Delaware Holding Company/Investment Company Return

Tax day has passed, and refunds are being processed! You can still e-file a late tax return here

with TurboTax

Holding Company/Investment Company Return
Form 1902(b)D
ELAWARE
DIVISION OF REVENUE

2 O0 2R 3 M

CIT-HIC
Information Return
Holding Company / Investment Company
FORMERLY 1902(b)

For Fiscal Year beginning

RESET

and ending

Name of Corporation

Taxpayer ID

Delaware Street Address
Delaware City

State

Delaware Zip Code

State of Incorporation

Date of Incorporation

DE
Mailing Address (if different than above)
City

State

Zip Code

PART I - GENERAL INFORMATION
2. Name and Taxpayer ID (FEIN/ SSN) of owners (individual corporations) of
more than 10% of the stock of the corporation whose Delaware individual or
corporate income tax liability exceeded $100,000 in any of the past three years.

1. Name and Taxpayer ID (SSN) of compensated employees working in
Delaware. (Do not include Directors)
Name

Name

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Full Time

Part Time

TPID

Name

TPID
Name

Name

TPID
Name

Name

TPID
Name

Name

TPID
Name

Name

TPID
Name

Name

TPID
Name

Name

TPID
Name

Name

TPID
Name

Name

TPID

PART II - QUESTIONS RELATING TO NON-EXEMPT ACTIVITIES
If any of the following are checked it would be an indication that the corporation is NOT exempt from Delaware corporate tax under Section 1902(b)(8), 30 DEL. C.
(If checked, please provide a brief description.)
1. Please check if corporation receive income from the following sources:
Rental income from real property located within Delaware.
Description
Rental income from tangible personal property located within Delaware.
Description
2. Did the corporation provide in Delaware any of the services listed below for an unaffiliated entity or an affiliated entity other than as part of the
corporation’s maintenance and management of its intangible assets? (If checked, please provide a brief description.)
a. Accounting and Bookkeeping

c. Consultation

e. Collections

b. Legal

d. Investment Advice

f. Management

Description

DFCITHIC2023019999V1
Revision 20231219
Page 1

g. Computer Services

D
ELAWARE
DIVISION OF REVENUE

2 O0 2R 3 M

CIT-HIC
Information Return
Holding Company / Investment Company
FORMERLY 1902(b)

PART III - QUESTIONS RELATING TO EXEMPT ACTIVITIES
If you check any of the following, it would be an indication that the corporation is exempt from Delaware corporate tax under Section 1902(b)(8), 30 DEL. C.
(If checked please provide a brief description.)
1. Did the corporation directly or indirectly receive income from any of the following sources? Please check the appropriate box for each source of income
and, for each checked response where the income received is in excess of $1 million, provide a description of the activity performed in Delaware with regard to
such income.
a. Interest on notes secured by real estate mortgages.
Description
b. Interest on all other debt obligations.
Description
c. Dividends.
Description
d. Patents, patent applications, trademarks, trade names and know-how.
Description
e. Gain on the sale of intangible investments.
Description
f. Rental income from real property located outside of Delaware.
Description
g. Rental income from tangible personal property located outside of Delaware.
Description
2. Is the corporation engaged in business activities outside of Delaware other than described in Question 1 above: (If yes, please describe.)
Yes

Description

PART IV - ADDITIONAL INFORMATION
Did the corporation have any source of income other than the sources of income described in Parts II and III above?
(If yes, please describe the source of income and the activity in Delaware relating to it.)

Yes

Description

BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and believe it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is
based on all information of which the preparer has any knowledge.

SIGNATURE OF OFFICER

DATE

TITLE OF OFFICER

MAIL COMPLETED FORM TO:
Delaware Division of Revenue
PO Box 2044
Wilmington, DE 19899-2044

PHONE NUMBER

EMAIL ADDRESS

DFCITHIC2023029999V1
Revision 20231219
Page 2

Extracted from PDF file 2023-delaware-form-1902b.pdf, last modified December 2023

Download This Form

Print This Form

More about the Delaware Form 1902(b) Corporate Income Tax Tax Return TY 2023

We last updated the Holding Company/Investment Company Return in February 2024, so this is the latest version of Form 1902(b), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1902(b) directly from TaxFormFinder. You can print other Delaware tax forms here.

eFile your Delaware tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Delaware and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

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 1100	Corporate Income Tax Return Tax Return
Form 700	Delaware Income Tax Credit Schedule Tax Credit
Form 5403	Real Estate Tax Return - Declaration of Estimated Income Tax Estimated
Form 300	Delaware Partnership Return Tax Return
Form 1100S	S Corporation Reconciliation And Shareholders 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 1902(b) from the Division of Revenue in February 2024.

Show Sources >

Form 1902(b) is a Delaware Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

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 1902(b)

We have a total of eleven past-year versions of Form 1902(b) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 1902(b)

2022 Form 1902(b)