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Delaware Free Printable 800 for 2020 Delaware Business Income of Non-Resident

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Business Income of Non-Resident
800

2017 Page 1 FORM 800 Delaware Business Income of Non-Resident NAME AS SHOWN ON APPLICABLE SCHEDULE C OR SCHEDULE E YOUR SOCIAL SECURITY NUMBER BUSINESS NAME SOCIAL SECURITY NUMBER OR FEIN NOTE: Complete only if business has Federal Schedule C or Partnership income or loss derived from or connected with sources in Delaware and at least one other state. SCHEDULE A - GROSS REAL AND TANGIBLE PERSONAL PROPERTY COLUMN A COLUMN B Delaware Sourced Beginning of Year End of Year Total Sourced Beginning of Year End of Year 1 1. Total real and tangible property owned.................................. 2 2. Real tangible property rented (eight times annual rent paid).................................................................................... 3 3 Total.............................................................................................. . 4 4. Total Columns A and B................................................................................ .... 5 5. Average values. (Divide Line 4 by 2).......................................................... SCHEDULE B - WAGES, SALARIES, AND OTHER COMPENSATION PAID OR ACCRUED TO EMPLOYEES 6 6. Wages, salaries and other compensation of all employees..................... SCHEDULE C - GROSS RECEIPTS SUBJECT TO APPORTIONMENT 7 7. Gross receipts from sales of tangible personal property......................... 8 8. Gross income from other sources (see instructions)............................... 9 9. Total............................................................................................................... SCHEDULE D - DETERMINATION OF APPORTIONMENT PERCENTAGES 10a. Enter amount from Column A, Line 5........................................................................ 10a 10b. Enter amount from Column B, Line 5........................................................................ 10b 11a. Enter amount from Column A, Line 6........................................................................ 11a 11b. Enter amount from Column B, Line 6........................................................................ 11b 12a. Enter amount from Column A, Line 9........................................................................ 12a 12b. Enter amount from Column B, Line 9........................................................................ 12b = % 10 = % 11 = % 12 13 13. Total...................................................................................................................................................................................................................... . 14. Apportionment percentage (see specific instructions).................................................................................................................................... % 14 15. Amount from Form 200-02-NR, Page 2, Column 1, Line 6 or Line 10............................................................................................................. 15 16. Multiply Line 15 by Line 14. Enter here and on Form 200-02-NR, Page 2, Column 2, Line 6 or Line 10.................................................... 16 (Rev. 04/2017) *DF30516019999* DF30516019999 DELAWARE FORM 800 INSTRUCTIONS TAX YEAR 2017 WHO MUST COMPLETE FORM 800: Any non-resident individual with Schedule C and/or Partnership income or loss (Form 200-02-NR, page 2, column 1, Line 6 & Line 10) who claims any amount of such income or loss is attributable in part to sources in Delaware AND in part to sources outside of Delaware. As an alternative to Form 800, allocation of income within and out-of Delaware may be supported by a written explanation. The explanation must document the system of separate accounting for in-State versus out-of-State income or loss sufficiently to justify specific State-by-State allocation. Note: A separate Form 800 must be completed for each business with income or loss attributable in part to sources in Delaware and in part to sources outside of Delaware. SCHEDULE A - GROSS REAL AND TANGIBLE PERSONAL PROPERTY: Note: Column A relates to property and items of income and/or loss for the business derived from sources within Delaware. Column B relates to the total of ALL sources of property and items of income and/or loss for the business. Line 1 - Enter the original cost value of real and tangible personal property owned and used in the trade or business; for the beginning and at the end of the taxable year. Line 2 - Enter the value of rented real and tangible property used in the trade or business. The value is computed as eight(8) times the annual rental cost of the property. Line 3 - Add Lines 1 and 2. Line 4 - Combine the totals on Line 3 for each column. Line 5 - Divide the amount on Line 4 by two(2) for each column. SCHEDULE B - WAGES, SALARIES AND OTHER COMPENSATION: Line 6 - Enter in Column A, the total wages, salaries, bonuses and other compensation you paid or accrued to employees and/or officers engaged in employment within the State of Delaware. Enter in Column B the total wages, salaries, bonuses and other compensation you paid or accrued to ALL employees and/or officers regardless of place of employment. SCHEDULE C - GROSS RECEIPTS SUBJECT TO APPORTIONMENT: Line 7 - Enter in Column A, the business’ gross receipts from sales of tangible personal property physically delivered to the purchaser or his agent within the State of Delaware. DO NOT INCLUDE delivery tot he United States Mail or to a common or contract carrier for shipment to a place outside Delaware. Enter in Column B the business’ total gross receipts from the sales of tangible personal property for the taxable year. Line 8 - Enter in Column A, all other gross income (if any) of the business from sources derived from activities performed within the State of Delaware. Enter in Column B, all other gross income (if any) of the business regardless of source. Line 9 - Add Lines 7 and 8. SCHEDULED - DETERMINATION OF APPORTIONMENT PERCENTAGES: Note: All percentages should be computed to at least six(6) decimal places. (For example: 33.1234%) Line 10a - Enter the amount from Column A, Line 5. Line 10b - Enter the amount from Column B, Line 5. Line 10 - Divide Line 10a by Line 10b and enter the result on Line 10. Line 11a - Enter the amount from Column A, Line 6. Line 11b - Enter the amount from Column B, Line 6. Line 11 - Divide Line 11a by Line 11b and enter the result on Line 11. Line 12a - Enter the amount from Column A, Line 9. Line 12b - Enter the amount from Column B, Line 9. Line 12 - Divide Line 12a by Line 12b and enter the result on Line 12. Line 13 - Add Lines 10, 11 and 12. Line 14 - If the business has a percentage for all three apportionment factors (Lines 10, 11 and 12), divide Line 13 by three(3). If the business only has two apportionment factors, divide Line 13 by two(2). If the business has only one apportionment factor, enter the amount of Line 13 on Line 14. Line 15 - Enter the amount of total business income or loss (from Form 200-02-NR, Page 2, Column 1, Line 6 or Line 10). Line 16 - Multiply Line 15 by Line 14. Enter here and on Form 200-02-NR, Page 2, Column 2, Line 6 or Line 10 (as applicable). (Rev. 04/2017)
Extracted from PDF file 2017-delaware-form-800.pdf, last modified December 1999

More about the Delaware Form 800 Corporate Income Tax

We last updated the Business Income of Non-Resident in December 2018, and the latest form we have available is for tax year 2017. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Delaware Division of Revenue. You can print other Delaware tax forms here.


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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 800.

Form Code Form Name
Form 1800M Alcoholic Beverage Manufacturers Tax Return

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 800 from the Division of Revenue in December 2018.

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 800

We have a total of seven past-year versions of Form 800 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 800

M:FDOR038TAXFORMSFORM800.PDF

2015 Form 800

M:FDOR038TAXFORMSFORM800.PDF

Business Income of Non-Resident 2014 Form 800

M:FDOR038TAXFORMSFORM800.PDF

Business Income of Non-Resident 2013 Form 800

TY13_800_1

2012 Form 800

M:FDOR038TAXFORMSFORM800.PDF

2011 Form 800

M:FDOR038TAXFORMSFORM800.PDF


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While we do our best to keep our list of Delaware Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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