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Delaware charges a franchise tax on the corporations incorporated in it. Franchise taxes in Delaware are higher than in most other states which typically get revenue from corporate income taxes on the portion of the corporation's business done in that state. Delaware's franchise taxes supply about one-fifth of its state revenue. [17]
Self-employment tax (like social security, below) 1441–1465: Withholding of tax on nonresidents 1501–1564: Consolidated returns and affiliated groups (corporations) 2001–2210: Estate tax on transfers at death 2501–2704: Gift tax and tax on generation skipping transfers 3101–3241: Social security and railroad retirement taxes 3301–3322
The Flag of Delaware. Delaware (/ ˈ d ɛ l ə w ɛər / ⓘ DEL-ə-wair) is a state in the Mid-Atlantic and South Atlantic regions of the United States. It borders Maryland to its south and west, Pennsylvania to its north, New Jersey to its northeast, and the Atlantic Ocean to its east.
The auditor of accounts of Delaware is a constitutional officer in the executive branch of the U.S. state of Delaware. The incumbent is Lydia York , a Democrat , who was elected to the position in the November 2022 general election and sworn in on January 3, 2023, at Delaware State University . [ 3 ]
The Delaware Supreme Court is the state's highest court. The Delaware Superior Court is the state's trial court of general jurisdiction. The Delaware Court of Chancery deals primarily in corporate disputes. The Family Court handles domestic and custody matters. The Delaware Court of Common Pleas has jurisdiction over a limited class of civil ...
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This is an accepted version of this page This is the latest accepted revision, reviewed on 26 January 2025. U.S. state This article is about the U.S. state. For other uses, see Delaware (disambiguation). State in the United States Delaware State Flag Seal Nickname(s): The First State; The Small Wonder; Blue Hen State; The Diamond State Motto: Liberty and Independence Anthem: "Our Delaware ...
DSTs can be structured as a pass through entity, so that any income will go straight to each individual trustee's Form 1040 and state's tax returns, thus avoiding income tax at the entity level. [2] [11] [12] Features of a Delaware statutory trust are very attractive to many business entities. These features include: [7] [13]
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