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STATE OF DELAWARE

DIVISION OF REVENUE

820 North French St.

P.O. Box 8911

Wilmington, DE 19899‐8911

APPLICATION & COMPUTATION SCHEDULE FOR CLAIMING

DELAWARE VETERANS’ OPPORTUNITY TAX CREDIT

FORM 20A‐100

GENERAL INSTRUCTIONS FOR COMPLETION OF FORM 20A‐100

The Delaware Division of Revenue must first approve the Delaware Veterans’ Opportunity Tax Credit. After receiving tax

credit approval, the amount of approved credit on the Delaware Form 20A‐100 must be transferred to the appropriate line

on Delaware Form 700. Delaware Forms 700 and Form 20A‐100 must be attached to each annual income tax return

approved for the credit. If you need assistance completing this form, please contact Steve Seidel, Delaware Division of

Revenue, 820 N. French Street, Wilmington, DE 19801, 302‐577‐8455, stephen.seidel@state.de.us.

SPECIFIC INSTRUCTIONS

PART A ‐ NAME AND ADDRESS OF APPLICANT. Enter the name and address of the applicant. Line 1, Enter the Federal

Employer Identification Number or Social Security Number of the person or entity applying for the credit and the tax year

ending date in which the credit is being claimed. Line 2. Select the type of entity that is claiming the credit. Line 3. Enter the

name of the person or entity claiming the credit. Line 4. Enter the address of the person or entity claiming the credit. Line 5.

Enter the name of the person responsible for completing Form 20A‐100. Also include the telephone number, fax number

and e‐mail address of the person.

PART B – DETERMINING “QUALIFIED MILITARY SERVICE” AND A “QUALIFIED VETERAN”

To be eligible for the Delaware Veterans’ Opportunity Tax Credit, you must be a “Qualified Employer”. A “Qualified

Employer” is an employer located in Delaware which hires and employs one or more qualified veterans.

A “Qualified Veteran” is one that is a Delaware resident and did receive: (i) the Afghanistan Campaign Medal (ii) the Iraq

Campaign Medal (iii); or the Global War on Terrorism Expeditionary Medal, OR

was a non‐resident of Delaware AND a member of the Delaware National Guard AND has received the (i) the Afghanistan

Campaign Medal (ii) the Iraq Campaign Medal (iii); or the Global War on Terrorism Expeditionary Medal AND has provided

to the qualified employer documentation showing that he or she was honorably discharged or is a current member of a

National Guard or Reserve unit AND was initially hired by the qualified employer on or after January 1, 2012 and prior to

January 1, 2016

PART C – COMPUTATION OF THE DELAWARE VETERANS’ OPPORTUNITY TAX CREDIT

Column A. Enter the name and TPID for the “Qualified Veteran”. Column B. Enter the amount of wages paid to each

“Qualified Veteran” listed on Column A. Column C. Multiply Column B by 10%. Column D. Enter the lesser of Column C or

$1,500 for each “Qualifying Veteran”. The total on Line 21, Column D is your Delaware Veterans’ Opportunity Tax Credit –

Enter on Delaware Form 700, Line 36.

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Form 20a100 - Application & Computation Schedule For Claiming Delaware Veterans' Opportunity Tax Credit Page 3