City Of Delaware Individual Income Tax Form

PROFIT

LOSS

16. OTHER TAXABLE INCOME

A. PROFIT/LOSS FROM ANY BUSINESS OWNED (ATTACH FEDERAL SCHEDULE C) .............................................................

B. PROFIT/LOSS FROM ANY RENTAL INCOME AND/OR FARM INCOME (ATTACH FEDERAL SCHEDULE E OR F) ..............

C. PROFIT/LOSS FROM NON-DELAWARE PARTNERSHIP (ATTACH FEDERAL SCHEDULE E) ................................................

D. OTHER INCOME (EXPLAIN SOURCE) .......................................................................................................................................

REPORT TOTAL PROFITS ONLY HERE AND ON PAGE 1, LINE 2A ..........................................................................................

IMPORTANT: LOSSES FROM ONE BUSINESS ACTIVITY CANNOT OFFSET PROFIT FROM UNRELATED BUSINESS ACTIVITY. LOSSES MAY BE

CARRIED FORWARD A MAXIMUM OF 3 YEARS TO OFFSET FUTURE PROFIT(S) ON THE SAME BUSINESS ACTIVITY.

17. SCHEDULE 1 – A PARTIAL CREDIT IS ALLOWED FOR TAXES DUE AND PAID TO ANOTHER CITY. THIS CREDIT IS LESSER OF .50 OF THE TAX PAID TO THE OTHER CITY OR

.00925 OF THE INCOME TAXED BY THE OTHER CITY AND DELAWARE. YOU MUST TAKE EACH W-2 AND COMPUTE CREDIT INDIVIDUALLY, THEN INSERT THE TOTAL TAX

CREDIT ON LINE 5B. USE BELOW DELAWARE SCHEDULE 1 TO COMPUTE CREDIT.

EXAMPLES:

On an income of $10,000.00 earned in a city with a 2.00% earnings tax rate, the employer should withhold $200.00. The maximum allowable credit for Delaware in this case would

be $92.50 (.00925 X $10,000.00) NOT $100.00 (.50 X $200.00).

On an income of $10,000.00 earned in a city with a 1.00% earnings tax rate, the employer should withhold $100.00. The maximum allowable credit for Delaware in this case would

be $50.00 (.50 X $100.00) NOT $92.50 (.00925 X $10,000.00).

CREDIT FOR TAX PAID OTHER MUNICIPALITIES.

PART-YEAR RESIDENTS MUST PRORATE CREDIT ON THE SAME BASIS AS PRORATED INCOME.

ATTACH ALL W-2s AND/OR OTHER CITY RETURN TO SUPPORT TAXABLE INCOME AND TAX PAID. A REFUND OF TAX FROM ANOTHER CITY AND/OR APPLICABLE 2106

EXPENSES MUST REDUCE INCOME IN CALCULATION OF CREDIT.

(A)

(B)

(C)

(D)

(E)

(F)

INCOME/WAGES

OTHER CITY TAX

LESSER OF

MUNICIPALITY

TAXES BY OTHER CITY

COLUMN (B) X .00925

WITHHELD OR PAID

COLUMN (D) X .50

TOTAL COLUMN F. ENTER HERE AND CARRY TO LINE 5B ON FRONT.............................................................................................................TOTAL ____________________

ADJUSTMENTS TO TAXABLE WAGES

18. EMPLOYEE BUSINESS EXPENSES FROM FEDERAL FORM 2106.

ATTACH COPY OF THE 2106 AND FEDERAL SCHEDULE A (SEE INSTRUCTIONS).

ENTER AMOUNT ON LINE 2B ON FRONT OF FORM. ......................................................................................................................................................... $ ____________________

19. ENTER AMOUNT OF INCOME ON WHICH DELAWARE CITY TAX WAS IMPROPERLY WITHHELD. (ATTACH DOCUMENTATION)

ENTER AMOUNT ON LINE 2B ON FRONT OF FORM.. ........................................................................................................................................................ $ ____________________

COMPLETE EMPLOYER CERTIFICATION BELOW.

20. IF YOU WERE A NONRESIDENT OVER-THE-ROAD TRUCK DRIVER, MULTIPLY YOUR TOTAL WAGES BY 10% (.10). (ATTACH DOCUMENTATION)

ENTER AMOUNT ON LINE 3 (TAXABLE INCOME) ON FRONT OF FORM.. ....................................................................................................................... $ ____________________

COMPLETE EMPLOYER CERTIFICATION BELOW.

21. IF YOU WERE A NON-RESIDENT EMPLOYEE WHO WORKED PART OF THE YEAR OUTSIDE THE CITY OF DELAWARE FOR WHICH YOUR EMPLOYER WITHHELD DELAWARE

CITY TAX: (ATTACH DOCUMENTATION)

A. TOTAL WAGES FOR THE YEAR .................................................................................................................................................. __________________

B. DIVIDE LINE A BY 260 (TOTAL WORK DAYS IN A YEAR) .......................................................................................................... __________________

C. ENTER NUMBER OF DAYS WORKED IN THE CITY .................................................................................................................. __________________

D. MULTIPLY B X C = DELAWARE TAXABLE INCOME

ENTER AMOUNT ON LINE 3 (TAXABLE INCOME) ON FRONT OF FORM. ................................................................................................................... $ ____________________

COMPLETE EMPLOYER CERTIFICATION BELOW.

CERTIFICATION BY EMPLOYER REGARDING ADJUSTMENTS TO TAXABLE WAGES

EMPLOYER CERTIFICATION IS REQUIRED TO CLAIM ADJUSTMENTS ON LINES 19 THROUGH 21 ABOVE. YOUR REQUEST FOR REFUND WILL NOT BE CONSIDERED VALID

WITHOUT A COMPLETED EMPLOYER CERTIFICATION. A SEPARATE CERTIFICATION IS REQUIRED FOR EACH JOB FOR WHICH YOU ARE CLAIMING ADJUSTMENTS ON

LINES 19 THROUGH 21 ABOVE.

I/WE CERTIFY THAT THE EMPLOYEE REFERENCED ON THIS FORM WAS EMPLOYED BY THE UNDERSIGNED DURING THE YEAR REFERENCED ON THIS TAX RETURN;

THAT THE EMPLOYEE WAS EITHER NOT WORKING INSIDE THE CORPORATE LIMITS OF THE CITY OR CITY TAX WAS IMPROPERLY WITHHELD; THAT NO PORTION OF THE

TAX WITHHELD HAS BEEN OR WILL BE REFUNDED TO THE EMPLOYEE; AND THAT NO ADJUSTMENT HAS BEEN OR WILL BE MADE IN REMITTING TAXES WITHHELD TO

THE CITY.

NAME OF EMPLOYER

EMPLOYER’S PHONE NO. (

)