Delaware Businesses

State of Delaware Business Income Tax Extensions – Tax Year 2010

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 GENERAL INSTRUCTIONS

For most corporations, the State of Delaware requires that a business income tax extension is filed, regardless of whether a corporation owes additional state income tax or expects a tax refund.

To apply for a state tax extension, submit Form 1100-EXT (Delaware Division of Revenue Corporation Income Tax Request for Extension) to the Delaware Division of Revenue. As long as this form is completed accurately and on-time, the corporation will be granted an automatic six-month tax extension from the original filing deadline (typically March 15th).

For Partnerships and LLCs filing as partnerships, an extension of time to file may be obtained by submitting a copy of the Federal tax extension (IRS Tax Form 7004 , Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) on or before the due date of the state tax return. Additionally, a copy of the approved Federal extension MUST be attached to the final return when filed. The approved Federal tax extension will extend your filing deadline for the Delaware tax return to the same date as your extended Federal tax return deadline.

It’s important to note that filing a Delaware tax extension will not provide you with additional time to pay any tax balance due. If a corporation owes tax for that year, it must still be paid by the original filing deadline (typically March 15th) or interest and penalties will apply.

For additional information, please visit the State of Delaware Department of Revenue website .

 




 DELAWARE STATE INCOME TAX EXTENSION FORMS


Print and Mail:
Form 1100-EXT (Delaware Division of Revenue Corporation Income Tax Request for Extension)

Mail to:
Delaware Division of Revenue
P.O. Box 8751
Wilmington, DE  19899-8751


Or, Print and Mail:
Form 1100S-EXT (Delaware Division of Revenue S Corporation Income Tax Request for Extension)

Mail to:
Delaware Division of Revenue
P.O. Box 8735
Wilmington, DE  19899-8735


For more information, see Delaware’s Division of Revenue “Business Services” Center .