Instructions For Delaware Form 300-I - 2012 (Page 3 of 4) in pdf

DELAWARE PARTNERSHIP RETURN INSTRUCTIONS

DELAWARE

FOR TAX YEAR 2012

FORM 300-I

LINE 4 - Enter the original cost value of any real and tangible personal property for which income was reported on

Page 1, Schedule 1, Line 5 through 14.

LINE 5 - Net Values. Subtract Line 4 from Line 3.

LINE 6 - Combine the totals on Line 5 for each column.

LINE 7 - Divide the amount on Line 6 by two (2) for each column.

SECTION B - WAGES, SALARIES AND OTHER COMPENSATION

LINE 8 - Enter in Column A, the total wages, salaries, bonuses and other compensation you paid or accrued to

employees and/or officers engaged in employment within the State of Delaware. Enter in Column B, the total wages,

salaries, bonuses and other compensation you paid or accrued to ALL employees and/or officers regardless of place of

employment.

SECTION C – GROSS RECEIPTS SUBJECT TO APPORTIONMENT

LINE 9 - Enter in Column A, the partnership’s gross receipts from sales of tangible personal property physically delivered

to the purchaser or his agent within the State of Delaware. DO NOT INCLUDE delivery to the United States Mail or

to a common or contract carrier for shipment to a place outside Delaware. Enter in Column B, the partnership’s total gross

receipts from the sales of tangible personal property for the taxable year.

LINE 10 - Enter in Column A, all other gross income (if any) of the partnership from sources derived from activities

performed within the State of Delaware which is not tax exempt and/or reflected on Page 1, Schedule 1, Lines 5

through 14. Enter in Column B, all other gross income (if any) of the partnership, regardless of source, which is not tax

exempt and/or reflected on Page 1, Schedule 1, Lines 5 through 14.

LINE 11 - Add Lines 9 and 10.

SECTION D - DETERMINATION OF APPORTIONMENT PERCENTAGE NOTE:

ALL PERCENTAGES SHOULD BE

COMPUTED TO AT LEAST SIX (6) DECIMAL PLACES (FOR EXAMPLE: 33.1234%).

LINE 12a Enter the amount from Column A, Line 7.

LINE 12b Enter the amount from Column B, Line 7.

LINE 12c Divide Line 12a by Line 12b and enter the result on Line 12c.

LINE 13a Enter the amount from Column A, Line 8.

LINE 13b Enter the amount from Column B, Line 8.

LINE 13c Divide Line 13a by Line 13b and enter the result on Line 13c.

LINE 14a Enter the amount from Column A, Line 11.

LINE 14b Enter the amount from Column B, Line 11.

LINE 14c Divide Line 14a by Line 14b and enter the result on Line 14c.

LINE 15

Add Lines 12c, 13c and 14c.

LINE 16

If the partnership has a percentage for all three apportionment factors (Lines 12c, 13c and 14c), divide

Line 15 by three (3). If the partnership only has two apportionment factors, divide Line 15 by two (2).

If the partnership

has only one apportionment factor, enter the amount of Line 15 on Line 16.

Instructions For Delaware Form 300-I - 2012 Page 3