Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent - Division Of Revenue Page 17

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LINE-BY-LINE INSTRUCTIONS
FORM 1280
1. Enter the account number of the business for which you are filing. This is either a federal employer identification
number or a social security number, and can be found in your annual gross receipts coupon book.
2. Enter the contractor’s business name, as it appears on the Delaware business license.
3. Enter the contractor’s mailing address.
4. Enter the month and year for which the gross receipts tax is being reported. Enter the total amount of gross receipts
being reported. (The total on Line 4 should also be entered on Line 1 of your gross receipts reporting coupon.)
5. List payments made to subcontractors. If you are reporting payments to more than five subcontractors, use the back
of Form 1280 for additional space:
1) Enter the subcontractor’s business name and mailing address in the field provided.
2) Enter the subcontractor’s employer identification number.
3) Enter the total amount of payment(s) made to the subcontractor.
4) Enter the subcontractor’s Delaware business license number. Payments to subcontractors without a current
business license will be denied. They must have had a current license when the work was performed.
Obtaining a license after the work will not allow them to be taken as a deduction on prior periods.
5) Enter the subcontractor’s business code (this can only be business code 331, 332, 333, 335, 336 or 337)
a sub contractor listed with any other business code will be disallowed.
6. Enter the total amount of payments made to subcontractors. (The total on Line 6 should also be entered on Line 2 of
.
your gross receipts reporting coupon.)
7. Subtract Line 6 from Line 4. Enter this amount on Line 7. (The amount on Line 7 should also be entered on Line 3 of
your gross receipts reporting coupon.)
The following is a listing of activities/expenses which are NOT DEDUCTIBLE as amounts paid to subcontractors:
Accounting Expenses
Inspections
Advertising
Interior Designers/Decorators
Architects
Material supplied without labor
Attorneys
Operating Expenses
Cleaning
Realtors
Construction Management
Sanitation
Delivery or transportation charges
Security
Employment Agencies or temporary employees
Surveyors
Engineers
Taxes or other fees paid to any state, county, city or
Environmental Studies
municipality
Equipment Rental
Trailer Rentals
Exterminators
Trash Removal
Hauling
Utility Expenses
Horticulture
(Form 1280 - Revised 11/2007)

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Parent category: Financial