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Form 200C Fillable Delaware Composite Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
All individuals included in the composite return must Any refund or overpayment of income taxes made on Individuals included in the composite return must be Individuals included in the composite return must have No net operating losses will be allowed No tax credits other than non refundable credits from (302) 577 8994 200 C 200 C Partnerships can file the Delaware Extension 9TH AND FRENCH STREETS FIRST FLOOR a composite basis must be remitted to the organization A composite return may not be changed or corrected A copy of Form 5403 Real Estate Tax Return must be accepted as a valid extension to file the Delaware Form attached to the composite return if any real estate tax CARVEL STATE OFFICE BUILDING choose not to file the Delaware Form 200 C those CITY STATE ZIP composite return Composite returns are due on the 15th day of the condensing the information from A 1 schedules in lieu of corporate officer authorized to sign the partnership corporation (or of a limited liability company which is DELAWARE DIVISION OF REVENUE entity All S Corp estimated payments must be made estimated taxes with 200 ES coupons except by an amended composite return filed by the file the Delaware Form 200 C If one or more individuals filing filing individual A 1 schedules FOR DELAWARE INCOME TAX FORMS AND INSTRUCTIONS: for distribution to the members Form 1027 Form 700 will be allowed fourth month following the close of the taxable year of have the same tax year for income tax purposes included in the composite filing must not file an individual income Grantor Trusts may also be included in the Income Tax Return Form 200 02 Individuals who are individual partners of a partnership if all conditions individuals must file a Delaware Non Resident Personal INSTRUCTIONS FOR 2013 COMPOSITE PERSONAL INCOME TAX RETURN K 1 for all non resident corporate shareholders and no income (including spouse's) from sources within the non resident income tax return reporting the same non resident individual partners filing the Delaware Form non resident partners included in the composite return non residents of the State of Delaware for the full taxable of shareholders and partners may file a schedule OR CONTACT or partnership income whose source is within Delaware Page 1 payments were declared and paid on behalf of any Qualifying non resident individual partners may elect to qualifying non resident stockholders or qualifying return Federal Extensions of Time to File will be return of qualifying non resident shareholders of an S return or S corporation income tax return REVISED 11/21/13 S corporations and partnerships with large volumes specified below are met: STATE OF INCORPORATION state other than his or her distributive share of corporate the Composite return filing Partnerships must file their The composite return must be signed by a partner or The Delaware Division of Revenue requires a Schedule The Delaware Division of Revenue will accept a composite The following limitations and conditions shall apply to the shareholders or partners included in the composite those individuals included in the composite return: treated as a partnership) or of qualifying non resident VISIT WILMINGTON DE 19801 with S Corp coupons (1100P) or returns (1100S) not WWW REVENUE DELAWARE GOV