2 Guides across 1 job. Each Guide 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 Return (Form PIT-RES) for sole proprietors and single-member LLCs. Covers the seven-bracket graduated system (0%–6.6%), Delaware standard deduction, modifications to federal AGI, and personal credits. Trigger: taxpayer is a Delaware resident with gross income exceeding filing thresholds.