Instructions For Form 1100ez printable pdf download

INSTRUCTIONS FOR FORM 1100EZ

Use FORM 1100EZ Only If:

1. Your Federal Taxable Income (Line 30, Federal Form 1120) is less than $10,000,000,

2. The addback of Delaware corporate income taxes deducted in computing Federal Taxable Income is the

only modification to Federal Taxable Income and

3. All property owned and rented is located in Delaware, all wages and salaries are paid to employees

working in Delaware and goods sold or services rendered are delivered or performed in Delaware.

SPECIFIC INSTRUCTIONS

Calendar Or Fiscal Year Operation

This 2006 Form 1100EZ is used to report your Delaware corporate income tax for calendar year 2006 or fiscal

year beginning in 2006 and ending in 2007. If the corporation conducts business on a fiscal year basis, enter

the beginning and ending dates of the fiscal year in a MM/DD/YYYY format.

Name, Address And Employer Identification Number

Enter the complete name, address and employer identification number of the corporation. Employer

identification numbers are issued by the Internal Revenue Service by filing Federal Form SS-4.

Date And State Of Incorporation And Nature Of Business

Enter the date in MM/YYYY format and the state in which the corporation is incorporated. Enter a short

phrase to describe the nature of business conducted by the corporation.

Check The Applicable Box

Check the Initial Return box if this is the first time the corporation is filing a Delaware corporate income tax

return. Check the Change Of Address box if the address of the corporation has changed from the previous

year's filing. Check the Extension Attached box if the corporation has obtained an approved federal or

Delaware extension of time to file the corporate income tax return.

Out Of Business

Enter the exact date in MM/DD/YYYY format when the corporation ceased business operations if the

corporation went out of business during, or on the last day of the corporation's tax year ending. Do not enter a

date if the corporation ceased operations in Delaware and will continue to conduct business in another

state.

Line 1.

Enter on Line 1 the amount of your Federal Taxable Income (Line 30, Federal Form 1120).

Line 2.

Enter on Line 2 the amount of all Delaware net income taxes computed on the basis of, or in lieu of,

net income or net profit that are imposed by the State of Delaware or political subdivision of the

State of Delaware and were deducted in computing Federal Taxable Income.

Line 3.

Add Line 1 and Line 2 and enter on Line 3.

Line 4.

Multiply Line 3, Delaware Taxable Income, by 8.7%.

Line 5.

Enter on Line 5 the amount of Delaware Tentative Tax paid.

Line 6.

Enter on Line 6 the amount of credit carryover from the immediately preceding taxable year.

Line 7.

Enter on Line 7 the sum of the payments from Line 5 and Line 6. This amount represents the total

credits available to be applied against the tax liability on Line 4.

Line 8.

Subtract Line 7 from Line 4. If Line 4 is greater than Line 7, enter on Line 8 the BALANCE DUE

to be paid in full.

Line 9.

Subtract Line 7 from Line 4. If Line 7 is greater than Line 4, enter on Line 9(a) the TOTAL

OVERPAYMENT available for refund and/or credit carryover. Enter on Line 9(b) the amount of

REFUND REQUESTED. Enter on Line 9(c) the amount of credit CARRYOVER REQUESTED.

The sum of Lines 9(b) and 9(c) must be equal to the amount entered on Line 9(a).

Instructions For Form 1100ez

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