INSTRUCTIONS: DELAWARE CORPORATION INCOME TAX RETURN (Form 1100EZ)

Corporations doing business in Delaware may file their state income tax using the short-form 1100EZ document provided their federal taxable income is less than $10 million, the only modification to their federal taxable income is the addback of Delaware corporate income taxes, and all property, employees and goods and services are located in Delaware. The form is found on the website of the Delaware Division of Revenue.

Delaware Corporation Income Tax Return 1100EZ Step 1: If not filing on a calendar year basis, enter the beginning and ending dates of your fiscal year.

Delaware Corporation Income Tax Return 1100EZ Step 2: Enter the corporation name, address, date and state of incorporation, and the nature of the business.

Delaware Corporation Income Tax Return 1100EZ Step 3: Enter your federal employer identification number.

Delaware Corporation Income Tax Return 1100EZ Step 4: Check the applicable boxes if filing an initial return, one documenting a change of address, or if an extension is attached. If filing an 1100EZ for a firm which has ceased operations, enter the date on which it went out of business.

Delaware Corporation Income Tax Return 1100EZ Step 5: All figures entered must be rounded to the nearest whole dollar. On line 1, enter your federal taxable income.

Delaware Corporation Income Tax Return 1100EZ Step 6: On line 2, enter the Delaware income taxes deducted in computing your federal taxable income.

Delaware Corporation Income Tax Return 1100EZ Step 7: Add lines 1 and 2 and enter the sum on line 3.

Delaware Corporation Income Tax Return 1100EZ Step 8: Multiply line 3 by 8.7% and enter the product on line 4.

Delaware Corporation Income Tax Return 1100EZ Step 9: Enter any state tentative tax paid on line 5.

Delaware Corporation Income Tax Return 1100EZ Step 10: Enter any credit carry-over from the previous year on line 6.

Delaware Corporation Income Tax Return 1100EZ Step 11: Total lines 5 and 6 and enter the sum on line 7.

Delaware Corporation Income Tax Return 1100EZ Step 12: If line 4 is greater than line 7, enter the balance due on line 8 and pay in full.

Delaware Corporation Income Tax Return 1100EZ Step 13: If line 7 exceeds line 4, complete lines 9a through 9c to determine your refund due. Attach a copy of your federal form 1120 when filing this return.