Delaware
The state of Delaware, like most states, imposes many different taxes on its residents. These taxes include individual income tax, corporate income tax, business gross receipts tax, and various other taxes. Delaware does not have a sales tax.
Individual income tax is reported on Form 200-01 or 200-03 for residents, and Form 200-02 for nonresidents, all of which are due on April 30. If the due date falls on a weekend or holiday, taxpayers have until the next business day to mail the return. The tax rates vary from a low of 2.2% to a high of 5.95%.
Corporation income taxes are filed on Form 1100 or Form 1100 S for S corporations. Form 300 is the Partnership Income Tax Return. Each of these returns are due by the fifteenth day of the fourth month following the end of the corporation’s or partnership’s fiscal year.
Revenue is also generated for the state by imposing other taxes such as the gross receipts tax, property tax, estate tax, and withholding.
For general information on Delaware taxes or to download forms, visit the Division of Revenue’s website at www.revenue.delaware.gov.
Are you looking for a CPA, Accounting Firm, or Financial Advisor to assist you with your Delaware tax reporting, bookkeeping, or general accounting needs? Try the CPA Search feature on this website.
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