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Delaware S Corporation Reconciliation And Shareholders Return
Extracted from PDF file 2022-delaware-form-1100s.pdf, last modified November 2005S Corporation Reconciliation And Shareholders Return
2022 DELAWARE S CORPORATION RECONCILIATION AND SHAREHOLDERS INFORMATION RETURN FORM 1100S for Fiscal year beginning DO NOT WRITE OR STAPLE IN THIS AREA - REVENUE CODE 0093 Reset Print Form EMPLOYER IDENTIFICATION NUMBER and ending SMALL CORPORATION Name of Corporation ESOP CHECK APPLICABLE BOX: Street Address City State INITIAL RETURN CHANGE OF ADDRESS AMENDED RETURN EXTENSION ATTACHED Zip Code Delaware Address if Different than Above City State State of Incorporation Zip Code IF OUT OF BUSINESS, ENTER DATE HERE: Nature of Business: DATE OF INCORPORATION: ATTACH COMPLETE COPY OF FEDERAL FORM 1120S 1. Total Net Income from Delaware Form 1100S, Schedule A, Column B, Line 19 .................................................. 2. Subtractions: (a) Net interest from U.S securities to the extent included in Line 1............... 2a. (b) Wage deduction - Federal Jobs Credit ..................................................... 2b. (c) Total, Add Lines 2(a) and 2(b) .......................................................................................................................... 3. Line 1 minus Line 2(c) .......................................................................................................................................... 4. Additions: (a) Interest on obligations from any state except Delaware to the extent excluded from Line 1............................................................ 4a. (b) Depletion expense ................................................................................... 4b. (c) Charitable contributions included in Line 1 for which the Delaware Land & Historic Resource Conservation credit was granted ............................. 4c. (d) Total, Add Lines 4(a) through 4(c) .................................................................................................................. 5. Distributive Income, Add Lines 3 and 4(d) ........................................................................................................... 6. Percentage of stock owned by non-residents ...................................................................................................... 7. Distributive income attributable to non-resident shareholders. (Multiply Line 5 by the percentage on Line 6) ..... 8. Tax due on behalf of non-resident shareholders ( Line 7 x 6.60% ) ..................................................................... 9. Estimated tax paid on behalf of Non-Resident Shareholders from 9. Delaware Form 1100P .................................................................................. 10. 10. Other Payments (attach schedule) ................................................................ 11. 11. Approved Non Refundable Income Tax Credits ............................................ 12. 12. Approved Refundable Income Tax Credits ................................................. 13. Total Payments and Credits. Add Lines 9 through 12 ...................................................................................... 14. If Line 8 is greater than Line 13, enter BALANCE DUE AND PAY IN FULL. If Line 13 is greater than Line 8, the amount on Line 13 will be the amount of estimated tax proportionally claimed by the nonresident shareholder(s) upon the filing of their Delaware non-resident personal income tax return. A refund will not be issued directly to the S Corporation for any overpayment of estimated tax paid on behalf of the non-resident shareholders .......................................................................................................................................................... 1. 2c. 3. 4d. 5. 6. 7. 8. 13. 14. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is 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 Date Signature of Officer Signature of Individual or firm preparing the return MAKE CHECK PAYABLE AND MAIL TO: Delaware Division of Revenue, P.O. Box 2044, Wilmington, DE 19899-2044 Title Email Address Address *DF11222019999* DF11222019999 FORM 1100S 2022 PAGE 2 SCHEDULE 1 - APPORTIONMENT PERCENTAGE Schedule 1-A - Gross Real and Tangible Personal Property Within Delaware Description Beginning of Year Within and Without Delaware End of Year Beginning of Year End of Year 1 Real and tangible property owned ...... 1 2 Real and tangible property rented (Eight times annual rental paid) .............. 2 3 Total ................................................... 3 4 Less: Value at original cost of real and tangible property, the income from which is separately allocated (See instructions) 4 5 Total .................................................... 5 6 Average value (See instructions) ......... 6 Schedule 1-B - Wages, Salaries, and Other Compensation Paid or Accrued to Employees Description Within Delaware Within and Without Delaware 1 Wages, salaries, and other compensation of all employees .................................................................. 1 2 Less: Wages, salaries, and other compensation of general executive officers ..................................... 2 3 Total ........................................................................................................................................................ 3 Schedule 1-C - Gross Receipts Subject to Apportionment 1 Gross receipts from sales of tangible personal property ....................................................................... 1 2 Gross income from other sources (Attach statement) ........................................................................... 2 3 Total ....................................................................................................................................................... 3 Schedule 1-D - Determination of Apportionment Percentage 1 Average value of real and tangible property within Delaware ........................................................... 2 Average value of real and tangible property within and without Delaware ....................................... 3 Wages, salaries and other compensation paid to employees within Delaware ............................... 4 Wages, salaries and other compensation paid to employees within and without Delaware ............ 5 Gross receipts and gross income from within Delaware ................................................................. 6 Gross receipts and gross income from within and without Delaware .............................................. 7 Total ............................................................................................................................................................................................................ 8 Apportionment percentage (See instruction) ............................................................................................................................................... (Revised 04/2022) = = = *DF11222029999* DF11222029999
1100S
More about the Delaware Form 1100S Corporate Income Tax TY 2022
We last updated the S Corporation Reconciliation And Shareholders Return in January 2023, so this is the latest version of Form 1100S, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 1100S directly from TaxFormFinder. You can print other Delaware tax forms here.
Related Delaware Corporate Income Tax Forms:
TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Delaware Form 1100S.
| Form Code | Form Name |
|---|---|
| Form 1100SA | S Corporation Reconciliation And Shareholders Information Schedule A Return |
| Form 1100SA1 | S Corporation Reconciliation And Shareholders Information Schedule A-1 |
| Form 1100Si | S Corporation Reconciliation And Shareholders Instructions |
View all 65 Delaware Income Tax Forms
Form Sources:
Delaware usually releases forms for the current tax year between January and April. We last updated Delaware Form 1100S from the Division of Revenue in January 2023.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Delaware Form 1100S
We have a total of ten past-year versions of Form 1100S in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 1100S
1100spdf.f3f
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