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Delaware S Corporation Reconciliation And Shareholders Return
Extracted from PDF file 2024-delaware-form-1100s.pdf, last modified September 2024S Corporation Reconciliation And Shareholders Return
D ELAWARE DIVISION OF REVENUE F 2 O0 2R 4 M SCT-RTN S Corporation Reconciliation And Shareholders Information Return For Fiscal Year beginning RESET PRINT and ending Name of Corporation Taxpayer ID Street Address State City Zip Code Small Corporation ESOP Delaware Address (if different than above) State City State of Incorporation Date of Incorporation Check Applicable Box(es): Zip Code Initial Return Amended Return Change of Address Extension Attached If Out of Business, Enter Date Nature of Business Attach Completed Copy of U.S. Income Tax Return for an S Corporation Form 1120S. 1. TOTAL NET INCOME (Form SCT-SSA, Column B, Line 20) 1. .00 SUBTRACTIONS: 2a. NET INTEREST FROM U.S. SECURITIES - To the extent included in Line 1 2a. .00 2b. WAGE DEDUCTION - FEDERAL JOBS CREDIT 2b. .00 2c. TOTAL SUBTRACTIONS - Add Line 2a to Line 2b 2c. .00 3. TOTAL - Subtract Line 2c from Line 1 3. .00 ADDITIONS: 4a. INTEREST ON OBLIGATIONS FROM ANY STATE EXCEPT DELAWARE - To the extent excluded from Line 1 4a. .00 4b. DEPLETION EXPENSE 4b. .00 4c. CHARITABLE CONTRIBUTIONS - Included in Line 1 for which the Delaware Land & Historic Resource Conservation credit was granted 4c. .00 4d. TOTAL ADDITIONS - Add Line 4a through Line 4c 4d. .00 5. DISTRIBUTIVE INCOME - Add Line 3 to Line 4d 5. .00 6. PERCENTAGE OF STOCK OWNED BY NON-RESIDENTS 6. 7. DISTRIBUTIVE INCOME ATTRIBUTABLE TO NON-RESIDENT SHAREHOLDERS - Multiply Line 5 by Line 6 7. .00 8. TAX DUE ON BEHALF OF NON-RESIDENT SHAREHOLDERS - Multiply Line 7 by 6.60% 8. .00 9. ESTIMATED TAX PAID ON BEHALF OF NON-RESIDENT SHAREHOLDERS (Form SCT-TAX) 9. .00 10. OTHER PAYMENTS (Attach schedule) 10. .00 11. APPROVED NON-REFUNDABLE INCOME TAX CREDITS 11. .00 12. APPROVED REFUNDABLE INCOME TAX CREDITS 12. .00 13. TOTAL PAYMENTS AND CREDITS - Add Line 9 through Line 12 13. .00 14. BALANCE DUE AND PAY IN FULL - If Line 8 is greater than Line 13, Subtract Line 13 from Line 8 14. .00 If Line 13 is greater than Line 8, the amount on Line 13 will be the estimated tax proportionally claimed by the non-resident shareholder(s) upon filing 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 shareholder(s). BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge. PAID PREPARER INFORMATION PAID PREPARER SIGNATURE SIGNATURE OF OFFICER DATE ADDRESS DATE CITY TITLE OF OFFICER EIN, SSN or PTIN PHONE NUMBER STATE ZIP CODE PHONE NUMBER EMAIL ADDRESS EMAIL ADDRESS DFSCTRTN2024019999V1 Revision 20240910 Page 1 MAIL COMPLETED FORM WITH REMITTANCE PAYABLE TO: Delaware Division of Revenue PO Box 2044 Wilmington, DE 19899-2044 D ELAWARE DIVISION OF REVENUE F 2 O0 2R 4 M SCT-RTN S Corporation Reconciliation And Shareholders Information Return SCHEDULE 1 - APPORTIONMENT PERCENTAGE COLUMN A SCHEDULE 1A GROSS REAL AND TANGIBLE PERSONAL PROPERTY COLUMN B Within Delaware Beginning of Year Within and Without Delaware End of Year Beginning of Year End of Year 1. REAL & TANGIBLE PROPERTY OWNED .00 .00 .00 2. REAL & TANGIBLE PROPERTY RENTED (eight times annual rental paid) .00 .00 .00 .00 3. TOTAL - Add Line 1 to Line 2 .00 .00 .00 .00 4. LESS: Value at original cost of real & tangible property, the income from which is separately allocated (See instructions) .00 .00 .00 .00 5. TOTAL - Subtract Line 4 from Line 3 .00 .00 .00 .00 6. AVERAGE VALUES - Add Line 5 Beginning and End of Year Totals, then Divide by 2 (See instructions) SCHEDULE 1B .00 .00 WAGES, SALARIES, AND OTHER COMPENSATION PAID OR ACCRUED TO EMPLOYEES .00 COLUMN A COLUMN B Within Delaware Within and Without Delaware 1. WAGES, SALARIES, AND OTHER COMPENSATION of all employees 1. .00 .00 2. LESS: WAGES, SALARIES, AND OTHER COMPENSATION of general executive officers 2. .00 .00 3. TOTAL - Subtract Line 2 from Line 1 3. .00 .00 SCHEDULE 1C GROSS RECEIPTS SUBJECT TO APPORTIONMENT COLUMN A COLUMN B Within Delaware Within and Without Delaware 1. GROSS RECEIPTS FROM SALES OF TANGIBLE PERSONAL PROPERTY 1. .00 2. GROSS INCOME FROM OTHER SOURCES (Attach statement) 2. .00 .00 3. TOTAL - Add Line 1 to Line 2 3. .00 .00 SCHEDULE 1D .00 DETERMINATION OF APPORTIONMENT PERCENTAGE 1. AVERAGE VALUE OF REAL AND TANGIBLE PROPERTY within Delaware 1. .00 2. AVERAGE VALUE OF REAL AND TANGIBLE PROPERTY within and without Delaware 2. .00 3. WAGES, SALARIES, AND OTHER COMPENSATION Paid to employees within Delaware 3. .00 4. WAGES, SALARIES, AND OTHER COMPENSATION Paid to employees within and without Delaware 4. .00 5. GROSS RECEIPTS AND GROSS INCOME from within Delaware 5. .00 6. GROSS RECEIPTS AND GROSS INCOME from within and without Delaware 6. .00 7. TOTAL COMBINED APPORTIONMENT PERCENTAGES (See instructions) 7. 8. APPORTIONMENT PERCENTAGE (See instructions) 8. DFSCTRTN2024029999V1 Revision 20240910 Page 2 = = =
Form 1100S
More about the Delaware Form 1100S Corporate Income Tax TY 2024
We last updated the S Corporation Reconciliation And Shareholders Return in February 2025, so this is the latest version of Form 1100S, fully updated for tax year 2024. 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 February 2025.
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 twelve 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:
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