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Delaware Free Printable 6401-HMC.pmd for 2020 Delaware Headquarters Management Corporation - Application and Election for License

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Headquarters Management Corporation - Application and Election for License
6401-HMC.pmd

FORM 6401-HMC STATE OF DELAWARE Division of Revenue P.O. Box 8750 Wilmington DE 19899-8750 APPLICATION AND ELECTION FOR A HEADQUARTERS MANAGEMENT CORPORATION BUSINESS LICENSE Reset Print Form REVENUE CODE 0101-01 GROUP CODE 712 PART A - APPLICANT’S NAME, ADDRESS AND IDENTIFICATION NUMBER Federal Employer Identification Number Name of Corporation Address Zip Code PART B - EXISTING ACTIVITIES OF APPLICANT: 1. Date of election to be taxed as a Headquarters Management Corporation. 2. Prior to the date of this application, / Month / Day / / Year (a) Did the Applicant conduct any business or investment activities in Delaware? Yes No (b) If the answer to question 2(a) is yes, did those activities include anything other than ‘investment activities’, as defined in 30 Del. § 6401(c)? Yes No (c) Was the Applicant affiliated with any other entity that ever performed any non ‘investment activities’ in Delaware? Yes No 3. If the answers to question 2. (a), (b), and (c) are ‘No’ skip to Part C. 4. If the answer to question 2. (a) is ‘Yes’ and (b) and (c) are ‘No’ skip to Part D. 5. If the answer to question 2. (b) or (c) is ‘Yes’ skip to Part E. PART C - NEW BUSINESS ACTIVITIES OF APPLICANT WITH NO DELAWARE AFFILIATES: 1. Describe the Headquarters Services, as defined in 30 Del. § 6401(b), Applicant will perform in Delaware. 2. Describe the intangible investments Applicant will manage and/or maintain and the investment activities it will perform in Delaware. 3. Go to and Complete Part F. *DF42813019999* PART D - EXPANDED BUSINESS ACTIVITIES OF APPLICANT WITH NO DELAWARE AFFILIATES: 1. Describe all intangible investments managed and/or maintained and all investment activities performed by the Applicant in Delaware prior to this application and before the election date on Part B, Line 1. 2. Describe the ‘new/additional’ intangible investments Applicant will manage and/or maintain and the investment activities it will perform in Delaware. 3. Describe the ‘new/additional’ Headquarters Service Activities, other than those described in question 2 above, Applicant will perform in Delaware. 4. Enter the number of individuals employed in Delaware on a regular basis, 35 or more hours per week, performing activities described in question 1 above, prior to this application and before the election date on Part B, Line 1. 5. Supply a list of the Name, Address and Federal Identification Number of each individual represented in question 4 above and the name of the corporation and Federal Employer Identification Number of the entity the employees worked for prior to the election. 6. Enter the ‘Expenditures’, as defined in 30 Del. § 6401(g), of the Applicant allocated to this State in the Applicant’s most recent taxable year ending prior to this application and before the election date on Part B, Line 1. 7. Go to and Complete Part F. *DF42813029999* PART E - APPLICANT PERFORMED NON INVESTMENT ACTIVITIES OR HAS DELAWARE AFFILIATES: 1. Describe all intangible investments managed and/or maintained and any investment activities performed by the Applicant in Delaware prior to this application and before the election date on Part B, Line 1. 2. Describe the ‘new/additional’ intangible investments Applicant will manage and/or maintain and the investment activities it will perform in Delaware. 3. Describe any Headquarters Services, other than those listed in question 1 above, performed by the Applicant and its affiliates within Delaware prior to this application and before the election date on Part B, Line 1. 4. Describe the ‘new/additional’ Headquarters Service Activities Applicant will perform in Delaware. 5. Enter the number of individuals employed in Delaware on a regular basis 35 or more hours per week, performing activities described in question 1 above, prior to this application and before the election date on Part B, Line 1. 6. Enter the number of individuals employed in Delaware on a regular basis 35 or more hours per week, performing activities described in question 3 above, prior to this application and before the election date on Part B, Line 1. 7. Enter the number of individuals employed in Delaware on a regular basis 35 or more hours per week, within Delaware by each affiliate of the Applicant, prior to this application and before the election date on Part B, Line 1. 8. Supply a separate list of the Name, Address and Federal Identification Number of each individual represented in questions 5, 6 and 7 above and the name and Federal Employer Identification Number of the entity the employees worked for prior to this application and before the election. 9. Enter the ‘Expenditures’, as defined in 30 Del. § 6401(g), of the Applicant allocated to this State in the Applicant’s most recent taxable year ending prior to this application and before the election date on Part B, Line 1. $ 10. Supply a list of the Name, Address and Federal Identification Number of each affiliate that performed activities in Delaware prior to this application and before the election date on Part B, Line 1. 11. Enter the ‘Expenditures’, as defined in 30 Del. § 6401(g), of all affiliates of the Applicant allocated to this State in the affiliates’ most recent taxable year ending prior to this application and before the election date on Part B, Line 1. $ 12. Go to and Complete Part F. *DF42813039999* PART F - COMPUTATION OF LICENSE FEE DUE WITH APPLICATION. Each Headquarters Management Corporation must complete FORM 6401-HMC. A Headquarters Management Corporation that is submitting an application after an affiliated Headquarters Management Corporation has been approved is subject to the alternative License Fee calculated in Line 2. 1. Annual License Fee for first Headquarters Management Corporation. Check here [ ] and remit $5,000. If the election date on Part B, Line 1 is other than January 1st, apportion the License Fee based on the number of months starting with the month of election through December, divided by twelve. Multiple $5,000 x no. of months [ ] / 12 = $ . Check here [ ] and remit $ . 2. Annual License Fee for each additional Headquarters Management Corporation. Check here [ ] and remit $500. If the election date on Part B, Line 1 is other than January 1st, apportion the License Fee based on the number of months starting with the month of election through December, divided by twelve. Multiple $500 x no. of months [ ] / 12 = $ . Check here [ ] and remit $ . I certify that I am authorized by the Applicant to make this election for Headquarters Management Corporation status and that the foregoing information and attachments hereto are true, correct and complete to the best of my knowledge and belief: Applicant’s Signature Title Date Print Applicant’s Name Approval of the Director of Revenue Signature of the Director of Revenue [ ] YES [ ] NO Date (Revised 01/28/13) *DF42813049999*
Extracted from PDF file 2019-delaware-form-6401.pdf, last modified December 2004

More about the Delaware Form 6401 Corporate Income Tax TY 2019

We last updated the Headquarters Management Corporation - Application and Election for License in February 2020, so this is the latest version of Form 6401, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 6401 directly from TaxFormFinder. You can print other Delaware tax forms here.


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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.

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Form 402LTR 9901 Gross Receipts - License Tax Reduction for New Businesses - Computation Schedule
Form 329 Special Tax Computation for Distribution from Qualified Retirement Plan
Form 5403 Real Estate Tax Return - Declaration of Estimated Income Tax
Form 1100-EXT (2014) Corporation Income Tax - Request For Extension
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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 6401 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 6401

We have a total of six past-year versions of Form 6401 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2015 Form 6401

6401-HMC.pmd

Headquarters Management Corporation - Application and Election for License 2014 Form 6401

6401-HMC.pmd

2011 Form 6401

6401-HMC.pmd


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