DELAWARE
                                                                                                1100CR
                                      ECONOMIC DEVELOPMENT CREDITS AND NEW 
                                      ECONOMY JOBS PROGRAM CREDITS
                                                                                                                                Revised 02/25/22
                                      General Instructions
                                      The application for claiming the Delaware Economic Development Credits (Form 402AP) must be completed by 
                                      the taxpayer and approved by the Delaware Division of Revenue prior to filing Form 1100CR. After receiving tax 
                                      credit  approval  from  the  Delaware  Division  of  Revenue,  Delaware  Form  1100CR  must  be  completed  and  the 
                                      approved amount of credit transferred to the appropriate line on Delaware Form PIT-CRS or Form 700. Delaware 
                                      Forms PIT-CRS, 700 and 1100CR must be attached to each annual income tax return approved for the credit. If 
                                      you need assistance completing this form, please contact Delaware Division of Revenue, 820 N. French Street, 
                                      Wilmington, DE 19801, or email DOR_CorpTax@delaware.gov
SPECIFIC INSTRUCTIONS                                                         Line by Line instructions
Part A       Name and Address of Applicant                                    Part C Computation of the Economic Development Tax Credit

                                                                              Line 1 Enter the number of new facility employees.
Line 1 Enter the Federal Employer Identification or Social Security 
Number and the tax year ending date of the qualifying facility that has 
been previously approved for the Delaware Economic Development Tax            Line 2 Multiply Line 1 by $500 ($750 for Targeted Area, or $900 
Credit.                                                                       Brownfield in a Targeted) area if the qualified property was placed in 
                                                                              service after December 31, 1996 and enter here.
Line 2 Enter the name of the qualifying business.
                                                                              Line 3 Enter the amount of the investment in the qualified facility.
Line 3 Enter the address of the qualifying business.
                                                                              Line 4 Divide Line 3 by $100,000 and round to the nearest whole 
                                                                              number.
Line 4 Enter the location of the qualifying facility if different from Line 3.
                                                                              Line 5 Multiply Line 4 by $500 ($750 for Targeted Area, or $900 
Line 5 Provide the date the qualifying facility was placed in service. If     Brownfield in a Targeted) area if the qualified property was placed in 
the facility is located in a Targeted Area, please provide the Census Tract   service after December 31, 1996 and enter here.
identification number.
                                                                              Line 6 This is your Delaware Economic Development Tax Credit. Add 
Line 6 Enter the name of the person responsible for completing Form           Line 2 and Line 5.
1100CR. Also include the telephone number, fax number and e-mail 
address of the person.

Part B       Business Activities
Please check the appropriate box or boxes which describe the activities of 
the facility.

STOP: IF THE BUSINESS ENTITY FOR WHICH THE CREDIT HAS BEEN APPROVED IS:
• C CORPORATION – Enter the amount from Line 6 on Form 700, Delaware Income Tax Credit Schedule, Line 5.
• S CORPORATION –  Multiply the amount on Line 6 by the percentage of stock owned by each shareholder. Enter the result on Form 700, Delaware 
  Income Tax Credit Schedule, Line 5. 
• PARTNERSHIP – Multiply the amount on Line 6 by the percentage ownership of each partner. Enter the result on Form 700, Delaware Income Tax 
  Credit Schedule, Line 5.
• INDIVIDUAL & SOLE PROPRIETOR – Enter the amount from Line 6 on Form PIT-CRS, Delaware Income Tax Credit Schedule, Line 5.