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Delaware Free Printable Form 1280 - Statement of Payments Made by General Contractors to Subcontractors for 2020 Delaware Contractors - Statement of Payments Made to Subcontractors

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Contractors - Statement of Payments Made to Subcontractors
Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

STATE OF DELAWARE Department of Finance Division of Revenue 820 N. French Street P.O. Box 2340 Wilmington, Delaware 19899-2340 Reset STATEMENT OF PAYMENTS MADE BY GENERAL CONTRACTORS TO SUBCONTRACTORS Print Form FORM 1280 THIS FORM MUST BE ATTACHED TO CONTRACTOR’S MONTHLY GROSS RECEIPT TAX COUPON TO SUBSTANTIATE PAYMENTS TO SUBCONTRACTORS 1. Enter Federal Employee Identification Number 1­ OR - 2. Name 3. Address Social Security Number 2­ City - - State 4. General Contractors Total Monthly Gross Receipts: 5. Less Payments to Subcontractors: Zip Month $ Name & Address 1 2 3 4 5 Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code (See reverse side for additional space.) 6. Total Payments to Subcontractors $ 7. Total Taxable Gross Receipts for the Month: $ * Business Codes 331, 332, 333, 335, 336 or 337. See Reverse side of this form for listing of activities not deductible as amounts paid to subcontractors. SIGNATURE TITLE DATE Payments to Subcontractors Month/Year Name & Address 6 7 8 9 10 11 12 13 14 15 * Business Codes 331, 332, 333, 335, 336 or 337 only. Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code Employer ID No. DE Business License No. Amount of Payment Business Code (Form 1280 - Revised 11/2007) LINE-BY-LINE INSTRUCTIONS FORM 1280 1. Enter the account number of the business for which you are filing. This is either a federal employer identification number or a social security number, and can be found in your annual gross receipts coupon book. 2. Enter the contractor’s business name, as it appears on the Delaware business license. 3. Enter the contractor’s mailing address. 4. Enter the month and year for which the gross receipts tax is being reported. Enter the total amount of gross receipts being reported. (The total on Line 4 should also be entered on Line 1 of your gross receipts reporting coupon.) 5. List payments made to subcontractors. If you are reporting payments to more than five subcontractors, use the back of Form 1280 for additional space: 1) Enter the subcontractor’s business name and mailing address in the field provided. 2) Enter the subcontractor’s employer identification number. 3) Enter the total amount of payment(s) made to the subcontractor. 4) Enter the subcontractor’s Delaware business license number. Payments to subcontractors without a current business license will be denied. They must have had a current license when the work was performed. Obtaining a license after the work will not allow them to be taken as a deduction on prior periods. 5) Enter the subcontractor’s business code (this can only be business code 331, 332, 333, 335, 336 or 337) a sub contractor listed with any other business code will be disallowed. 6. Enter the total amount of payments made to subcontractors. (The total on Line 6 should also be entered on Line 2 of . your gross receipts reporting coupon.) 7. Subtract Line 6 from Line 4. Enter this amount on Line 7. (The amount on Line 7 should also be entered on Line 3 of your gross receipts reporting coupon.) The following is a listing of activities/expenses which are NOT DEDUCTIBLE as amounts paid to subcontractors: Accounting Expenses Advertising Architects Attorneys Cleaning Construction Management Delivery or transportation charges Employment Agencies or temporary employees Engineers Environmental Studies Equipment Rental Exterminators Hauling Horticulture Inspections Interior Designers/Decorators Material supplied without labor Operating Expenses Realtors Sanitation Security Surveyors Taxes or other fees paid to any state, county, city or municipality Trailer Rentals Trash Removal Utility Expenses (Form 1280 - Revised 11/2007)
Extracted from PDF file 2019-delaware-form-1280.pdf, last modified February 2005

More about the Delaware Form 1280 Corporate Income Tax TY 2019

We last updated the Contractors - Statement of Payments Made to Subcontractors in February 2020, so this is the latest version of Form 1280, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 1280 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 1280.

Form Code Form Name
Form 1280-DEV Contractors - Deductions for Amounts Paid to Subcontractors

Download all DE tax forms 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 1280 from the Division of Revenue in February 2020.

Show Sources >

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 1280

We have a total of seven past-year versions of Form 1280 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

2017 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

2016 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

2015 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

Contractors - Statement of Payments Made to Subcontractors 2014 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

2012 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors

2011 Form 1280

Form 1280 - Statement of Payments Made by General Contractors to Subcontractors


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