Form 1100X PDF Details

Understanding the intricacies of corporate tax obligations can often seem daunting, especially when amendments come into play. The 1100X form plays a crucial role for corporations in Delaware seeking to amend previously filed income tax returns. Whether adjustments are necessitated by the discovery of inaccuracies in the original filing or due to changes in tax laws or corporate circumstances, this form facilitates the accurate recalibration of a corporation's tax liabilities. It asks for detailed information on federal taxable income, specifically outlining modifications in deductions and additions, thus recalculating the Delaware taxable income using the corrected figures. This process ensures that corporations can make necessary corrections to reflect their true tax obligations, thereby avoiding potential penalties for underpayment and ensuring compliance with state tax regulations. Additionally, the form intricately details the method for accounting for non-apportionable income and apportioned income, crucial for corporations operating across different jurisdictions. It also outlines how payments, including tentative tax paid, credit carry-overs, and other payments are to be reported and adjusted. This mandated form necessitates scrupulous attention to every detail to ensure accuracy and compliance, reflecting the complex nature of corporate taxation and the importance of precise financial reporting.

QuestionAnswer
Form NameForm 1100X
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names10_1100X form 1100x

Form Preview Example

FORM 1100X 0101

2010

 

D O NOT WRITE OR STAPLE IN THIS AREA - REVENUE COD E 0042

 

AMENDED DELAWARE

 

 

 

CORPORATION INCOME TAX RETURN

 

This return is for calendar year

or fiscal year ending

/

/

 

 

 

(mm/dd/yy)

 

Name of Corporation

 

 

EM PLOYER ID ENTIFICATION NUM BER

 

 

 

 

 

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 M U ST be com pleted.

 

 

A

 

 

 

 

B

 

 

C

 

 

 

 

ORIGINALLY

 

 

NET CHANGE

 

 

CORRECT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REPORTED

 

 

 

 

Increase/ D ecrease

 

 

AM OUNT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Under penalties of perjury, I declare that I have exam ined this return, including accom panying schedules and statem ents, and to the best of m y know ledge and belief it is true, correct and com plete. If prepared by a person other than the taxpayer, the declaration is based on all inform ation of w hich the preparer has any know ledge.

D ATE

 

SIGN ATURE OF OFFICER

 

TITLE

 

 

 

 

 

D ATE

 

SIGN ATURE OF IN D IVID UAL OR FIRM PREPARIN G THE RETURN

 

AD D RESS

M AKE CHECK PAYABLE AND M AIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILM INGTON, DE 19899-2044

REV. 12/ 09

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

1

 

 

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

4

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REV. 12/09

How to Edit Form 1100X Online for Free

Form 1100X can be filled out very easily. Just open FormsPal PDF editor to get the job done promptly. In order to make our editor better and less complicated to use, we consistently design new features, with our users' suggestions in mind. To start your journey, consider these simple steps:

Step 1: Click the "Get Form" button above on this page to open our PDF tool.

Step 2: Once you access the tool, you'll see the document all set to be completed. Aside from filling in various blanks, you could also do various other things with the form, such as adding custom textual content, modifying the initial textual content, adding illustrations or photos, affixing your signature to the PDF, and more.

It really is straightforward to fill out the document with this practical tutorial! Here is what you have to do:

1. It is critical to complete the Form 1100X accurately, so pay close attention when filling out the areas comprising these blanks:

Tips on how to prepare Form 1100X step 1

2. The next step is usually to fill out the next few fields: Column c d Depletion allowance, granted f g Total Lines a through, Entire Net Income Line plus Line, c d e, 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, Under penalties of perjury I, and information of which the preparer.

Part number 2 in completing Form 1100X

3. The third step is going to be straightforward - fill out all of the fields in DATE, DATE, SIGNATURE OF OFFICER, SIGNATURE OF INDIVIDUAL OR FIRM, TITLE, ADDRESS, M AKE CHECK PAYABLE AND M AIL TO, REV, and DOC NO to conclude this segment.

Form 1100X completion process shown (part 3)

It's simple to make a mistake when filling in the TITLE, so make sure you go through it again before you decide to send it in.

4. To go ahead, your next step requires filling out a handful of blank fields. These include Interest, Foreign Interest, Interest Received, From US Securities, Interest Received From, Interest Received, Affiliated Companies, From State Obligations, Other Interest, Income, Totals, SCHEDULE NONAPPORTIONABLE INCOME, Description, Column, and Within Delaware, which are key to going forward with this particular document.

Within Delaware, Interest Received From, and Interest Received of Form 1100X

5. When you approach the completion of the file, there are a few more things to complete. Particularly, Description, Beginning of Year, End of Year, Beginning of Year, End of Year, Real and tangible property owned, Real and tangible property rented, Eight times annual rental paid, Total, Less Value at original cost of, the income from which is, Total, Average value, Schedule B Wages Salaries and, and Description should be done.

Schedule B  Wages Salaries and, Description, and Description in Form 1100X

Step 3: Confirm that your information is right and click "Done" to finish the project. Right after setting up a7-day free trial account here, it will be possible to download Form 1100X or email it immediately. The PDF document will also be accessible via your personal account page with all your edits. We do not share any details that you provide while dealing with documents at FormsPal.