Instructions for Form 1100S S Corporation Reconciliation and Shareholders Information Return - Delaware

Form 1100S Schedule A Delaware S Corporation Reconciliation of Ordinary Income to Total Net Income - Delaware

This document contains official instructions for Form 1100S , S Corporation Reconciliation and Shareholders Information Return - a form released and collected by the Delaware Department of Finance - Division of Revenue. An up-to-date fillable Form 1100S Schedule A is available for download through this link.

FAQ

Q: What is Form 1100S?
A: Form 1100S is the S Corporation Reconciliation and Shareholders Information Return for the state of Delaware.

Q: Who needs to file Form 1100S?
A: S corporations operating in Delaware need to file Form 1100S.

Q: What information is required on Form 1100S?
A: Form 1100S requires information about the S corporation's income, deductions, and shareholders.

Q: When is the deadline for filing Form 1100S?
A: The deadline for filing Form 1100S in Delaware is on or before the 15th day of the fourth month following the close of the corporation's tax year.

Q: Are there any penalties for not filing Form 1100S?
A: Yes, there are penalties for not filing Form 1100S or filing it late. Penalties include a $200 late filing fee and interest on any unpaid tax.

Q: Do individual shareholders need to file any additional forms?
A: No, individual shareholders do not need to file any additional forms with their personal income tax returns.

Q: What if my S corporation didn't have any activity during the tax year?
A: If your S corporation didn't have any activity during the tax year, you still need to file a zero return or notify the Delaware Division of Revenue.