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Delaware Free Printable  for 2020 Delaware Realty Transfer Tax - Declaration For Building Permit

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Realty Transfer Tax - Declaration For Building Permit
Form 5401(8)BP

Reset STATE OF DELAWARE REALTY TRANSFER TAX FORM 5401(8)BP PAGE 1 DECLARATION FOR BUILDING PERMIT DECLARATION YEAR 1. Name and address of owner of land ing or building for which Building Permit is 12 31 YY Print Form FOR AGENCY USE ONLY Building Permit #: Building Permit Value: 3. Tax Parcel/Property I.D. number and address of realty for which Building 4. Name and address of person applyfor Building Permit if different from 2. SSN of person identified in Item #1. 5. SSN of person identified in Item #4. or Federal EIN. or Federal EIN, if different from Item #2. IF YOU CLAIM AN EXEMPTION FROM THIS TAX, PLEASE COMPLETE PAGE 1. IF YOU DO NOT CLAIM EXEMPTION, PLEASE COMPLETE PAGE 2. 6. If you answer “YES” to 6A, 6B, or 6C, you may stop and sign at Item 9. If you answer “NO”, please continue filling out the form. A. Is the cost of all contracts for all phases of this construction alteration or addition less than $10,000? (The total cost must include all contracts entered into after September 1, 1990, and all materials supplied after that date, to the extent such materials are not required to be supplied in a contract entered into before September 1, 1990.) YES NO B. Is this an application by a builder or developer for a building permit in order to construct, alter, or add to a building for resale on land owned by the builder developer? YES NO IF YES, enter your State of Delaware’s Contractor’s License Number here: Is this construction totally governed by contracts or agreements entered into before September 1, 1990? YES NO For purposes of this form, “contract” includes the purchase of goods by the owner of the property. Thus, you must answer NO if you intend to purchase supplies or materials after September 1, 1990: apart from supplies or materials required to be supplied under any agreement or undertaking entered on or before September 1, 1990. D. Is the Building Permit requested for construction or alteration of, or addition to, a “ building” - a structure having a roof supported by columns or walls? YES NO IF NO, YOU MAY STOP HERE AND SIGN AT ITEM 9 ON PAGE 1. IF YES, GO TO ITEM 7 BELOW. 7. A. Please check box if the property has been owned for more than one year prior to entering into a construction contract. YOU MAY STOP HERE AND SIGN AT ITEM #9 ON PAGE 1. Date on which ownership in realty on which construction, alteration or addition is intended was transferred (settlement date) to owner identified in Item #1. B. Date on which contract for this construction was entered into or labor or materials were first supplied, whichever date occurred earlier: C. IF DATE IN ITEM 7 “B” IS LATER THAN ONE YEAR AFTER DATE INDICATED IN ITEM 7 “A”, YOU MAY STOP HERE AND SIGN AT ITEM #9 ON PAGE 1. 8. Do you claim exemption from this tax on grounds other than those described above? If so, please indicate basis for exemption. below. (Subsequent construction is exempt if transfer of realty on which construction is to occur was exempt, but specific exemption must be stated.) PLEASE SIGN AT ITEM 9 BELOW. IF YOU CANNOT CLAIM EXEMPTION ABOVE, YOU MUST COMPLETE PAGE TWO AND SECURE VALIDATION OF TAX PAYMENT FROM THE DELAWARE DIVISION OF REVENUE 9. Subject to the penalties of perjury, I swear or affirm the foregoing is true and correct to the best of my knowledge and belief. Owner’s Signature (Revised 08/2017) Print Name Date *DF40517019999* DF40517019999 STATE OF DELAWARE FORM 5401(8)BP PAGE 2 Name of Owner: SSN or Federal EIN: 1. (a) Is the Building Permit applied for solely for alteration of or addition to an existing building? YES NO If NO, go to ITEM #2. (b) If YES, enter the value at the time of conveyance for realty tax purposes of land and structure on which construction is intended, and go to ITEM #2................................................................................................... $ 2. Enter amount of money paid or to be paid under any and all contracts which (a) pertain to all phases of the construction or alteration of, or addition to, the building for which this Building Permit is sought; and (b) were entered into after September 1, 1990. Include all Purchases of supplies to the extent not required under contracts entered into on or before September 1, 1990. ...................................................................................................................... $ 3. (a) Subtract 10,000 from the amount entered in item #2 and enter result here: ............................ $ (b) If item 1(a) is answered “YES,” is the amount entered in Item #2 less than 50% of the amount entered in item #1 (b)? YES NO IF YES, YOU MAY STOP HERE AND SIGN BELOW. (c) IF EITHER Item #1(a) OR Item #3(b) is answered NO, multiply the amount entered in Item #3(a) by 2% (.02) and enter result here: ............................................................................. $ (d) Have you previously paid a realty transfer tax on FORM 5401(8)BP relative to this or other phases of the same construction? YES NO If YES, please attach copy of earlier FORM 5401(8)BP. Amount paid with earlier FORM 5401(8)BP: .................................................................................................................................. $ (e) Subtract amount entered on line #3(d) from amount entered on line #3(c) and enter the difference here: .................................................................................................................... $ YOU MUST PAY THE AMOUNT ON LINE 3(e) TO THE STATE OF DELAWARE DIVISION OF REVENUE PRIOR TO BEING ISSUED THE BUILDING PERMIT. NOTE: YOU MAY OWE AN ADDITIONAL AMOUNT TO THE MUNICIPALITY ISSUING THE BUILDING PERMIT. 4. Subject to the penalties of perjury, I swear or affirm the foregoing is true and correct to the best of my knowledge and belief. Owner’s Signature Print DELAWARE DIVISION OF REVENUE FORM 5401(8)BP Form 5401(8)BP implements an Act of the Delaware General Assembly, which provides a realty transfer tax (at a rate of 1% against amounts exceeding $10,000) on the value at a cost of construction or alteration of, or addition to, buildings on property that was transferred to the grantee within one year prior to the issuance of the building permit for such construction, etc. In the case of alterations of, or additions to existing buildings, the tax applies only if the cost of the alteration or addition exceeds 50% of the value for realty transfer tax purposes, of the realty on which the construction etc., is to occur. No tax is imposed on construction when the conveyance of the realty was itself not subject to the realty transfer ACT. The Act is effective for all contracts entered into after September 1, 1990, for which building permits or certificates of occupancy are sought after that date. The Act does not pertain to the application for a building permit by a builder or developer who acquires the realty with the intention of erecting improvements for resale. If you have any questions regarding the completion of this form, please contact one of our offices: Delaware Division of Revenue Thomas Collins Building Route 13, Dover, DE 19901 (302) 744 - 1085 (Revised 11/2017) Delaware Division of Revenue 820 N. French Street Wilmington, DE 19801 (302) 577 - 8455 Delaware Division of Revenue 20653 DuPont Blvd., Suite 2 Georgetown, DE 19947 (302) 856 - 5358 *DF40517029999* DF40517029999
Extracted from PDF file 2019-delaware-form-54018bp.pdf, last modified October 2016

More about the Delaware Form 5401(8)BP Corporate Income Tax TY 2019

We last updated the Realty Transfer Tax - Declaration For Building Permit in February 2020, so this is the latest version of Form 5401(8)BP, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 5401(8)BP directly from TaxFormFinder. You can print other Delaware tax forms here.

Other Delaware Corporate Income Tax Forms:

TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 5403 Real Estate Tax Return - Declaration of Estimated Income Tax
Form 300 Delaware Partnership Return
Form 1100-EXT Corporation Income Tax - Request For Extension
Form 6100 Occupancy Tax - Exemption Certificate
Form 300-Schedule-K1 Partners Share of Income

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 5401(8)BP from the Division of Revenue in February 2020.

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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 5401(8)BP

We have a total of five past-year versions of Form 5401(8)BP 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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