SCT-SSA: S Corporation Reconciliation Shareholders Schedule A (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form SCT-SSA reconciles an S corporation’s ordinary income or loss to total net income or loss. It reports total and Delaware amounts, including rental income, investment income, gains, and deductions, and carries the Delaware total net income or loss to Form SCT-RTN.
What you'll need
Have these forms and details available to complete SCT-SSA:
- Federal Form 1120S, Schedule K: The form uses income, gain, loss, and deduction amounts from this schedule.
- Delaware Form SCT-RTN, Schedule 1D, line 8: This provides the apportionment percentage.
- S corporation information: Name, taxpayer ID, and fiscal-year beginning and ending dates, if applicable.
- A schedule for other income or loss: Line 12 directs you to attach a schedule.
- Applicable business expense amounts: Line 18 covers ordinary and necessary business expenses not allowed on the federal return for a Delaware-licensed marijuana-related business.
Questions people ask
What is SCT-SSA used for?
The form reconciles an S corporation’s ordinary income to total net income.
How do I calculate ordinary income apportioned to Delaware?
Enter ordinary income or loss from Federal Form 1120S, Schedule K, line 1 on SCT-SSA line 1. Enter the apportionment percentage from Form SCT-RTN, Schedule 1D, line 8 on line 2. Multiply line 1 by line 2 and enter the result on line 3.
What goes in columns A and B on line 3a?
Enter the amount from line 1 in column A, labeled “Total.” Enter the amount from line 3 in column B, labeled “Within Delaware.”
How do I calculate total net income or loss?
Add lines 3a through 12 to get line 13. Add lines 14 through 18 to get line 19. Subtract line 19 from line 13 to get total net income or loss on line 20.
Where does the final Delaware amount go?
Enter the amount from line 20, column B on Form SCT-RTN, line 1.