Delaware Form Lq9 PDF Details

In response to Delaware House Bill No. 2 enacted during the First Session of the 142nd Delaware General Assembly, owners of manufactured-home communities are obliged to contribute to the Delaware Manufactured Home Relocation Trust Fund. This legislation mandates a $3.00 monthly assessment for each rented lot within a community, splitting the cost equally between the lot's tenant and the owner. The primary goal of this fund is to offer financial support to manufactured-home owners who need to move due to changes in land use, covering expenses related to the transportation of immovable mobile homes, as well as the demolition or disposal of abandoned homes within these communities. The Delaware Manufactured Home Relocation Authority, which came into existence to oversee the fund, ratified this monthly assessment during its board meeting on February 19, 2004. For the purpose of collection, landlords are tasked with gathering the tenant's share of the assessment as additional rent each month. Exceptions are made for vacant lots where no assessment is due. All aspects, including failure to pay on behalf of the tenants and the procedural dealings with such occurrences, are meticulously outlined in Form LQ9 and its accompanying Schedule 1, which must be filed quarterly by community owners. Alongside, detailed guidance is provided for filling out the form, ensuring compliance, and facilitating the reporting of payments— or lack thereof. The documentation process is streamlined with explicit line-by-line instructions, ensuring clarity in reporting the total number of lots rented and the assessments collected from both tenants and owners, thereby maintaining the integrity and operational efficacy of the Trust Fund.

Community owners must file Form LQ9 each quarter with the Delaware Division of Revenue. The form covers three-month reporting periods: January through March, April through June, July through September, and October through December. Each quarterly submission must report the total number of rented lots in the community, the amounts collected from tenants as additional rent, and the owner's matching contribution. Delinquent payments from prior quarters must be reported on a separate line and added to the current period total. The authorized signature of the community owner or a designated representative is required on each filing, along with the filing date.

Non-compliance with Delaware Form LQ9 requirements may result in penalties from the Delaware Division of Revenue. Community owners who fail to collect or remit assessments on time are responsible for any amounts owed, including any tenant portions that were not collected. The Delaware Manufactured Home Relocation Trust Fund depends on timely quarterly submissions to maintain financial support for displaced manufactured-home residents. For other quarterly Delaware state tax filings, see Delaware Form 200-ES.

QuestionAnswer
Form NameDelaware Form Lq9
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other names11_Manufactured Homes_reporting form delaware manufactured home relocation trust fund form lq9

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Who Must File Delaware Form LQ9

Delaware Form LQ9 must be filed by all owners and operators of manufactured-home communities in the state of Delaware. If you own or manage a community where lots are rented to manufactured-home residents, you are responsible for completing and submitting this form each quarter.

  • The $3.00 per-lot monthly assessment applies to every rented lot in your community
  • Collect the tenant's half ($1.50 per lot) as an additional rent charge each month
  • Vacant, unrented lots are exempt from the monthly assessment requirement
  • Filing is quarterly but the assessment is calculated and collected monthly

Owners who also need to document property changes may require a manufactured home appraisal form or a manufactured home transfer form for related filings.

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1. Start filling out your Delaware Form Lq9 with a selection of essential blanks. Note all of the required information and ensure there's nothing neglected!

Step number 1 for filling in Delaware Form Lq9

2. Once your current task is complete, take the next step – fill out all of these fields - DELAWARE DIVISION OF REVENUE, ACCOUNT NUMBER, TAX PERIOD ENDING, BUSINESS CODE GROUP DESCRIPTION, DUE ON OR BEFORE, Revenue Code, BUSINESS NAME AND MAILING ADDRESS, COMMUNITY NAME AND LOCATION ADDRESS, Community Name, Community Address, ASSESSMENT BASIS, Total Number of Lots Rented, Total Amount Collected, Total Amount, and from Tenant with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

COMMUNITY NAME AND LOCATION ADDRESS, BUSINESS NAME AND MAILING ADDRESS, and Community Address in Delaware Form Lq9

3. The following section should be rather uncomplicated, COMMUNITY NAME AND LOCATION ADDRESS, Community Name, Community Address, ASSESSMENT BASIS, Total Number of Lots Rented, Total Amount Collected, Total Amount, from Tenant, Collected from Owner, JULY, AUGUST, SEPTEMBER, DELINQUENT PAYMENTS, TOTAL Add Lines thru, and City - each one of these fields will have to be filled in here.

Filling out segment 3 in Delaware Form Lq9

In terms of Total Amount and Community Address, be sure you review things in this section. These two are the most important fields in the file.

4. All set to fill out this next portion! In this case you have these COMMUNITY NAME AND LOCATION ADDRESS, Community Name, Community Address, OCTOBER, NOVEMBER, DECEMBER, DELINQUENT PAYMENTS, TOTAL Add Lines thru, City, State, Zip Code, TOTAL AMOUNT DUE Add Columns B and, TAX PARCEL ID NUMBER, X AUTHORIZED SIGNATURE I declare, and DATE fields to complete.

Filling in section 4 of Delaware Form Lq9

5. This form has to be concluded with this area. Further you will notice a comprehensive set of blanks that require correct details for your form submission to be complete: N O T P R C S E D P U O R G E D O, G N D N E R E T R A U Q R O F T R, E E F T A C O L E R, T N U O M A L A T O T, G N D N A T S T U O, S H T N O M F O R E B M U N, T N E U Q N L E D, E D O C P Z, o T e b a y a P e c n a t t i, m e R h t i, W m r o F s h T, l i, a M, e u n e v e R, and n o s v D e r a w a e D.

Filling out section 5 of Delaware Form Lq9

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Common Mistakes When Filing Delaware Form LQ9

Filing errors on Delaware Form LQ9 can delay processing or result in notices from the Delaware Division of Revenue. Review these common issues before submitting your quarterly report.

  • Reporting occupied lots incorrectly: only rented, revenue-generating lots count toward the assessment
  • Omitting the Tax Parcel ID Number in section 4, which is required for each community location
  • Leaving delinquent payment lines blank when outstanding balances from prior quarters exist
  • Failing to include the authorized signature and date before submitting the form

For other Delaware tax and revenue forms, explore Delaware Form 1027 and Delaware Form 1089 for related quarterly and annual state filings.