SCT-SSR: S Corporation Shareholders Information Return (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Delaware Form SCT-SSR is the S Corporation Shareholders Information Return. It reports a shareholder’s share of income, losses, deductions, state modifications and income tax credits, along with estimated tax paid on behalf of an individual nonresident shareholder.
What you'll need
Have these details and records available to complete the form:
- The shareholder’s name, address, taxpayer ID, percentage of stock owned, and resident or non-resident status.
- The S corporation’s name, address, and taxpayer ID.
- Fiscal-year beginning and ending dates, if applicable.
- Form SCT-SSA amounts for the shareholder’s income, losses, and deductions referenced on SCT-SSR.
- Form SCT-RTN amounts for the state modifications referenced on SCT-SSR.
- Amounts of approved refundable and nonrefundable income tax credits from the S corporation, and estimated tax paid on behalf of the individual non-resident shareholder.
The form directs you to attach a schedule for other income or loss.
Questions people ask
What does Form SCT-SSR report?
It reports an S corporation shareholder’s share of income, deductions, and credits. This edition is for tax year 2024.
Does the form distinguish between resident and non-resident shareholders?
Yes. It asks you to check the applicable Resident or Non-Resident box.
Do I need to attach anything for other income or loss?
Yes. The other income or loss entry, which references Form SCT-SSA, line 12, says to attach a schedule.
What credits and tax payments appear on the form?
The form has entries for approved nonrefundable and refundable income tax credits from the S corporation, plus estimated tax paid on behalf of the individual non-resident shareholder.