Form 300i Fillable Delaware Partnership Instructions
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(302) 577 8200 Dover DE 19901 (302) 856 5358 (302) 744 1085 (8) times the annual rental cost of the property (ITIN) For all other partners enter the partner s EIN 01 Individual 08 Trust 02 Partnerships 09 Cooperative 03 Non Pro t Organization 10 Holding/Investment Corporation 04 Domestic Corporation 11 Professional Association 05 Foreign Corporation 12 Bank/Financial Institution 06 Subchapter S Corporation 13 Limited Liability Company 07 Estate 14 Other Please Describe 15 by three (3) If the partnership only has two apportionment factors divide Line 15 by two (2) If the partnership has 820 North French Street 540 S DuPont Highway Suite 2 A non resident partner of a partnership with income from Delaware sources must file Form 200 02 NR (Non Resident A partnership as such is not subject to tax Instead the partnership s partners are liable for Delaware personal income tax A PARTNERSHIP RETURN MUST BE COMPLETED BY ANY BUSINESS TREATED AS A PARTNERSHIP FOR A resident partner must file Form 200 01 (Delaware Resident Income Tax Return) and must report their share of partnership Amended Federal Form 1065 with all supporting schedules must be attached to the Delaware Amended Return AMENDED RETURNS: and/or officers engaged in employment within the State of Delaware Enter in Column B the total wages salaries bonuses and other compensation you paid or accrued to ALL employees and/or officers regardless of place of employment business of the filing partnership is directed or managed provided the property is used in a trade or business of the Carvel State O Building Thomas Collins Building 20653 N DuPont Highway certification The mere fact that the figures you report on your Delaware return are taken from your Federal return will not changed by checking the box for Location Mailing and/or Billing address CODE DESCRIPTION CODE DESCRIPTION common or contract carrier for shipment to a place outside Delaware Enter in Column B the partnership s total gross COMPUTATION OF THE TAX: COMPUTED TO AT LEAST SIX (6) DECIMAL PLACES (FOR EXAMPLE: 33 1234%) CONNECTED WITH A DELAWARE SOURCE IF THE PARTNERSHIP HAS NO DELAWARE SOURCED INCOME OR Delaware Income Tax Return or a Composite Return) and report their share of Delaware sourced partnership income or loss derived by multiplying the partnerships income on line 1 times the apportionment factor calculated on Schedule 2 DERIVED FROM SOURCES WITHIN DELAWARE COLUMN B RELATES TO THE TOTAL OF ALL SOURCES OF does not calculate Column B by means of the apportionment percentage method due date of the partnership return A photocopy of the approved Federal extension MUST be attached to the final return Enter in Column B all other gross income (if any) of the partnership regardless of source which is not tax exempt and/or Every partnership must attach a complete copy of the Federal Form 1065 as filed with the Internal Revenue Service extension due date Extension of time to file returns may be obtained by submitting a copy of the Federal Extension Application on or before the EXTENSION OF TIME TO FILE: Federal Form K 1 In the case of non residents it should equal the total of the Column B ( Within Delaware ) from Page 1 FEDERAL PURPOSES WHICH HAS ANY INCOME OR LOSS REGARDLESS OF AMOUNT DERIVED FROM OR For an individual partner enter the partner s social security number (SSN) or individual taxpayer identification number for the beginning and at the end of the taxable year GENERAL INSTRUCTIONS Identify the partner s type of entity by entering the appropriate code and descriptions These codes are identified below: If the address of the partnership has changed check the Change of Address box Also indicate which address has Include in the factor on the appropriate line the partnership s share of: a) real and tangible property owned and/or including all schedules other than Schedule K 1 Income derived from Delaware sources includes: (a) income attributable to the ownership of any interest in real property income or loss IS USED OR OPERATED BY THE PARTNERSHIP SHALL BE DISREGARDED items of Delaware sourced income and deductions If the partnership did business only in Delaware then it is not necessary LINE 10 Enter in Column A all other gross income (if any) of the partnership from sources derived from activities LINE 11 Add Lines 9 and 10 LINE 12a Enter the amount from Column A Line 7 LINE 12b Enter the amount from Column B Line 7 LINE 12c Divide Line 12a by Line 12b and enter the result on Line 12c LINE 13a Enter the amount from Column A Line 8 LINE 13b Enter the amount from Column B Line 8 LINE 13c Divide Line 13a by Line 13b and enter the result on Line 13c LINE 14a Enter the amount from Column A Line LINE 14b Enter the amount from Column B Line 11 LINE 14c Divide Line 14a by Line 14b and enter the result on Line 14c LINE 15 Add Lines 12c 13c and 14c LINE 16 If the partnership has a percentage for all three apportionment factors (Lines 12c 13c and 14c) divide Line LINE 2 Enter the value of rented real and tangible property used by the partnership The value is computed as eight LINE 3 Add Lines 1 and 2 LINE 3 If the partnership did business in Delaware and one or more other states during the year Line 3 should be LINE 5 Net Values Subtract Line 4 from Line 3 LINE 6 Combine the totals on Line 5 for each column LINE 7 Divide the amount on Line 6 by two (2) for each column LINE 8 Enter in Column A the total wages salaries bonuses and other compensation you paid or accrued to employees LINE 9 Enter in Column A the partnership s gross receipts from sales of tangible personal property physically delivered to LINE A: LINE D: LINE1 Enter the original cost value of real and tangible personal property owned and used by the partnership; LINE4 Enter the original cost value of any real and tangible personal property for which income was reported on Page 1 LINES 5 THROUGH 14 Items connected with or derived from sources within Delaware include: (1) taxable dividends LOSS NO RETURN IS REQUIRED TO BE FILED Mail return to Delaware Division of Revenue P O Box 8703 Wilmington Delaware 19899 8703 (REVISED 09/13/13) NATURE OF BUSINESS: net gains or losses from sales of intangible personal property when Delaware is the place from which the trade or New Castle County Kent County Sussex County NOTE: COLUMN A RELATES TO PROPERTY AND ITEMS OF INCOME AND/OR LOSS FOR THE PARTNERSHIP NOTE: REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY THE UNITED STATES GOVERNMENT THAT on their respective shares of partnership income one or more partners who are non residents of Delaware must file Schedule 2 only one apportionment factor enter the amount of Line 15 on Line 16 or limited partner in an active partnership or occupation conducted in Delaware or tangible personal property located in Delaware and intangible personal property to the extent the intangible is used in a outside Delaware; and (b) in the event a partnership conducting business in Delaware and in one or more other states Partner s Type of Entity Codes and Descriptions partnership; and (2) income derived by virtue of an activity conducted or tangible property located in Delaware Partnerships must file by the 30th day of the fourth month following the close of their tax year Returns should be mailed to Partnerships with (a) income or loss derived from or connected with sources within Delaware and another State and (b) pass through of any Delaware Business Tax Credit should consult with the Bureau of Office Audit 577 8994 PENALTIES AND INTEREST: PENALTY FAILURE TO FILE A penalty will be imposed on partnerships for failure to file a partnership return or failure PENALTY NEGLIGENCE/FRAUD The law provides severe penalties for a false or fraudulent return or for making a false performed within the State of Delaware which is not tax exempt and/or reflected on Page 1 Schedule 1 Lines 5 through 14 Please enter the Business code number from Federal Form 1065 Item C on page 1 product of $25 00 times the number of partners during any part of the taxable year but is limited to a maximum of 5 months PROPERTY AND ITEMS OF INCOME AND/OR LOSS FOR THE PARTNERSHIP property; and d) gross income from other sources resulting from the partnership s proportionate ownership as a general receipts from the sales of tangible personal property for the taxable year reflected on Page 1 Schedule 1 Lines 5 through 14 relieve you from the imposition of these penalties rented; b) wages salaries bonuses and other compensation; c) gross receipts from the sale of tangible personal Schedule 1 Line 5 through 14 Schedule 1 Lines 4 through 14 SCHEDULE 1: SCHEDULE 2: SCHEDULE K 1: SECTION B WAGES SALARIES AND OTHER COMPENSATION SECTION C GROSS RECEIPTS SUBJECT TO APPORTIONMENT SECTION D DETERMINATION OF APPORTIONMENT PERCENTAGE NOTE: ALL PERCENTAGES SHOULD BE Section D Line 16 unless the partnership has maintained records of allowing for a complete separate accounting for its should also be filed when you have been notified as to the results of a Federal Audit A copy of the Federal Audit and/or SPECIFIC INSTRUCTIONS The amounts reported in Column B should equal in the case of Delaware residents the total of Lines 1 through 11 of the the Delaware Division of Revenue P O Box 8703 Wilmington DE 19899 8703 The Partnership can make changes to income deductions credits etc by filing an Amended Partnership Return This form The partnership is required to prepare and give a Schedule K 1 to each person who was a partner in the partnership at any the purchaser or his agent within the State of Delaware DO NOT INCLUDE delivery to the United States Mail or to a This schedule is to be completed by all partnerships required to file in Delaware Any partnership claiming the time during the year to complete Schedule 2 and Columns A and B will be the same to furnish the information on such return The amount of the penalty imposed for each month such failure continues is the Toll free telephone number (Delaware only) 1 800 292 7826 trade business profession or occupation carried on in Delaware; and (b) income attributable to a trade business profession WHEN AND WHERE TO FILE: when filed The approved Federal extension will extend the due date of the Delaware return to the same date as your Federal WHO MUST FILE RETURNS: Wilmington DE 19801 Suite 2 Georgetown DE 19947 You must attach an explanatory statement: (a) with respect to any item allocated in whole or in part to a source