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STATE OF DELAWARE
FORM 1100S
S Corporation Reconciliation and Shareholders Information Return
INSTRUCTIONS
Include in the property factor on the appropriate lines, the
taxpayer’s share of real and tangible property owned and rented Delaware Schedule 1(D) - Determination of
resulting from the taxpayer’s proportionate ownership as a general Apportionment Percentage
or limited partner in an active partnership. Enter in the numerator on Line 1 the average value of all real
and tangible personal property owned or rented in the State of
Delaware Schedule 1(B) - Wages, Salaries and Other Delaware. Enter in the denominator on Line 2 the average value
Compensation of all real and tangible personal property owned or rented both
within and without the State of Delaware as reported in Delaware
Enter on Line 1 the total wages, salaries, bonuses, and other Schedule 1(A) and compute the percentage.
compensation paid or accrued to employees engaged in employment
within the State of Delaware and within and without the State of Enter in the numerator on Line 3 the wages, salaries and other
Delaware during the taxable year. Include in the wage factor on the compensation paid or accrued to employees within the State of
appropriate line, the taxpayer’s share of wages, salaries, bonuses, Delaware. Enter in the denominator on Line 4 the wages, salaries
and other compensation paid or accrued to employees, resulting and other compensation paid or accrued to employees within and
from the taxpayer’s proportionate ownership as a general or limited without the State of Delaware as reported in Delaware Schedule
partner in an active partnership. Enter on Line 2 the wages, 1(B) and compute the percentage.
salaries, bonuses, and other compensation paid or accrued to Enter in the numerator on Line 5 the gross receipts
general executive officers. “General Executive Officers” means the apportioned to the State of Delaware. Enter in the denominator on
officers of record in the state in which the taxpayer is incorporated. Line 6 the total gross receipts subject to apportionment as reported
Subtract Line 2 from Line 1 and enter the remainder on Line 3. in Delaware Schedule 1(C) and compute the percentage.
Compute the respective percentages, carried to at least six (6)
Delaware Schedule 1(C) - Gross Receipts Subject to decimal places, and enter in the appropriate column. Total the
Apportionment percentages and divide by: A factor of three if all three
apportionment factors (property, wages, and sales) are present; A
Enter on Line 1 in the column headed “Within Delaware”, the factor of two if only two apportionment factors (property or wages
gross receipts from the sales of tangible personal property or sales) are present; a factor of one if only one apportionment
physically delivered within Delaware to the purchaser or his agent factor (property or wages or sales) is present. For example, if the
located within the State of Delaware (but not including delivery to corporation has property and sales but does not pay any salaries,
the United States Mail or to a common or contract carrier for the apportionment percentage should be determined by the average
shipment to a place outside Delaware). Enter in the column of the two factors of property and sales. Enter the resulting
headed “Within and Without Delaware” total gross receipts from percentage on Line 8, Delaware Schedule 1(D) and on Line 2,
the sales of tangible personal property both within and without Delaware Schedule A, Form 1100S.
Delaware during the income year.
Include in the factor on the appropriate line, the taxpayer’s DELAWARE SCHEDULE A - RECONCILIATION OF
share of gross receipts from the sale of tangible property and gross ORDINARY INCOME TO TOTAL NET INCOME
income from other sources resulting from the taxpayer’s
proportionate ownership as a general or limited partner in an active Line 1 - Ordinary Income (Loss)
partnership. Enter the amount from Federal Form 1120S, Schedule K, Line 1.
Enter on Line 2, in the column headed “Within Delaware”, all Line 2 - Apportionment Percentage
other gross income (if any) from other sources, including receipts Enter the apportionment percentage from Delaware Form 1100S,
from services rendered within Delaware, which are not tax exempt, Schedule1-D, Line 8.
and which are not directly allocated on Lines 4 through 14 of
Delaware Schedule A. Gross income from sources within
Line 3 - Ordinary Income Apportioned to Delaware
Delaware includes distributions from partnerships in which the
Multiply Line 1 by the percentage on Line 2 and enter the result
taxpayer is a corporate partner, when the State of Delaware is
on Line 3.
maintained as the principal place from which the trade or business
of the taxpayer is directed or managed. Other income is considered
gross income from a Delaware source when the activity that gives Line 3 (a) - Enter in Column A the amount from Line 1
rise to the income is performed within the State of Delaware. and in Column B the amount from Line 3.
Enter the total on Line 2 in the column headed “Within and
Without Delaware”, all other gross income (if any) from other ADDITIONS:
sources both within and without Delaware which are not tax
exempt, and which are not directly allocated on Lines 4 through 14 Lines 4 and 5 - Net Income (Loss) From Rental Real Estate
of Delaware Schedule A. Include a separate schedule listing the and Other Rental Activities
items of other income included on this line. Add the amounts on Enter the amount from Federal Form 1120S, Schedule K, Lines
Line 1 and Line 2 and enter the total on Line 3. 2 and 3c respectively in Column A. Enter in Column B the net
If you are selling tangible personal property or providing income or loss from rental activities from property physically
services within Delaware, you are liable for a Delaware Business located within Delaware.
License and the payment of a gross receipts tax on the receipts
received from such sales or services.
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