ending on a specified date.
Employer Identification Number	Corporations must provide their Employer Identification Number (EIN) on the form.
Important Instructions	All schedules and lines on the form must be completed for the return to be valid.
Tax Rate	The tax rate applied on the Delaware taxable income is 8.7%.
Payment Instructions	Payments should be made out to the Delaware Division of Revenue and mailed to the specified address.
Overpayment and Refunds	If the total payments exceed the tax owed, the corporation may claim an overpayment for refund or credit.

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