SCT-EXT: S Corporation Request for Extension (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Form SCT-EXT is Delaware’s 2024 S Corporation Request for Extension. It includes a worksheet to calculate personal income tax payable on behalf of nonresident shareholders and reports estimated tax paid, the balance due, and the payment submitted.
Who files this form
Delaware Form SCT-EXT is the S Corporation Request for Extension for tax year 2024. The form does not state which S corporations are required to request an extension.
What you'll need
Have the information needed to complete the form and its worksheet:
- Corporation name, taxpayer ID, and mailing address.
- Calendar or fiscal year ending and the requested extension date.
- Estimated distributive income for the taxable year.
- Total percentage of stock owned by nonresident shareholders.
- Corporation’s apportionment percentage.
- Actual tax liability for the year and estimated tax paid.
- Authorized signer’s name, signature, date, email address, and phone number.
How to file
Complete the corporation information and the taxpayer’s worksheet. Enter the balance due from worksheet line 7 and the amount of this payment in the spaces provided.
Sign and date the form, and provide the authorized signer’s printed name and contact information. Check the designated box if a request for change form is being filed.
Mail the completed form with remittance payable to:
Delaware Division of Revenue
PO Box 0830
Wilmington, DE 19899-0830
Keep a copy for your records. Do not cut the page.
Common mistakes
- Leaving the return unsigned. The form reminds you to sign it.
- Failing to keep a copy for your records.
- Cutting the page. The form explicitly says not to cut it.
Questions people ask
What is Form SCT-EXT used for?
It is Delaware’s S Corporation Request for Extension. This edition is for tax year 2024.
What rate does the worksheet use for tax paid on behalf of nonresident shareholders?
The worksheet directs you to multiply line 3b by 6.60%. It identifies the result as the total personal income tax required to be paid on behalf of nonresident shareholders.
Which worksheet line supplies the balance due shown at the top of the form?
The form asks for the balance due from worksheet line 7.
What does the authorized signer certify?
Under penalties of perjury, the signer declares that they have examined the return, including accompanying schedules and statements, and believe it is true, correct, and complete.