2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Delaware Gross Receipts Tax for sole proprietors and self-employed individuals. Covers tax rates by business activity category, monthly/quarterly exclusions, filing frequency, and compliance requirements. Delaware has no sales tax but imposes this tax on gross business revenues. Trigger: any person or entity conducting business in Delaware.
Delaware individual income tax for tax year 2026 (Forms PIT-RES and PIT-NON): residency, federal AGI start point and OBBBA decoupling, pension exclusion, standard deduction, graduated rates, personal credits, nonresident proration, estimated tax, deadlines and penalties, with a 2025 extension-season section.