PRT-RTN: Delaware Partnership Return (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Form PRT-RTN is the 2024 Delaware Partnership Return. It reports a partnership's total and Delaware income and deductions, partner counts, and any applicable apportionment percentage.
What you'll need
- Attach a completed copy of U.S. Partnership Return of Income, Form 1065, and all schedules.
- Have the partnership’s taxpayer ID, legal name, address, nature of business, year formed, total number of partners, and number of Delaware resident partners available.
- Use the federal Form 1065 Schedule K amounts referenced on Schedule 1 to report income and deductions.
- If Schedule 2 applies, have records of property owned and rented, employee compensation, and gross receipts for Delaware and all sources.
How to file
Complete the partnership information and Schedule 1. Complete Schedule 2 only if the partnership has income from Delaware and at least one other state, and has one or more partners who are not Delaware residents.
Attach the completed federal Form 1065 and all schedules. Have a partner sign and date the return, and keep a copy for your records.
The form directs you to mail the completed return with remittance payable to:
Delaware Division of Revenue
PO Box 8703
Wilmington, DE 19899-8703
Common mistakes
- Forgetting attachments: The form requires a completed federal Form 1065 and all schedules.
- Leaving the return unsigned: The form reminds you to sign the return.
- Not keeping a copy: Keep a copy for your records.
- Completing Schedule 2 when it does not apply: Complete it only if the partnership has income from Delaware and at least one other state, and at least one partner is not a Delaware resident.
Questions people ask
What does Schedule 1 report?
Schedule 1 reports the partnership’s income and deductions, with separate columns for total amounts and amounts within Delaware.
When should I complete Schedule 2?
Complete Schedule 2 only if the partnership has income derived from or connected with sources in Delaware and at least one other state, and has one or more partners who are not Delaware residents.
Do I need to attach the federal partnership return?
Yes. Attach a completed copy of federal Form 1065 and all schedules.
How do I indicate an amended return or an inactive partnership?
The form has checkboxes for “Amended Return” and “Partnership Dissolved or Inactive.” Check the applicable box or boxes.
How do I report an address change?
Check “Change of Address” and the applicable address-type boxes: location, mailing, or billing.