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Delaware S Corporation Reconciliation And Shareholders Information Schedule A-1
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Extracted from PDF file 2022-delaware-form-1100sa1.pdf, last modified June 2017S Corporation Reconciliation And Shareholders Information Schedule A-1
2022 S CORPORATION SHAREHOLDERS INFORMATION RETURN FORM 1100S SCHEDULE A-1 SHAREHOLDER’S SHARE OF INCOME, DEDUCTIONS & CREDITS For Fiscal year beginning 2022 S Corporation’s Identifying Number Shareholder’s Name S Corporation’s Name Street Address Street Address Percentage of Stock Owned City State Zip Code Print Form 2023 and ending Shareholder’s Identifying Number City Reset State Zip Code % Column A Resident Column B Non-Resident 1. 1. Shareholder’s portion of ordinary income (loss) from Delaware Form 1100S, Schedule A, Line 3(a). ADDITIONS: 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 2. Net income (loss) from rental real estate activities, from Delaware Form 1100S, Schedule A, Line 4 ... 3. Net income (loss) from other rental activities, from Delaware Form 1100S, Schedule A, Line 5 ........... 4. Interest income from Delaware Form 1100S, Schedule A, Line 6 .......................................................... 5. Dividend income from Delaware Form 1100S, Schedule A, Line 7 ........................................................ 6. Royalty income from Delaware Form 1100S, Schedule A, Line 8 .......................................................... 7. Net short term capital gain (loss) from Delaware Form 1100S, Schedule A, Line 9 ............................... 8. Net long term capital gain (loss) from Delaware Form 1100S, Schedule A, Line 10 .............................. 9. Net gain (loss) under Section 1231 from Delaware Form 1100S, Schedule A, Line 11 ......................... 10. Other income (loss) (Attach schedule) from Delaware Form 1100S, Schedule A, Line 12 .................. 11. Total. Add Lines 1 through 10 ............................................................................................................... SUBTRACTIONS: 12. Section 179 expense deduction from Delaware Form 1100S, Schedule A, Line 14 ............................ 12. 13. 14. 15. 16. 17. 13. Charitable contributions from Delaware Form 1100S, Schedule A, Line 15 ......................................... 14. Other deductions from Delaware Form 1100S, Schedule A, Line 16 ................................................... 15. Depletion expense from Delaware Form 1100S, Schedule A, Line 17 ................................................. 16. Total. Add Lines 12 through 15 .............................................................................................................. 17. Total Net Income (Loss). Line 11 minus Line 16 .................................................................................... STATE MODIFICATIONS SUBTRACTIONS: 18. Net interest from U.S. Securities from Delaware Form 1100S, Line 2(a) .............................................. 18. 19. Wage deduction - Federal Jobs Credit from Delaware Form 1100S, Line 2(b) ..................................... 19. *DF11422019999* DF11422019999 2022 FORM 1100S, SCHEDULE A-1 Column A Resident ADDITIONS: PAGE 2 Column B Non-Resident 20. Interest from any state except Delaware from Delaware Form 1100S, 20. Line 4(a) ................................................................................................................... 21. Depletion expense - oil and gas from Delaware Form 1100S, 21. Line 4(b) .................................................................................................................. 22. Charitable contributions for which the Delaware Land & Historic Resource Conservation 22. credit was granted from Delaware Form 1100S, Line 4(c) ......................................................... INCOME TAX CREDITS: 23. 24. 25. 23. Approved Non Refundable income Tax Credits from S Corporation .................................... 24. Approved Refundable income Tax Credits from S Corporation ............................................ 25. Estimated tax paid on behalf of the individual non-resident shareholder ............................. (Revised 04/2022) *DF11422029999* INSTRUCTIONS FOR DELAWARE SCHEDULE A-1 DF11422029999 LINES 1-17 An S Corporation must prepare Delaware Schedule A-1, Shareholders Share of Income, Deductions & Credits for all shareholders. One copy is to be given to each shareholder and a copy must be attached to this return. Delaware Schedule A-1 is similar to Federal Schedule K-1, with the addition of several lines for state modifications and credits. Complete Delaware Schedule A-1 by multiplying Lines 3(a) through 12, Lines 14 through 17 on Delaware Form 1100S, Schedule A and Lines 2(a), 2(b) and 4(a) through 4(c) on Delaware Form 1100S by the percentage of stock owned by each shareholder. Enter the results on the respective lines on Delaware Schedule A-1. This is the amount of distributive income for each shareholder. Use Column A to report resident shareholder information and Column B to report non-resident shareholder information. The amounts in Column A must be the same as reported on Federal Schedule K-1. Enter in Column B the non-resident shareholder’s percentage ownership of those items of income and deduction from Delaware Form 1100S, Schedule A, Column B. Every shareholder must report each item of income or deduction on a Delaware personal income tax return. Please refer to the instructions for Federal Schedule K-1 for the appropriate line on which to enter the information and the Delaware line which corresponds to such line. Federal Schedule K-1 cannot be used in lieu of Delaware Schedule A-1 when filing the S Corporation Reconciliation and Shareholders Information Return. Delaware Schedule A-1 must be fi led for each resident and non-resident shareholder of the S Corporation. STATE MODIFICATIONS: LINE 18 - NET INTEREST FROM U.S. SECURITIES Enter on Line 18 the amount of interest income from U.S. securities from Delaware Form 1100S, Line 2(a) multiplied by the percentage of stock owned by each shareholder. Also enter the result on Line 5 of the Delaware Individual Resident Income Tax Return, Form PIT-RES or Line 22 of the Delaware Individual Non-Resident Income Tax Return, Form PIT-NON. LINE 19 - WAGE DEDUCTION - FEDERAL JOBS CREDIT Enter on Line 19 the amount of wages paid from Delaware Form 1100S, Line 2(b) multiplied by the percentage of stock owned by each shareholder. Also enter the result on Line 7 of the Delaware Individual Resident Income Tax Return, Form PIT-RES or Line 25 of the Delaware Individual Non-Resident Income Tax Return, Form PIT-NON. LINE 20 - INTEREST FROM ANY STATE EXCEPT DELAWARE Enter on Line 20 the amount of interest income received from obligations issued by any state or political subdivision other than the State of Delaware or its political subdivisions from Delaware Form 1100S, Line 4(a) multiplied by the percentage of stock owned by each shareholder. Also enter the result on Line 2 of the Delaware Individual Resident Income Tax Return, Form PIT-RES or Line 18 of the Delaware Individual Non-Resident Income Tax Return, Form PIT-NON. LINE 21 - DEPLETION EXPENSE - OIL & GAS Enter on Line 21 the amount of depletion expense from Delaware Form 1100S, Line 4(b) multiplied by the percentage of stock owned by each shareholder. Also enter the result on Line 3 of the Delaware Individual Resident Income Tax Return, Form PIT-RES or Line 19 of the Delaware Individual Non-Resident Income Tax Return, Form PIT-NON. LINE 22 - DELAWARE LAND & HISTORIC RESOURCE CONSERVATION CHARITABLE CONTRIBUTION Enter on Line 22 the amount of charitable contributions for which the Delaware Land & Historic Resource Conservation credit was granted from Delaware Form 1100S, Line 4(c) multiplied by the percentage of stock owned by each shareholder. Also enter the amount on Line 17 of the Delaware Individual Resident Income Tax Return, Form PIT-RES or Line 35 of the Delaware Individual Non-Resident Income Tax Return, Form PIT-NON. LINE 23 - APPROVED INCOME TAX CREDITS (NON-REFUNDABLE) Enter on Line 23 of the approved non-refundable income tax credits from Delaware Form 700, Delaware Income Tax Credit Schedule LINE 24 - APPROVED INCOME TAX CREDITS (REFUNDABLE) Enter on Line 24 of the approved refundable income tax credits from Delaware Form 700, Delaware Income Tax Credit Schedule. LINE 25 - ESTIMATED TAX PAID ON BEHALF OF NON-RESIDENT SHAREHOLDERS For each non-resident shareholder, multiply the total of Lines 9, 10, and 14 from Delaware Form 1100S by a fraction, the numerator of which is the percentage of stock owned by each non-resident shareholder and denominator of which is the percentage of stock owned by all non-resident shareholders. If there is a tax paid on Line 14 then total Line 9, Line 10 and the tax paid on Line 14 on the Delaware Form 1100S. The total would go on Line 25 of the 1100 S Schedule A1 where the total would be multiplied by a fraction, the numerator of which is the percentage of stock owned by each non-resident shareholder and denominator of which is the percentage of stock owned by all non-resident shareholders. ATTACH A COPY OF THIS SCHEDULE TO YOUR DELAWARE PERSONAL INCOME TAX RETURN
Form 1100SA1
More about the Delaware Form 1100SA1 Corporate Income Tax TY 2022
We last updated the S Corporation Reconciliation And Shareholders Information Schedule A-1 in January 2023, so this is the latest version of Form 1100SA1, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 1100SA1 directly from TaxFormFinder. You can print other Delaware tax forms here.
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TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 700 | Delaware Income Tax Credit Schedule |
| Form 1100 | Corporate Income Tax Return |
| Form 300 | Delaware Partnership Return |
| Form 1100S | S Corporation Reconciliation And Shareholders Return |
| Form 300-Schedule-K1 | Partners Share of Income |
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 1100SA1 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 1100SA1
We have a total of two past-year versions of Form 1100SA1 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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