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Form 1100-P - Instructions For Personal Income Tax Payments By "S" Corporations - State Of Delaware

000262 D0RC2

STATE OF DELAWARE

DIVISION OF REVENUE

PAYMENT OF PERSONAL INCOME TAX

BY “S” CORPORATI

FORM 1100-P

INSTRUCTIONS

FOR PERSONAL INCOME TAX PAYMENTS BY

GENERAL:

This package contains Forms 1100-P to be used for “S” corporations to make estimated payments of

personal income tax on behalf of their non-resident shareholders and Form 1100-P-Ext to request an

automatic six month extension to file its “S” information Return. “S” corporations must use the enclosed

forms. Substitute forms will not be accepted. Please direct any filing requirement questions to

(302)

577-8781.

RETURNS:

Read all instructions before completing the return. Make certain that you have selected the proper

form for the reporting period and have completed all applicable lines.

Write only in the space

provided.

Marking any other part of the return may delay the processing of your payment. DO NOT

WRITE IN NUMERIC SCAN LINE. Please make certain that your return is signed.

EXTENSIONS:

Form 1 IOO-P-Ext

must be filed on or before the prescribed due date of the final return.

Payment of

estimated personal income tax required to be paid on behalf of its non-resident shareholders must be

remitted with the request for extension, Section 511 of Title 30 of the Delaware Code provides that

the Director may grant an extension of time for filing any final return and may require that a bond not

exceeding twice the amount of tax be furnished.

PAYMENTS:

Make checks or money orders payable to DELAWARE DIVISION OF REVENUE.

Please remove any

stubs from your check. Write your account number on the check or money order.

Do not staple

payment to the return. Mail completed return together with payment for taxes due in an envelope to:

STATE OF DELAWARE DIVISION OF REVENUE P.O. BOX 8751 WILMINGTON, DE 19899-8751.

The Division of Revenue now requires rounding to whole dollars on all lines on all tax returns.

Form 1100-P - Instructions For Personal Income Tax Payments By "S" Corporations - State Of Delaware