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Delaware Delaware Partnership Return
Extracted from PDF file 2022-delaware-form-300.pdf, last modified October 2005Delaware Partnership Return
Reset 2022 DELAWARE FORM 300 Print Form Page1 PARTNERSHIP RETURN DO NOT WRITE OR STAPLE IN THIS AREA *DF30022019999* DF30022019999 REV CODE 0006 FISCAL YEAR EMPLOYER IDENTIFICATION NUMBER BUSINESS NAME ADDRESS CITY A. STATE CHECK APPLICABLE BOX ZIP CODE AMENDED RETURN NATURE OF BUSINESS (SEE INSTRUCTIONS) PARTNERSHIP DISSOLVED OR INACTIVE IF THE PARTNERSHIP ADDRESS HAS CHANGED, WHICH ADDRESS IS AFFECTED? B. CHANGE OF ADDRESS LOCATION DID THE PARTNERSHIP HAVE INCOME DERIVED FROM OR CONNECTED WITH SOURCES IN DELAWARE DID THE PARTNERSHIP HAVE DELAWARE RESIDENT PARTNERS? C. TOTAL NUMBERS OF PARTNERS: D. YEAR PARTNERSHIP FORMED: YES NO MAILING BILLING YES NO HOW MANY? ATTACH COMPLETED COPY OF U.S. PARTNERSHIP RETURN OF INCOME FORM 1065 AND ALL SCHEDULES. SCHEDULE 1 - PARTNERSHIP SHARE OF INCOME AND DEDUCTIONS WITHIN AND WITHOUT DELAWARE 1. Ordinary Income (loss) from Federal Form 1065, Schedule K, Line 1................................................................................... 1 2. Apportionment percentage from Delaware Form 300, Schedule 2, Line 16.......................................................................... 2 3. Ordinary Income apportioned to Delaware. Multiply Line 1 times Line 2............................................................................... 3 4. Column A Total Enter In Column A the amount from Line 1.............................................................................................. 00 % 00 1 2 3 Column B Within Delaware Enter In Column B the amount from Line 3.............................................................................................. 4 00 00 4 5. Net Income (loss) from rental real estate activities, Federal Form 1065, Schedule K, Line 2......................................................................................... 5 00 00 5 6. Net Income (loss) from other rental activities, Federal Form 1065, Schedule K, Line 3c...................................................................................... 6 Guaranteed payments from Federal Form 1065, Schedule K, Line 4....................................................... 7 8. Interest Income from Federal Form 1065, Schedule K, Line 5............................................................... 8 9. Dividend Income from Federal Form 1065, Schedule K, Line 6(a)......................................................... 9 10. Royalty Income from Federal Form 1065, Schedule K, Line 7................................................................. 10 00 00 00 00 00 00 00 00 00 00 6 7. 11. Net short term capital gain (loss) from Federal Form 1065, Schedule K, Line 8......................................................................................... 11 00 00 11 12a 00 00 12a 13 00 00 13 14. Other Income (loss) (Attach Schedule) from Federal Form 1065, Schedule K, Line 11..................................................................................... 14 15 00 00 00 00 14 15. Total Income (Combine Lines 4 through 12a, Line 13, and Line 14)...................................................... 16 00 00 16 Federal Form 1065, Schedule K, Line 12..................................................................................... 17 00 00 17 18. Expenses related to investment income (loss) from Federal Form 1065, Schedule K, Line 13(b) and 13(c)............................................................... 18 00 00 18 19. Other deductions from Federal Form 1065, Schedule K, Line 13(d).................................................. 19 00 00 19 12a. Net long term capital gain (loss) from Federal Form 1065, Schedule K, Line 9(a)................................................................................... b. Collectible gain (loss) - Fed Form 1065, Sch. K, Line 9b c. Unrecaptured Section 1250 gain - Fed Form 1065, Sch. K, Line 9c 13. Net gain (loss) under Section 1231 from Federal Form 1065, Schedule K, Line 10..................................................................................... 00 00 7 8 9 10 12b 12c 15 DEDUCTIONS: 16. Charitable Contributions from Federal Form 1065, Schedule K, Line 13(a)................................................................................. 17. Section 179 expense deduction from FORM 300 Page 2 2022 SCHEDULE 2 - APPORTIONMENT PERCENTAGE. COMPLETE ONLY IF PARTNERSHIP HAS INCOME DERIVED FROM OR CONNECTED WITH SOURCES IN DELAWARE AND AT LEAST ONE OTHER STATE, AND IF IT HAS ONE OR MORE PARTNERS WHO ARE NOT RESIDENTS IN DELAWARE. SECTION A - GROSS REAL AND TANGIBLE PERSONAL PROPERTY COLUMN B COLUMN A Total Sourced (All Sources) Delaware Sourced Beginning of Year End of Year Beginning of Year End of Year 1. Total real and tangible property owned.................................................................... 1 2. Real tangible property rented (eight times annual rent paid).................................... 2 3. Total (Combine Lines 1 and 2)................................................................................ 3 4. Less: value at original cost of real and tangible property (see instructions)............ 4 5. Net Values (Subtract Line 4 from Line 3)................................................................. 5 6. Total (Combine Line 5 Beginning and End of Year Totals)...................................................... 6 7. Average values. (Divide Line 6 by 2)........................................................................................ 7 SECTION B - WAGES, SALARIES, AND OTHER COMPENSATION PAID OR ACCRUED TO EMPLOYEES 8. Wages, salaries and other compensation of all employees.................................................... 8 SECTION C - GROSS RECEIPTS SUBJECT TO APPORTIONMENT 9. Gross receipts from sales of tangible personal property......................................................... 9 10. Gross income from other sources (see attachment)............................................................. 10 11. Total....................................................................................................................................... 11 SECTION D - DETERMINATION OF APPORTIONMENT PERCENTAGES 12a. Enter amount from Column A, Line 7.................................................................................. 12c = 12b. Enter amount from Column B, Line 7.................................................................................. 13a. Enter amount from Column A, Line 8.................................................................................. 13b. Enter amount from Column B, Line 8.................................................................................. 14a. Enter amount from Column A, Line 11................................................................................ 14b. Enter amount from Column B, Line 11................................................................................ = % 13c = % 14c 15. Total(Combined Apportionment Percentages on Lines 12c, 13c, and 14c.............................................................................................. 15 % 16. Apportionment percentage (see speciļ¬c instructions)............................................................................................................................. 16 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 TAXPAYER, THIS DECLARATION IS BASED ON ALL INFORMATION OF WHICH HE/SHE HAS ANY KNOWLEDGE. SIGNATURE OF PARTNER DATE SIGNATURE OF PREPARER TELEPHONE NUMBER PREPARER’S EIN OR SSN STREET ADDRESS OF PREPARER EMAIL ADDRESS PREPARER’S PHONE CITY DATE STATE ZIP MAIL TO: DIVISION OF REVENUE, P.O. BOX 8703, WILMINGTON, DELAWARE 19899-8703 (Revised 04/2022) *DF30022029999* DF30022029999
300
More about the Delaware Form 300 Corporate Income Tax Tax Return TY 2022
We last updated the Delaware Partnership Return in January 2023, so this is the latest version of Form 300, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 300 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 300.
| Form Code | Form Name |
|---|---|
| Form 300-Schedule-K1 | Partners Share of Income |
| Form 300i | Delaware Partnership 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 300 from the Division of Revenue in January 2023.
Form 300 is a Delaware Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
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 300
We have a total of ten past-year versions of Form 300 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 300
TY05_300_v2.pmd
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