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Delaware Free Printable 12_1801AC_1 for 2024 Delaware Tax Credits - Land and Historic Resource Conservation - Application and Computation Schedule

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Tax Credits - Land and Historic Resource Conservation - Application and Computation Schedule
12_1801AC_1

STATE OF DELAWARE FORM 1801AC 0009 D IV ISIO N O F REV EN U E 8 2 0 N o rt h F re n c h St . P .O . Bo x 8763 W ilm ., DE 19899- 8763 APPLICATION AND COMPUTATION SCHEDULE FOR CLAIMING DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS FORM 1801AC MUST BE COMPLETED AND SUBMITTED ON OR BEFORE JANUARY 31ST AFTER THE END OF THE CALENDAR YEAR DURING WHICH THE QUALIFIED LAND WAS CONVEYED TO A QUALIFIED CONSERVATION AGENCY. PART A - NAME AND ADDRESS OF APPLICANT 1. Enter Federal Employer Identification Number 1 --- or Tax Period Ending Date Social Security Number 2 --- 2. Type of Entity: Estate/Trust CCorporation SCorporation Partnership Decedent Estate Other Pass-Through Entity: Individual/Sole Proprietor (Enter type of entity) 3. Name of Applicant 4. Address City State Zip State Zip 5. Delaware Address (If different from above) City 6. Contact Person Telephone Number E-mail Address FaxNumber PARTB– DELAWARELAND &HISTORICRESOURCECONSERVATION TAXCREDITCOMPUTATION 1. Fair Market Value of Qualified Land Conveyed to a Qualified Conservation Agency (Please attach a copy of the formal appraisal) 2. Multiply Line 1 by 40% 3. Delaware Land & Historic Resource Conservation Tax Credit Before Limitation $ 4. Maximum Amount of Credit $ 5. Delaware Land & Historic Resource Conservation Credit. Enter the Smaller of Line 3 or Line 4. $ $ _________________ .40 _________________ 50,000 _________________ STOP: IF THE TYPE OF ENTITY APPLYING FOR THE CREDIT IS: • C CORPORATION – Enter the amount from Line 5 on Form 700, Delaware Income Tax Credit Schedule, Line 17(a). • S CORPORATION – Multiply the amount on Line 5 by the percentage of stock owned by each shareholder. Enter the result on Form 700, Delaware Income Tax Credit Schedule, Line 17(b). • PARTNERSHIP – Multiply the amount on Line 5 by the percentage ownership of each partner. Enter the result on Form 700, Delaware Income Tax Credit Schedule, Line 17(c). • INDIVIDUAL & SOLE PROPRIETOR – Enter the amount from Line 5 on Form 700, Delaware Income Tax Credit Schedule, Line17(d). • RESIDENT & NONRESIDENT ESTATES & TRUSTS – Multiply the amount on Line 5 by the percentage share of each beneficiary. Enter the result on Form 700, Delaware IncomeTax Credit Schedule, Line17(e). • RESIDENT & NONRESIDENT DECEDENT ESTATES – Enter the amount from Line 5 on Form 700, Delaware Income Tax Credit Schedule, Line17(f). THE TOTAL AMOUNT OF CREDITS APPROVED BY THE DIRECTOR WITH RESPECT TO ALL APPLICANTS FOR THE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS SHALL NOT EXCEED $1,000,000 IN ANY CALENDAR YEAR. IF THE AMOUNT OF DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS FOR WHICH ALL TAXPAYERS APPLIED IN ANY CALENDAR YEAR EXCEEDS $1,000,000, THEN THE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS TO BE RECEIVED BY EACH APPLICANT SHALL BE THE PRODUCT OF $1,000,000 MULTIPLIED BY A FRACTION, THE NUMERATOR OF WHICH IS THE ELIGIBLE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDIT APPLIED FOR BY THE APPLICANT AND THE DENOMINATOR IS THE TOTAL OF ALL ELIGIBLE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS APPLIED FOR BY ALL APPLICANTS. NAME Revised 12/31/13 TITLE DATE *DF41713019999* GENERAL INSTRUCTIONS FOR COMPLETION OF FORM 1801AC 0009 The Delaware State Historic Preservation Office must first approve the Delaware historic property. After receiving a Certificate of Completion from the Delaware State Historic Preservation Office, Delaware Form 1811AC must be completed by the taxpayer and sent, along with the Certificate of Completion, to the Delaware Division of Revenue for tax credit approval. After receiving tax credit approval from the Delaware Division of Revenue, the approved amount of credit must be transferred to the appropriate line on Delaware Form 700. Delaware Forms 700 and 1811AC must be attached to each annual income tax return approved for the credit. If you need assistance completing this form, please contact Delaware Division of Revenue, 820 N. French Street, Wilmington, DE 19801, email at [email protected] SPECIFIC INSTRUCTIONS PART A - NAME AND ADDRESS OF APPLICANT Line 1. Enter the Federal Employer Identification or Social Security Number of the person or entity applying for the credit and the tax year ending date in which the credit is being claimed. Line 2. Select the type of entity that is claiming the credit. Line 3. Enter the name of the person or entity claiming the credit. Line 4. Enter the address of the person or entity claiming the credit. Line 5. Enter the location of the qualified historic property, if different from Line 3. Line 6. Enter the name of the person responsible for completing Form 1811AC. Also include the telephone number, fax number and e-mail address of the person. PART B – COMPUTATION OF THE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDIT Line 1. Enter the fair the market value of the qualified land conveyed to a qualified conservation agency. Please attach a copy of the formal appraisal of the qualified land. Please identify the qualified conservation agency to which the land is being conveyed. Line 2. The percentage of the fair market value of the qualified land to be tax deductible. Line 3. Multiply Line 1 by Line 2. This is the Delaware Land and Historic Resource Conservation tax credit before credit limitation. Line 4. Maximum amount of credit. Line 5. This is your Delaware Land and Historic Resource Conservation Tax Credit. Enter the smaller of Line 3 or Line 4. STOP: IF THE TYPE OF ENTITY APPLYING FOR THE CREDIT IS: • • • • • • C CORPORATION – Enter the amount from Line 5 on Form 700, Delaware Income Tax Credit Schedule, Line 17(a). S CORPORATION – Multiply the amount on Line 5 by the percentage of stock owned by each shareholder. Enter the result on Form 700, Delaware Income Tax Credit Schedule, Line 17(b). PARTNERSHIP – Multiply the amount on Line 5 by the percentage ownership of each partner. Enter the result on Form 700, Delaware Income Tax Credit Schedule, Line 17(c). INDIVIDUAL/SOLE PROPRIETOR: Enter the amount from Line 5 on Form 700, Delaware Business Tax Credit Schedule, Line 17(d). RESIDENT & NONRESIDENT ESTATES & TRUSTS – Multiply the amount from Line 5 by the percentage share of each beneficiary. Enter the result on Form 700, Delaware Income Tax Credit Schedule, Line 17(e). RESIDENT & NONRESIDENT DECEDENT ESTATES – Enter the amount from Line 5 on Form 700, Delaware Income Tax Credit Schedule, Line 17(f). THE TOTAL AMOUNT OF CREDITS APPROVED BY THE DIRECTOR WITH RESPECT TO ALL APPLICANTS FOR THE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS SHALL NOT EXCEED $1,000,000 IN ANY CALENDAR YEAR. IF THE AMOUNT OF DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS FOR WHICH ALL TAXPAYERS APPLIED IN ANY CALENDAR YEAR EXCEEDS $1,000,000, THEN THE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS TO BE RECEIVED BY EACH APPLICANT SHALL BE THE PRODUCT OF $1,000,000 MULTIPLIED BY A FRACTION, THE NUMERATOR OF WHICH IS THE ELIGIBLE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDIT APPLIED FOR BY THE APPLICANT AND THE DENOMINATOR IS THE TOTAL OF ALL ELIGIBLE DELAWARE LAND & HISTORIC RESOURCE CONSERVATION TAX CREDITS APPLIED FOR BY ALL APPLICANTS.
Extracted from PDF file 2023-delaware-form-1801ac-0009.pdf, last modified August 2013

More about the Delaware Form 1801AC 0009 Corporate Income Tax Tax Credit TY 2023

We last updated the Tax Credits - Land and Historic Resource Conservation - Application and Computation Schedule in February 2024, so this is the latest version of Form 1801AC 0009, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1801AC 0009 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.

Form Code Form Name
Form 700 Delaware Income Tax Credit Schedule
Form 1100 Corporate Income Tax Return
Form 5403 Real Estate Tax Return - Declaration of Estimated Income Tax
Form 1100S S Corporation Reconciliation And Shareholders Return
Form 300 Delaware Partnership 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 1801AC 0009 from the Division of Revenue in February 2024.

Show Sources >

Form 1801AC 0009 is a Delaware Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

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 1801AC 0009

We have a total of eleven past-year versions of Form 1801AC 0009 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2012 Form 1801AC 0009

Application & Computation Schedule For Claiming Delaware Land & Historic Resource Conservation Tax Credits - Form 1801AC

2011 Form 1801AC 0009

Application & Computation Schedule For Claiming Delaware Land & Historic Resource Conservation Tax Credits - Form 1801AC


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