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INSTRUCTIONS FOR INITIAL EMPLOYER’S REPORT OF DELAWARE TAX WITHHELD

This form is only to be used for the FIRST time filing of your Delaware withholding tax. Withholding returns for new employers are

due on the 15th day after the end of the month. If you do not receive your pre-printed forms in time to file your second return, call the

Business Master File Unit at (302) 577-8778. If you need INFORMATION, contact the Withholding Tax Section at (302) 577-8779.

Enter your Federal Employer Identification Number. If you have applied for a Federal Employer Identification Number and have not

yet received it, either use the temporary number assigned by the Division of Revenue or write "Applied For". Notify the Business

Master File Unit at (302) 577-8778 when your number is obtained. Enter the Business Name, Trade Name if applicable, and the

mailing address for your withholding forms. Enter the beginning and ending dates of your filing period.

All filers must enter the total amount withheld for the period on Line 1. The tax is due with the filing of the return. Enter on Line 2 the

amount remitted with this return. If Line 2 does not equal Line 1, please provide an explanation for the difference.

Be sure to sign and date the return and include a telephone number.

INSTRUCTIONS FOR INITIAL LICENSE TAX RETURN

This form is only to be used for FIRST time filing of your Delaware gross receipts or excise tax return. If you do not receive your pre-

printed forms in time to file your second return, call the Business Master File Section at (302) 5778778. If you need INFORMATION,

call the Gross Receipts Tax Section at (302) 577-8780. DO NOT DUPLICATE this form. Your filing period is determined by the type

of license for which you are paying the gross receipts tax. A separate Initial Gross Receipts Tax Return must be filed for each type of

license acquired. Contact the Division of Revenue to receive additional Initial Gross Receipts Tax Returns.

Enter your Federal Employer Identification Number or Social Security Number, whichever is used. You should be using the SAME

number on ALL of your Delaware tax returns. If you are using your Social Security Number until you receive your Federal Employer

Identification Number, use that same number on both the Gross Receipts and Withholding Initial returns. Notify the Business Master

File Section at (302) 577-8778 when your Federal Employer Identification Number is obtained. Enter the Business Name (trade name

if applicable) and the address for the location for which you are paying the gross receipts tax. Please provide a mail-to address in the

space provided if it is different from the location address. Provide a brief description of your business activity. Use the Detailed List

of Revenue Licenses and Tax Rates chart on Pages 6 & 7 to find the tax rate and exclusion and provide the Quarter Ending Date

(03/31/YY, 06/30/YY, etc). The return is due on the last day of the first month following the tax period ending e.g. the return for the tax

period ending March 31, 2000 is due on April 30, 2000.

Line 1. Enter the total gross receipts for the period.

Line 2. Enter the amount of the allowable quarterly exclusion using the Rate Chart on Page 6.

Line 3. Subtract Line 2 from Line 1. This is the Taxable Amount of Gross Receipts.

Line 4. Using the Rate Chart on Page 6, determine the proper Tax Rate for your category, enter this tax rate and multiply Line 3 by

this rate

and enter result on Line 4.

Line 5. Enter the amount of approved license gross receipt credits such as New Business Facility or Travelink.

Line 6. Balance Due. Subtract Line 5 from Line 4 and enter result on Line 6.

Please be sure to sign, date and provide a telephone number.

Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent Page 8