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Delaware Free Printable 13_5507_1 for 2020 Delaware Public Utility Tax - Claim for Refund

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Public Utility Tax - Claim for Refund
13_5507_1

Form 5507 FOR OFFICE USE ONLY PUBLIC UTILITY TAX CLAIM FOR REFUND Reset Print Form FOR CALENDAR YEAR 20 Rev. Code 0054 If not for calendar year, insert ending date of fiscal year Name of Business Identification Number YourEmployer Social Security No. Street Address City State Zip Code State Zip Code Date of Incorporation State of Incorporation Delaware Address if Different than Above City Nature of Business BUSINESS ACTIVITIES Check the appropriate qualifying activity(s): Aviation Maintenance & Repair Services Computer Software Sale (Wholesale Only) Consumer Credit Reporting/Collection Services Data Processing or Data Preparation Engineering Manufacturing Scientific, Agricultural or Industrial Research Telecommunications Wholesaling Management & Support Services for Activities Listed Combination of Activities listed *DF42514019999* PART 1 SECTION 5507(a) - QUALIFYING NEW BUSINESS FACILITY New Business Facility Date Placed in Service Address of Facility City State DF42514019999 Zip Code Enter the total public utility tax paid (Gas & Electric only) during the taxable year at the new facility Subtract the amount of the refund from Part 1 Difference Multiply by 50% Refund - $ – $ x $ .50 PART 2 SECTION 5570(b) - QUALIFYING EXPANDED FACILITY Expanded Facility Date Placed in Service Address of Facility City State Zip Code - Enter the total public utility tax paid (Gas & Electric only) during the taxable year at the expanded facility Subtract the amount of the refund from Part 1 Subtract the total public utility tax paid at the expanded facility during the first preceding taxable year in which the expanded facility was placed in service. Difference Multiply by 50% Refund PART 3 TOTAL REFUND Add Amount of Refunds from Parts 1 and 2 and enter here $ – – $ x $ .50 $ 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 the taxpayer, his declaration is based on all information of which he has any knowledge. Signature of Officer Signature of individual or firm preparing the return Date Title Date Address MAIL TO: DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE 19899-2044 (Revised 04/16/15) FORM 5507 INSTRUCTIONS PUBLIC UTILITY TAX CLAIM FOR REFUND PART 1 SECTION 5507(8) - QUALIFIED ACTIVITY Section 5507(a) of Title 30 of the Delaware Code provides for a rebate of the 5% Public Utility Tax paid by certain industrial consumers. The rebate is equal to 10% of the total Public Utility Tax paid by the industrial consumer which is attributable to gas or electricity commodities and services consumed in certain qualified activities. The rebate may be requested for any taxable year beginning after December 31, 1984 and on or before November 30, 1990. The rebate is only available to the following commercial consumers: 1) Manufacturers 2) Wholesalers 3) Draypersons or Movers and 4) Operators of scientific, agricultural or industrial laboratories. If in addition to the above qualifying activities, the taxpayer engages in other non-qualifying activities (i.e., retailing, contracting, leasing, etc.), the amount of public utility tax paid on the consumption of gas or electric commodities in such nonqualifying activities does not qualify for any rebate under this part. Check the appropriate box or boxes which describe your activities within this State. Compute the refund by entering the total Public Utility Tax paid during the taxable year in the conduct of the qualifying activity and multiplying the amount by 10% (.10). The result is the refund under Part 1 of Form 5507. PART 2 SECTION 5507(b) - QUALIFYING NEW BUSINESS FACILITY Section 5507(b) of Title 30 of the Delaware Code provides for a rebate of a portion of the Public Utility Tax paid by certain industrial consumers who create a New Business Facility within this State. The rebate is equal to 50% of the Public Utility Tax paid by the industrial consumer which is attributable to gas or electricity commodities and services consumed in the operation of the New Business Facility. The rebate may be requested for the first taxable year in which the facility is placed in service and for each of its four (4) succeeding taxable years in which such facility is a qualified facility on the last day of each taxable year. The rebate is only available to the following commercial consumers: 1) Manufacturers 2) Wholesalers 3) Draypersons or Movers and 4) Operators of scientific, agricultural or industrial laboratories. To qualify for the rebate the commercial consumer must have established a New Business Facility after December 31, 1984 in which the capital investment (land, building and machinery) equals or exceeds $200,000 and which employs at least five (5) full-time employees. Check the box in Part 2 to indicate that you are claiming a rebate and enter the date the facility was placed in service. Enter the amount of Public Utility Tax paid at the new facility during the taxable year. Subtract the amount of the refund from Part 1 and multiply the difference by 50% (.50). This is the amount of the refund under Part 2 of Form 5507. PART 3 - SECTION 5507(b) - EXPANDED NEW BUSINESS FACILITY Section 5507(b) of Title 30 of the Delaware Code provides for a rebate of a portion of the Public Utility Tax paid by certain industrial consumers who expand existing facilities within this State. The rebate is equal to 50% of the Public Utility Tax paid by the industrial consumer which is attributable to gas or electricity commodities and services consumed in the operation of the expanded facility. The rebate may be requested for the first taxable year in which the facility is placed in service and for each of its four (4) succeeding taxable years in which such facility is a qualified facility on the last day of each taxable year. The rebate is only available to the following commercial consumers: 1) Manufacturers 2) Wholesalers 3) Draypersons or Movers and 4) Operators of scientific, agricultural or industrial laboratories. To qualify for the rebate the commercial consumer must have established a New Business Facility after December 31,1984 in which the capital investment (land, building and machinery) equals or exceeds $200,000 and which employs at least five (5) full-time employees. Check the box in Part 3 to indicate that you are claiming a rebate and enter the date the expanded facility was placed in service. Enter the total Public Utility Tax paid during the taxable year at the expanded facility. Subtract the amount of the refund from Part 1. Subtract the total Public Utility Tax paid at the expanded facility during the first preceding taxable year in which the expanded facility was placed in service. Enter the difference and multiply by 50% (.50). The result is your refund under Part 3 of Form 5507. PART 4 - TOTAL REFUND Add the amount of the refunds from Parts 1, 2 and 3 and enter in Part 4. This is the total Public Utility Tax Refund. Mail Form 5507 to Division of Revenue, P.O. Box 2044, Wilmington, Delaware 19899-2044. You must attach to Form 5507 sufficient documentation to support the payment of the Public Utility Tax in the qualifying activity. If you are claiming a refund as a result of an expansion of an existing facility or the creation of a new facility you must document the Public Utility Tax paid at each facility.
Extracted from PDF file 2019-delaware-form-5507.pdf, last modified August 2013

More about the Delaware Form 5507 Corporate Income Tax TY 2019

We last updated the Public Utility Tax - Claim for Refund in February 2020, so this is the latest version of Form 5507, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 5507 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 5507 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 5507

We have a total of five past-year versions of Form 5507 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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