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Fill Out Your Delaware Lq9 Form

The Delaware LQ9 form is a document required for owners of manufactured-home communities in Delaware. This form helps manage the monthly assessment that contributes to the Delaware Manufactured Home Relocation Trust Fund, which assists homeowners forced to relocate. Owners must complete this form quarterly, detailing tenant payments and any delinquencies.

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Example - Delaware Lq9 Form

DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9

In accordance with Delaware House Bill No. 2 of the First Session of the 142nd Delaware General Assembly, any owner of a manufactured- home community must remit a monthly $3.00 assessment per rented lot to the Delaware Manufactured Home Relocation Trust Fund. One- half this amount ($1.50) is to be paid by the lot’s tenant and one-half ($1.50) by the lot’s owner. The Relocation Trust Fund has been created to financially assist manufactured-home owners forced to relocate due to land-use changes. The Fund will also pay for the transport of immovable mobile homes, as well as for the removal and/or disposal of abandoned homes left in a community.

The Delaware Manufactured Home Relocation Authority, which was created to administer the Trust Fund, adopted the monthly $3.00 assessment at its February 19, 2004 Board meeting.

The landlord of a manufactured-home community shall collect the tenant’s portion of the assessment on a monthly basis as additional rent. An assessment is not due or collectable for a vacant lot. If a lot is rented for any portion of a month, the full monthly assessment must be paid to the Trust Fund by both the tenant and the owner.

Included with Form LQ9 is a Schedule 1 listing for delinquent tenants who have failed to pay their one-half ($1.50) monthly Trust Fund assessment. Owners are to report all delinquent tenants each quarter using the Schedule 1. (Please photocopy the enclosed Schedule 1 for multiple copies.) Owners are still responsible for their portion of the assessment ($1.50) even if a tenant fails to pay. If a delinquent tenant

pays for a prior quarter, please report it on Line 4, Column B.

The assessment documents and payments are due the twentieth day after the close of each calendar quarter. Should you have any ques- tions regarding the Assessment Form, please call the Division of Revenue at (302) 577-8681. For questions regarding the Authority, please call the Delaware Manufactured Home Relocation Authority at (302) 674-7768.

Every owner and/or landlord of a manufactured-home community in Delaware must complete the enclosed Manufactured Home Relocation Trust Fund Form LQ9 and Schedule 1 on a quarterly basis. Please remit with payment to the following address:

DELAWARE DIVISION OF REVENUE, P.O. BOX 2340, WILMINGTON, DE 19899-2340

Please include the community name and address on each return. The community address should be the street address (no P.O. boxes) of the community in which the Manufactured Home Relocation Trust Fund payments were collected.

The tax parcel identification number should identify the land on which the community is located.

LINE-BY-LINE INSTRUCTIONS

Form LQ9

Column A. Insert the total number of manufactured-home lots rented each month on Lines 1, 2, and 3.

Column B. Insert the total assessment collected from tenants each month on Lines 1, 2, 3. Report any delinquent tenant payments from prior quarters on Line 4. Add Lines 1 through 4 and report their total in the fifth box under Column B.

Column C. Insert the total assessment collected from owners each month on Lines 1, 2, 3 and 4. Add Lines 1 through 4 and report their total in the fifth box under Column C.

Total Due. Add together the totals from Column B and Column C and report this amount in the box provided.

Schedule 1

1.If blank, enter the name of the Manufactured-Home Community Name (as used on Form LQ9) in the box provided.

2.If blank, enter the “Account Number” from your Form LQ9 in the “Account Number” box provided, and the “Tax Period Ending Date” from Form LQ9 in the “Report for Quarter Ending” box provided.

3.List on each row separately the Name, Address, Number of Months Delinquent and Total Amount due for each delinquent tenant.

4.When you have finished listing all delinquent tenants, add up the “Total Amount Oustanding” column and report this amount in the TOTAL box located at the bottom of Schedule 1.

PLEASE NOTE: Form LQ9 and its accompanying Schedule 1 must be signed and dated by an authorized representative of the remitting taxpayer or manufactured-home community. Photocopies or substitute documents will not be accepted.

TO REPORT ANY CHANGES TO YOUR PERSONAL INFORMATION PRINTED ON FORM LQ9,

PLEASE COMPLETE THE REQUEST FOR CHANGE FORM AT THE END OF THIS PACKET.

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

03/31/11

200 RELOCATFEE

04/20/11

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount

of Lots Rented

Collected from Tenant

Collected from Owner

JANUARY

FEBRUARY

COMMUNITY NAME AND LOCATION ADDRESS

MARCH

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

06/30/11

200 RELOCATFEE

07/20/11

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount Collected

Total Amount

of Lots Rented

from Tenant

Collected from Owner

APRIL

MAY

COMMUNITY NAME AND LOCATION ADDRESS

JUNE

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

09/30/11

200 RELOCATFEE

10/20/11

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount Collected

Total Amount

of Lots Rented

from Tenant

Collected from Owner

JULY

AUGUST

COMMUNITY NAME AND LOCATION ADDRESS

SEPTEMBER

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

12/31/11

200 RELOCATFEE

01/20/12

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount Collected

Total Amount

of Lots Rented

from Tenant

Collected from Owner

OCTOBER

NOVEMBER

COMMUNITY NAME AND LOCATION ADDRESS

DECEMBER

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND

Schedule 1 - Delinquent Tenant Report

MANUFACTURED-HOME	ACCOUNT NUMBER	REPORT FOR QUARTER ENDING:
COMMUNITY OWNER	ACCOUNT NUMBER	REPORT FOR QUARTER ENDING:
COMMUNITY OWNER

NAME OF DELINQUENT TENANT	STREET ADDRESS	CITY	STATE	ZIP CODE

BUSINESS CODE GROUP DESCRIPTION

200 RELOCATFEE

NUMBER OF MONTHS	TOTAL AMOUNT
DELINQUENT	OUTSTANDING

TOTAL

Mail This Form With Remittance Payable To:

Delaware Division of Revenue

P.O. Box 2340, Wilmington, DE 19899-2340

AUTHORIZED SIGNATURE I declare under penalties of perjury, that this	DATE	TELEPHONE NUMBER	E-MAILADDRESS
is a true, correct and complete return.

Delaware Manufactured Home Relocation Trust Fund - Form LQ9

Request for Change Form

Use this form to make corrections or changes to your name, address, account number or taxable year-ending date. Also use this Request for Change form if you have gone out of business and indicate the date your business ceased operations.

Please Note: This Request for Change form only makes changes to your account in our Business Master File. If you need to make similar changes to any other accounts (Corporate, Sub S Corporate, License and/or Withholding accounts), please complete the Corporate Request for Change form, the Sub S Corporate Request for Change form, the License Request for Change form or the Withholding Request for Change form respectively for each type of tax. These forms can be found on our website at: www.revenue.delaware.gov.

Step-by-Step Instructions

Step 1: Please enter your information as it appears on the Division of Revenue’s current records

Box A. Account Number – Please enter the Federal Tax Identification Number that the Delaware Division of Revenue currently has on file for you.

Box B. Business Name and Address – Please enter the business name and location address that the Delaware Division of Revenue currently lists as your business name and location address.

Step 2: Fill-in any fields you wish to change on the Request for Change form below

Field 1. Correct Business Activity – If you have changes to your current business activity, please enter your new or corrected business activity in Field 1.

Field 2. Account Number Change – If you wish to change the information in Box A, please enter your correct account number in Field 2. Otherwise, leave Field 2 blank.

Field 3. Effective Date – Please enter the date you would like this Request for Change form to go into effect. Field 4. Reason for Change – Please enter the reason for submitting this Request for Change form (i.e. out

of business, incorporated, moved).

Field 5. Sole Propietors Only – Please enter your current Social Security Number if you are a sole proprietor. If you are not a sole proprietor, please leave Field 5 blank.

Field 6. Correct Community Address – If you wish to change the information in Box B, please enter your correct location address in Field 6. Otherwise, leave Field 6 blank.

Field 7. Correct Mailing Address – Please enter your correct mailing address.

Step 3: Sign and date the form. Mail to the address listed on the form or fax to 302-577-8203.

If you have any questions, please call the Delaware Division of Revenue Business Master File Section at 302-577-8778.

DELAWARE DIVISION OF REVENUE

REQUEST FOR CHANGE

LREQ

PO BOX 8750

New Booklets Will Be Issued

WILMINGTON, DE 19899-8750

for Account No. & Bus. Code Group Changes Only

REVENUE CODE 0029-99

1. CORRECT BUSINESS ACTIVITY

2. ACCOUNT NUMBER CHANGE

3. EFFECTIVE DATE

4. REASON FOR CHANGE

BUSINESS CODE GROUP DESCRIPTION

A. ACCOUNT NUMBER

6. CORRECT BUSINESS LOCATION ADDRESS

200 RELOCATFEE

NAME

SOLE PROPRIETORS: ENTER

B. BUSINESS NAME

SOCIAL SECURITY NUMBER

ADDRESS

AND MAILING ADDRESS

CITY

STATE

ZIP CODE

7. CORRECT MAILING ADDRESS IF DIFFERENT FROM ABOVE

NAME

ADDRESS

AUTHORIZED SIGNATURE

DATE

CITY

STATE

ZIP CODE

TELEPHONE NUMBER

E-MAIL ADDRESS

Delaware Lq9: Usage Guide

Completing the Delaware LQ9 form is essential for owners of manufactured-home communities. This process involves gathering specific information about rented lots and assessments collected from tenants and owners. Following the steps outlined below will help ensure that the form is filled out accurately and submitted on time.

Begin by entering your Account Number in Box A. This should be your Federal Tax Identification Number as recorded by the Delaware Division of Revenue.
In Box B, provide your Business Name and Address as currently listed by the Division of Revenue.
For each month (January to March), fill in the total number of manufactured-home lots rented in Column A on Lines 1, 2, and 3.
In Column B, record the total assessment collected from tenants for those months on the same lines.
If there are any delinquent tenant payments from prior quarters, report them on Line 4 in Column B.
Add the numbers in Lines 1 through 4 in Column B and write the total in the fifth box under Column B.
In Column C, enter the total assessment collected from owners for the same months on Lines 1, 2, 3, and 4.
Sum Lines 1 through 4 in Column C and report this total in the fifth box under Column C.
Add the totals from Column B and Column C to determine the Total Amount Due. Write this amount in the designated box.
Complete Schedule 1 for any delinquent tenants. If blank, enter the Community Name and Account Number from your Form LQ9.
List each delinquent tenant's name, address, number of months delinquent, and total amount due separately on Schedule 1.
After listing all delinquent tenants, calculate the total outstanding amount and report it in the TOTAL box at the bottom of Schedule 1.
Ensure that both Form LQ9 and Schedule 1 are signed and dated by an authorized representative.
Mail the completed form and payment to the Delaware Division of Revenue at the address provided: P.O. Box 2340, Wilmington, DE 19899-2340.

Following these steps will help you complete the LQ9 form correctly and meet the requirements for submission. Be mindful of the deadlines to avoid any penalties. If you have questions, don't hesitate to reach out to the Division of Revenue for assistance.

Documents used along the form

The Delaware LQ9 form is an essential document for owners of manufactured-home communities, ensuring compliance with state regulations regarding the Manufactured Home Relocation Trust Fund. Alongside this form, several other documents are commonly used to facilitate the assessment and management of the Trust Fund. Here’s a brief overview of these related forms and documents.

Schedule 1 - Delinquent Tenant Report: This document is used to report tenants who have not paid their portion of the monthly assessment. It requires the owner to list each delinquent tenant's name, address, number of months overdue, and total amount due. This report is crucial for maintaining accurate records and ensuring compliance with state requirements.
Rental Application Form: To streamline the leasing process, landlords can use the comprehensive Rental Application form guidelines to effectively evaluate potential tenants.
Request for Change Form: This form allows owners to update their personal information on file with the Delaware Division of Revenue. Changes may include updates to the business name, address, account number, or even reporting if the business has ceased operations. It is important for maintaining accurate records and ensuring that all communications are directed to the correct address.
Assessment Payment Remittance: This document is used to submit the quarterly payments to the Delaware Manufactured Home Relocation Trust Fund. It includes details about the total amount due, which is calculated based on the number of rented lots and the corresponding assessments collected from both tenants and owners.
Quarterly Assessment Summary: This summary outlines the total assessments collected over the quarter. It provides a breakdown of the amounts collected from tenants and owners, helping owners track their financial obligations and ensuring proper reporting to the state.
Delaware Division of Revenue Contact Information: While not a form, this document contains important contact details for the Delaware Division of Revenue and the Delaware Manufactured Home Relocation Authority. It is vital for owners to have this information readily available for any questions or clarifications regarding the Trust Fund and related assessments.

Each of these documents plays a vital role in the administration of the Manufactured Home Relocation Trust Fund in Delaware. They help ensure that owners remain compliant with state regulations while also providing necessary support to tenants facing relocation. Proper handling of these forms can prevent potential issues and facilitate smoother operations within manufactured-home communities.

Key takeaways

1. Monthly Assessment Requirement: Every owner of a manufactured-home community in Delaware must collect a monthly assessment of $3.00 per rented lot. This amount is split equally between the tenant and the owner, with each responsible for $1.50.

2. Reporting Delinquent Tenants: Owners must report any tenants who fail to pay their portion of the assessment using Schedule 1. This report is due quarterly and should include details such as the tenant's name, address, and the total amount owed.

3. Payment Deadlines: All assessment documents and payments must be submitted by the twentieth day after the close of each calendar quarter. Timely submission is crucial to avoid penalties.

4. Accurate Completion of Form LQ9: Owners must ensure that Form LQ9 is filled out correctly, including the total number of lots rented and the total amounts collected from both tenants and owners. Inaccuracies can lead to complications in reporting and compliance.

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File Details

Fact Name	Details
Monthly Assessment Amount	The monthly assessment for the Delaware Manufactured Home Relocation Trust Fund is $3.00 per rented lot.
Payment Split	This amount is split equally, with $1.50 paid by the tenant and $1.50 by the lot owner.
Purpose of the Fund	The Trust Fund assists manufactured-home owners who need to relocate due to land-use changes.
Delinquent Tenant Reporting	Owners must report delinquent tenants quarterly using Schedule 1, which is included with Form LQ9.
Assessment Collection	Landlords collect the tenant’s portion as additional rent each month.
Vacant Lots	No assessment is due for vacant lots. If a lot is rented for any part of a month, the full assessment is owed.
Governing Law	This form is governed by Delaware House Bill No. 2 from the 142nd Delaware General Assembly.

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