DELAWARE
                                                                                                                                 2022
                             Delaware Business Income of Non-Resident

                             FORM PIT-BIN                                                                                          Revised 05/17/22

                             WHO MUST COMPLETE FORM PIT-BIN
                             Any non-resident individual with Schedule C and/or Partnership income or loss (Form PIT-NON, Page 1, Column 
                             A, Line 6 and Line 10) who claims any amount of such income or loss is attributable in part to sources in Delaware 
                             and in part to sources outside of Delaware.  As an alternative to Form PIT-BIN, allocation of income within and 
                             out-of Delaware may be supported by a written explanation. The explanation must document the system of 
                             separate accounting for in-State versus out-of-State income or loss sufficiently to justify specific State-by-State 
                             allocation. Note: A separate Form PIT-BIN must be completed for each business with income or loss attributable in part 
                             to sources in Delaware and in part to sources outside of Delaware.

Schedule A - GROSS REAL AND TANGIBLE PERSONAL                                   Line 8 - Enter in Column A, all other gross income (if any) of the business 
PROPERTY                                                                        from sources derived from activities performed within  the State of 
                                                                                Delaware. Enter in Column B, all other gross income (if any) of the business 
Note: Column A relates to property and items of income and/or loss for the      regardless of source.
business derived from sources within  Delaware.  Column  B  relates  to  the 
total of ALL sources of property and items of income and/or loss for the        Line 9 - Add Lines 7 and 8.
business.
                                                                                SCHEDULE D - DETERMINATION OF APPORTIONMENT 
Line 1 - Enter the original cost value of real and tangible personal property 
owned and used in the trade or business; for the beginning and at the end       PERCENTAGES:
of the taxable year.                                                            Line 10a - Enter the amount from Column A, Line 5.
Line 2 - Enter the value of rented real and tangible property used in the       Line 10b - Enter the amount from Column B, Line 5.
trade or business. The value is computed as eight (8) times the annual 
rental cost of the property.                                                    Line 10 -   Divide Line 10a by Line 10b and enter the result on Line 10.
Line 3 - Add Lines 1 and 2.                                                     Line 11a - Enter the amount from Column A, Line 6. 
Line 4 - Combine the totals on Line 3 for each column.                          Line 11b - Enter the amount from Column B, Line 6.
Line 5 - Divide the amount on Line 4 by two (2) for each column.                Line 11 -  Divide Line 11a by Line 11b and enter the result on Line 11.
                                                                                Line 12a - Enter the amount from Column A, Line 9.
SCHEDULE B - WAGES, SALARIES AND OTHER 
                                                                                Line 12b - Enter the amount from Column B, Line 9.
COMPENSATION
                                                                                Line 12 -   Divide Line 12a by Line 12b and enter the result on Line 12. 
Line 6 - Enter in Column A, the total wages, salaries, bonuses and other 
compensation you paid or accrued to employees and/or officers engaged           Line 13 - Add Lines 10, 11 and 12.
in employment within the State of Delaware. Enter in Column B the total 
wages, salaries, bonuses and other compensation you paid or accrued to          Line  14  -  If  the  business  has  a  percentage  for  all  three  apportionment 
ALL employees and/or officers regardless of place of employment.                factors (Lines 10, 11 and 12), divide Line 13 by three (3). If the business only 
                                                                                has two apportionment factors, divide Line 13 by two (2). If the business 
                                                                                has only one apportionment factor, enter the amount of Line 13 on Line 14.
SCHEDULE C - GROSS RECEIPTS SUBJECT TO 
APPORTIONMENT:                                                                  Line 15 - Enter the amount of total business income or loss (from Form PIT-
                                                                                NON, Page 1, Column A, Line 6 or Line 10). 
Line 7 - Enter in Column A, the business’ gross receipts from sales of tangible 
personal property physically delivered to the purchaser or his agent within     Line 16 - Multiply Line 15 by Line 14. Enter here and on Form PIT-NON, Page 
the  State  of  Delaware. DO  NOT  INCLUDE  delivery  to  the  United  States   1, Column B, Line 6 or Line 10   (as applicable).
mail or to a common or contract carrier for shipment to a place outside 
Delaware. Enter in  Column  B the  business  total gross receipts from the 
sales of tangible personal property for the taxable year.