Delaware Form 1100X PDF Details

The Delaware 1100X Form serves as a critical tool for corporations seeking adjustments to previously filed income tax returns. This comprehensive document accommodates changes or corrections to a corporation's income, deductions, and credits for a specific tax year, whether it is aligned with the calendar year or any designated fiscal period. Businesses must navigate through sections detailing federal taxable income adjustments, various subtractions and additions including foreign dividends, interests, royalties, and state or political interest income modifications. Furthermore, it covers corrections to apportionable income, delineating the process for recalculating Delaware taxable income, which directly impacts the corporation's tax liability. Additionally, the form facilitates the reporting of adjustments to net operating losses, and modifications stemming from sale transactions of U.S. or Delaware securities. The Delaware Division of Revenue requires meticulous completion of all schedules and lines to ensure accuracy in the corporation's tax responsibilities. This form also entails a thorough review of payments and credits, including tax payments made, carry-over credits, and other pertinent payments and credits that significantly influence the final tax stance of a corporation. Moreover, intricate elements such as the calculation of apportionment percentages embody the form's complexity, necessitating a precise approach to accurately reflect a corporation's financial undertakings within and outside Delaware. Through this instrument, corporations can rectify their tax filings, ensuring compliance and correctness in their financial reporting to the Division of Revenue.

QuestionAnswer
Form NameDelaware Form 1100X
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names12_1100X 1100x amended corporate income tax return instructions form

Form Preview Example

FORM 1100X 0101

2012

 

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

 

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

 

 

 

 

 

Address

 

Zip Code

 

Delaware address if different from above

Zip Code

 

 

 

 

Yes

No

 

 

 

 

Date and State of Incorporation

Nature of Business

 

Yes

No

 

 

 

IMPORTANT-ALL schedules and lines MUST be completed.

 

 

A

 

 

 

 

B

 

 

C

 

 

 

 

ORIGINALLY

 

 

NET CHANGE

 

 

CORRECT

 

 

 

 

 

 

 

 

 

 

REPORTED

 

 

 

 

INCREASE/DECREASE

 

 

AMOUNT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Federal Taxable Income

 

 

1

 

 

 

 

 

00

 

 

00

 

 

00

 

1

 

 

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

 

 

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

 

 

00

 

 

 

 

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

21b

 

 

00

 

 

 

 

 

 

 

 

....................................................(Computed Interest

 

 

)

 

 

 

 

 

 

 

 

 

 

 

(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*

 

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

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Without Delaware

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

Wages, salaries, and other compensation of all employees

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

=

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

Average value of real and tangible property within and without Delaware

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wages, salaries and other compensation paid to employees within Delaware

 

.

 

 

 

 

00

 

=

 

 

%

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

Wages, salaries and other compensation paid to employees within and without Delaware

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gross receipts and gross income from within Delaware

 

 

 

 

 

 

 

 

 

00

 

=

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

Gross receipts and gross income from within and without Delaware

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apportionment percentage

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*DF12212029999*

REV. 01/13

How to Edit Delaware Form 1100X Online for Free

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This PDF doc requires specific information; in order to guarantee consistency, take the time to adhere to the subsequent recommendations:

1. Firstly, once filling out the Delaware Form 1100X, begin with the section that includes the following blank fields:

Part no. 1 in submitting Delaware Form 1100X

2. After the previous section is done, it is time to insert the necessary specifics in a All state and political, Column c d Depletion allowance, granted f g Total Lines a through, Entire Net Income Line plus Line, a b, c d e, f g, a b a b c a, and Nonapportionable income or loss so you're able to move on to the third step.

Filling in part 2 of Delaware Form 1100X

3. The following segment will be about f g, a b a b c a, Nonapportionable income or loss, b to be REFUNDED, FOR OFFICE USE ONLY Computed, c to be CREDITED TO, TENTATIVE TAX, true correct and complete, If prepared by a person other than, information of which the preparer, DATE, DATE, SIGNATURE OF OFFICER, SIGNATURE OF INDIVIDUAL OR FIRM, and TITLE - fill in each one of these blanks.

Delaware Form 1100X writing process clarified (stage 3)

4. Filling out From US Securities, Affiliated Companies, From State Obligations, Income, Totals, SCHEDULE NONAPPORTIONABLE INCOME, Description, Column, Within Delaware, Column, Without Delaware, Column, Total, Rents and royalties from tangible, and Royalties from patents and is crucial in this fourth form section - you should definitely be patient and fill out each blank area!

Find out how to prepare Delaware Form 1100X step 4

Be extremely attentive when filling in Column and Description, since this is the part where a lot of people make mistakes.

5. To wrap up your form, the final section requires a number of extra fields. Entering the income from which is, Total, Average value, Schedule B Wages Salaries and, Description, Within Delaware, Within and, Without Delaware, Wages salaries and other, Less Wages salaries and other, Total, Schedule C Gross Receipts Subject, Description, Within Delaware, and Gross receipts from sales of will certainly conclude the process and you can be done quickly!

Filling out segment 5 in Delaware Form 1100X

Step 3: Spell-check all the information you've typed into the blank fields and then click the "Done" button. After creating afree trial account with us, it will be possible to download Delaware Form 1100X or send it through email directly. The form will also be accessible in your personal cabinet with your every edit. At FormsPal.com, we aim to be sure that all of your information is stored private.