The document provides instructions for Delaware partnership tax return Form 300-I for tax year 2007. It states that any partnership doing business in Delaware or with Delaware-sourced income must file this return. It provides details on how to calculate the partnership's tax liability, the apportionment percentage for multi-state partnerships, and schedules for reporting income, deductions, and each partner's share. Partnerships must file by the 30th day of the 4th month after the close of their tax year. Penalties may apply for late or fraudulent filings.
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Form 990-EZ is filed by the organizations whose gross receipts are less than $200,000 and total assets at the end of the year are less than $500,000. Steps to complete Form 990-EZ are explained in detail .
Sample Company Profile at www.formsbirds.com/company-profile-sampleAnne Thornshberry
A company profile is a professional introduction of the business and aims to inform the audience about its products and services. It can be used as a marketing tool, to attract investors and clients who might be interested in the product or service provided by the company. Usually, a company profile includes several items, such as a firm’s history, number and quality of its human, physical resource, management structures, goods or services, reputation as well as its past, current and anticipated performance etc.. Writing a concise, creative and attention-grabbing corporate profile is very important. Sample company profile formats or company profile templates listed below will give you inspirations. With these company profile sample templates, you will make a perfect company profile quickly.
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Form 990-EZ is filed by the organizations whose gross receipts are less than $200,000 and total assets at the end of the year are less than $500,000. Steps to complete Form 990-EZ are explained in detail .
21 A taxpayer works in a foreign country beginning April 1, 2012 t.docxeugeniadean34240
21 A taxpayer works in a foreign country beginning April 1, 2012 through May15, 2013. If the tax payer’s foreign earned income for 2012 is $77900, his foreign earned income exclusion for 2012 is
A 71455 B 34818 C 0 D95100 E 77900
22 Nondeductible taxes include all of the following except
A federal gift taxes
B real estate tax paid on behalf of the taxpayer’s son
C Social security taxes
D All of these are nondeductible taxes
E Gasoline taxes
23 Supporting evidence to justify a casualty loss deduction includes all the following except
A the cost to repair the property to its pre-incident condition
B all of these provide supporting evidence to justify a casualty loss deduction
C the FMV immediately before and after the loss
D pictures taken before and after the casualty
E appraisal of the property before and after the casualty
24A maximum deduction limitation of 30% of AGI applies to charitable contributions to public charities of which one of the following types of properties.
A appreciated capital gains property that is not reduced by any amount of appreciation
B cash or property other than appreciated capital gains property
C contributions of inventory
D none of the other choices
E Cash contributions
25A tornado damaged Angela’s home. Prior to the storm, her living expenses were $1200 a month, Angela had to move out of her home for three months while it was being fix. During that time, her living expenses increased by $800 a month. The insurance company reimbursed Angela $1000 a month during the three months to cover her living expenses. The amount that Angela must include in gross income is
A 2400 B 3000 C 0 D600 E none of the other choices
26Which of the following is not a factor considered in determining whether an activity is a business or a hobby
A relative amount of pleasure derived from the activity
B time and effort devoted to the activity
C all of these are factors considered in determining whether all activity is a business or a hobby.
D extent of dependence on the activity for financial support
E Locating the activity in the taxpayer’s home
27a tax attorney uses a country club to entertain clients and spends the following amounts : annual dues, $1000; personal meals, $1500; business meals,$2500 . He uses the country club 30% for business. What is the deductible expenses?
A 750 B 1550 C 375 D 1250 E none of the other choices
28what is the standard mileage rate for computing the deductible cost of operating a car for business purposes during 2012.
A 0.555 B 0.23 C 0.14 D 0.19 E 0.50
29A taxpayer reports $35000 as net profit on schedule C. the taxpayer also report wage income of $15000. The taxpayer’s deduction for AGI for the employer’s share of the self-employment tax in 2012 is
A none of the other choices B2677 C 2472 D 2150 E4229
30the maximum amount that a 54-year-old sole proprietor can contribute to his simple plan in 2012 is
A 14000 B5000 C 17000 D 11500 E 22500
.
Calculate the gross income.At any time during 2019, did you receiv.pdfsattarali527
Calculate the gross income.
At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any
financial interest in any virtual currency? Yes No Part I Additional Income 1 Taxable refunds,
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or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C. 4
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Form 300i Delaware Partnership Instructions
1. DELAWARE PARTNERSHIP RETURN INSTRUCTIONS
DELAWARE
FORM 300-I FOR TAX YEAR 2007
GENERAL INSTRUCTIONS
WHO MUST FILE RETURNS:
A PARTNERSHIP RETURN MUST BE COMPLETED BY ANY BUSINESS TREATED AS A PARTNERSHIP FOR
FEDERAL PURPOSES WHICH HAS ANY INCOME OR LOSS, REGARDLESS OF AMOUNT, DERIVED FROM OR
CONNECTED WITH A DELAWARE SOURCE. IF THE PARTNERSHIP HAS NO DELAWARE SOURCED INCOME OR
LOSS, NO RETURN IS REQUIRED TO BE FILED.
Income derived from Delaware sources includes: (a) income attributable to the ownership of any interest in real
property or tangible personal property located in Delaware and intangible personal property to the extent the intangible is
used in a trade, business, profession or occupation carried on in Delaware; and
(b) income attributable to a trade, business, profession or occupation conducted in Delaware.
COMPUTATION OF THE TAX:
A partnership, as such, is not subject to tax. Instead, the partnership’s partners are liable for Delaware personal income
tax on their respective shares of partnership income.
A non-resident partner of a partnership with income from Delaware sources must file Form 200-02 NR (Non-Resident
Delaware Income Tax Return or a Composite Return) and report their share of Delaware sourced partnership income or
loss. A resident partner must file Form 200-01 (Delaware Resident Income Tax Return) and must report their share of
partnership income or loss.
WHEN AND WHERE TO FILE:
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Partnerships must file by the 30 day of the fourth month following the close of their tax year. Returns should be mailed to
the Delaware Division of Revenue, P.O. Box 8703, Wilmington, DE 19899-8703.
EXTENSION OF TIME TO FILE:
Extension of time to file returns may be obtained by submitting a copy of the Federal Extension Application on or before
the due date of the partnership return. A photocopy of the approved Federal extension MUST be attached to the final
return when filed. The approved Federal extension will extend the due date of the Delaware return to the same date as your
Federal extension due date.
PENALTIES AND INTEREST:
PENALTY – FAILURE TO FILE – A penalty will be imposed on partnerships for failure to file a partnership return or
failure to furnish the information on such return. The amount of the penalty imposed for each month such failure
continues, is the 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.
PENALTY – NEGLIGENCE/FRAUD – The law provides severe penalties for a false or fraudulent return, or for making a false
certification. The mere fact that the figures you report on your Delaware return are taken from your Federal return will not
relieve you from the imposition of these penalties.
AMENDED RETURNS:
The Partnership can make changes to income, deductions, credits, etc., by filing an Amended Partnership Return. This form
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
Amended Federal Form 1065, with all supporting schedules, must be attached to the Delaware Amended Return.
2. DELAWARE PARTNERSHIP RETURN INSTRUCTIONS
DELAWARE
FORM 300-I FOR TAX YEAR 2007
SPECIFIC INSTRUCTIONS
NATURE OF BUSINESS:
Please enter the Business code number from Federal Form 1065, Item C on page 1.
LINE A:
If the address of the partnership has changed, check the Change of Address box. Also indicate which address has changed by
checking the box for Location, Mailing and/or Billing address.
LINE C:
Every partnership must attach a complete copy of the Federal Form 1065, as filed with the Internal Revenue Service,
including all schedules other than Schedule K-1.
SCHEDULE 1:
This schedule is to be completed by a l l partnerships required to file in Delaware. Any partnership claiming the pass-
through of any Delaware Business Tax Credit should consult with the Bureau of Office Audit, 577-8994.
LINE 3 – If the partnership did business in Delaware and one or more other states during the year, Line 3 should be derived
by multiplying the partnerships income on line 1 times the apportionment factor calculated on Schedule 2, Section D, Line 16,
unless the partnership has maintained records of allowing for a complete separate accounting for its items of Delaware
sourced income and deductions. If the partnership did business only in Delaware, then it is not necessary to complete
Schedule 2, and Columns A and B will be the same.
You must attach an explanatory statement: (a) with respect to any item allocated, in whole or in part, to a source
outside Delaware; and (b) in the event a partnership conducting business in Delaware and in one or more other states does
not calculate Column B by means of the apportionment percentage method.
LINES 5 THROUGH 14 – Items connected with or derived from sources within Delaware include: (1) taxable dividends, net
gains or losses from sales of intangible personal property when Delaware is the place from which the trade or
business of the filing partnership is directed or managed provided the property is used in a trade or business of the
partnership; and (2) income derived by virtue of an activity conducted, or tangible property located, in Delaware.
SCHEDULE 2:
Partnerships with (a) income or loss derived from or connected with sources within Delaware and another State, and (b)
one or more partners who are non-residents of Delaware, must file Schedule 2.
Include in the factor on the appropriate line the partnership’s share of: a) real and tangible property owned and/or
rented; b) wages, salaries, bonuses and other compensation; c) gross receipts from the sale of tangible personal
property; and, d) gross income from other sources resulting from the partnership’s proportionate ownership as a general
or limited partner in an active partnership.
NOTE: COLUMN A RELATES TO PROPERTY AND ITEMS OF INCOME AND/OR LOSS FOR THE PARTNERSHIP
DERIVED FROM SOURCES WITHIN DELAWARE. COLUMN B RELATES TO THE TOTAL OF ALL SOURCES OF
PROPERTY AND ITEMS OF INCOME AND/OR LOSS FOR THE PARTNERSHIP.
LINE 1 – Enter the original cost value of real and tangible personal property owned and used by the partnership; for
the beginning and at the end of the taxable year.
LINE 2 – Enter the value of rented real and tangible property used by the partnership. The value is computed as eight
(8) times the annual rental cost of the property.
NOTE: REAL AND TANGIBLE PERSONAL PROPERTY OWNED BY THE UNITED STATES GOVERNMENT THAT IS
USED OR OPERATED BY THE PARTNERSHIP SHALL BE DISREGARDED.
LINE 3 - Add Lines 1 and 2.
3. DELAWARE PARTNERSHIP RETURN INSTRUCTIONS
DELAWARE
FORM 300-I FOR TAX YEAR 2007
LINE 4 - Enter the original cost value of any real and tangible personal property for which income was reported on
Page 1, Schedule 1, Line 2 through 7.
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. SECTION B - WAGES, SALARIES AND OTHER
COMPENSATION LINE 8 - Enter in Column A, the total wages, salaries, bonuses and other compensation you paid or
accrued to employees 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.
SECTION C – GROSS RECEIPTS SUBJECT TO APPORTIONMENT LINE 9 - Enter in Column A, the partnership’s gross
receipts from sales of tangible personal property physically delivered to the purchaser or his agent within the State of
Delaware. DO NOT INCLUDE delivery to the United States Mail or to a common or contract carrier for shipment to a
place outside Delaware. Enter in Column B, the partnership’s total gross receipts from the sales of tangible personal property
for the taxable year.
LINE 10 - Enter in Column A, all other gross income (if any) of the partnership from sources derived from activities
performed within the State of Delaware which is not tax exempt and/or reflected on Page 1, Schedule 1, Lines 2
through 7. Enter in Column B, all other gross income (if any) of the partnership, regardless of source, which is not tax
exempt and/or reflected on Page 1, Schedule 1, Lines 2 through 7.
LINE 11 - Add Lines 9 and 10.
SECTION D - DETERMINATION OF APPORTIONMENT PERCENTAGE NOTE: ALL PERCENTAGES SHOULD BE
COMPUTED TO AT LEAST SIX (6) DECIMAL PLACES (FOR EXAMPLE: 33.1234%).
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 11.
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 15 by three (3). If the partnership only has two apportionment factors, divide Line 15 by two (2). If the partnership
has only one apportionment factor, enter the amount of Line 15 on Line 16.
4. DELAWARE PARTNERSHIP RETURN INSTRUCTIONS
DELAWARE
FORM 300-I FOR TAX YEAR 2007
SCHEDULE K-1:
The partnership is required to prepare and give a Schedule K-1 to each person who was a partner in the partnership at any
time during the year.
For an individual partner, enter the partner’s social security number (SSN) or individual taxpayer identification number (ITIN).
For all other partners, enter the partner’s EIN.
Identify the partner’s type of entity by entering the appropriate code and descriptions. These codes are identified below:
Partner’s Type of Entity Codes and Descriptions
CODE DESCRIPTION CODE DESCRIPTION
01 Individual 08 Trust
02 Partnerships 09 Cooperative
03 Non-Profit 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
The amounts reported in Column B should equal, in the case of Delaware residents, the total of Lines 1 through 11 of the
Federal Form K-1. In the case of non-residents, it should equal the total of the Column B (“Within Delaware”) from Page 1,
Schedule 1, Lines 4 through 14.
Toll-free telephone number (Delaware only) 1-800-292-7826
Kent County
New Castle County Sussex County
Thomas Collins Building
Carvel State Office Building 20653 N. DuPont Highway
540 S. DuPont Highway
820 North French Street Suite 2
Suite 2
Wilmington, DE 19801 Georgetown, DE 19947
(302) 577-8200 Dover, DE 19901 (302) 856-5358
(302) 744-1085
Mail return to Delaware Division of Revenue, P.O. Box 8703, Wilmington, Delaware 19899-8703 (REVISED 09/18/07)