CMP-TAX: Composite Return (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Form CMP-TAX is Delaware’s 2025 Composite Personal Income Tax Return for nonresident partners and shareholders. It reports Delaware-sourced income, tax liability, credits and payments, and calculates the balance due or refund.
Who files this form
The 2025 Delaware CMP-TAX is a composite personal income tax return for reporting Delaware-sourced income for nonresident partners or shareholders. The form does not state when filing a composite return is required.
What you'll need
Have the business information requested on the form ready, including its name, address, employer identification number or taxpayer ID, nature of business, and date and state of incorporation.
The form calls for these supporting documents:
- Form PIT-CRS for nonrefundable credits or refundable business credits.
- Schedule REW-EST for capital gains tax payments.
- Any other appropriate supporting schedules.
How to file
Complete the business information and applicable return-type box: initial, final, or amended. Enter Delaware-sourced income for nonresidents and complete the tax, credit, and payment lines.
Have the officer sign and date the return, and complete the paid preparer information if applicable. Attach appropriate supporting schedules and keep a copy for your records.
Mail the completed form with any remittance payable to:
Delaware Division of Revenue
PO Box 508
Wilmington, DE 19899-0508
The form directs you to pay any balance due in full.
Common mistakes
- Forgetting to sign the return. The form specifically reminds you to sign.
- Not keeping a copy. Keep a copy for your records.
- Leaving out supporting schedules. Attach the appropriate schedules, including Form PIT-CRS for credits and Schedule REW-EST for capital gains tax payments.
Questions people ask
How is the tax liability calculated?
Multiply the Delaware-sourced income on line 1 by .0660 and enter the result on line 2.
What if nonrefundable credits exceed the tax liability?
Line 4 is line 2 minus line 3. If the result is negative, enter 0.
How do I calculate total payments?
Add lines 5 through 8 and enter the total on line 9. These lines cover estimated taxes paid, capital gains tax payments, S corporation payments, and refundable business credits.
How do I know whether I owe money or have an overpayment?
If line 9 is less than line 4, subtract line 9 from line 4 and enter the balance due on line 10. Pay it in full. If line 4 is less than line 9, subtract line 4 from line 9 and enter the overpayment and refund on line 11.