INSTRUCTIONS: AMENDED DELAWARE CORPORATION INCOME TAX RETURN (Form 1100X)
Corporations doing business in Delaware who need to amend an initially filed income tax return do so using a form 1100X. This form is found on the website of the Delaware Division of Revenue.
Amended Delaware Corporation Income Tax Return 1100X Step 1: Enter the calendar year or end date of the fiscal year for which you are filing.
Amended Delaware Corporation Income Tax Return 1100X Step 2: Give the corporation's name and address. If the Delaware address is different, enter that as well.
Amended Delaware Corporation Income Tax Return 1100X Step 3: Give the date and state of incorporation and write the nature of the business. Give your federal identification employment number.
Amended Delaware Corporation Income Tax Return 1100X Step 4: Indicate with check marks whether a federal amended return has been filed and whether this amended return is being filed due to an IRS audit.
Amended Delaware Corporation Income Tax Return 1100X Step 5: Lines 1 through 13 contain three columns which must be filled. Column A is for the originally reported figures, Column B is for the net increase or decrease between the original and corrected figures, and Column C is for the correct amount. Give your federal taxable income on line 1.
Amended Delaware Corporation Income Tax Return 1100X Step 6: Complete Schedule 1 documenting interest income on the second page before completing lines 2 through 4. Line 2 documents subtractions, while line 4 documents additions. Your entire net income is then calculated on line 5.
Amended Delaware Corporation Income Tax Return 1100X Step 7: Complete Schedule 2 on the second page before completing the rest of the first page. Transfer the results from column 3 there to line 6 on the first page. Subtract line 6 from line 5 and enter the difference on line 7.
Amended Delaware Corporation Income Tax Return 1100X Step 8: To complete line 8, you must first complete Schedule 3 on the second page. Enter the apportionment percentage from section 3D on line 8.
Amended Delaware Corporation Income Tax Return 1100X Step 9: Follow the instructions on lines 9 through 21 to calculate your tax balance due or refund owed by the state.
Amended Delaware Corporation Income Tax Return 1100X Step 10: A corporate officer should sign and date the bottom of the first page and give their title.
