Form 1902(B) - Delaware Information Return Holding Company I Investment Company - 2011 Page 3
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4INSTRUCTIONS FOR FORM 1902(b)
INFORMATION RETURN FOR HOLDING COMPANY/INVESTMENT COMPANY
GENERAL INSTRUCTIONS
CORPORATIONS REQUIRED TO FILE RETURNS
Under 30 Del. C., §1904(g), an Annual Information Return may be required of each corporation claiming exemption
from Delaware corporate income tax under 30 Del. C., §1902(b)(8) which provides an exemption for “Corporations
whose activities within this State are confined to the maintenance and management of their intangible investments
and the collection and distribution of the income from such investments or from tangible property physically located
outside this State. For purposes of this paragraph, ‘intangible investments’ shall include, without limitation, investments
in stocks, bonds, notes, and other debt obligations (including debt obligations of affiliated corporations), patents,
patent applications, trademarks, trade names and similar types of intangible assets.” Form 1902(b), Information
Return for Holding Company/Investment Company, must be filed annually by corporations claiming exemption from
corporate taxation under Section 1902(b)(8) of Title 30 of the Delaware Code.
PERIOD COVERED BY RETURN
The taxable year ending date of a corporation required to file Form 1902(b) Information Return shall be the same as
it is for purposes of computing its federal income tax.
WHEN TO FILE AND EXTENSIONS
Form 1902(b) Information Return must be filed on or before the first day of the fourth month following the end of the
taxable year. A request for an automatic extension of six months to the Internal Revenue Service will automatically
extend the filing date of the Delaware return by six months. If no federal extension was requested, an extension of
time for filing may be made by a letter on or before the due date. Copies of extensions granted (Federal Form 7004
or Delaware Division of Revenue Approval Letter) must be attached to the return when filed. Please detach and mail
Form 1902(b), Information Return, to the Division of Revenue, 820 N. French Street, P.O. Box 2044, Wilmington,
Delaware 19899-2044.
PART 1 - GENERAL INFORMATION
LINE 1 - COMPENSATED DELAWARE EMPLOYEES
Enter on Line 1 the names and social security number(s) of individuals employed by the filing corporation within
Delaware (do not include Directors). Please also indicate whether employed on a full or part time basis. If additional
space is needed, please attach a separate schedule.
LINE 2 - PERSONS OWNING MORE THAN 10% OF THE STOCK OF THE CORPORATION
Enter on Line 2 the name and Federal Employer Identification Number or Social Security Number of owners (individual
partnership or corporation) of more than 10% of the outstanding stock of the corporation whose Delaware individual or
corporate income tax liability exceeded $100,000 in any of the past three years. If additional space is needed, please
attach a separate schedule.
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