Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent - Division Of Revenue Page 31

Download a blank fillable Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent - Division Of Revenue in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent - Division Of Revenue with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

5. “Real Estate Developer” involves the acquisition of land (raw or improved), the
building of structures thereon, and the sale of the land with structure to customers.
B. Specific Documents Required
1. Resident and non-resident contractors alike must obtain and comply with:
(a) Contractor and subcontractor licensing requirements set forth in Title 30,
Delaware Code, Chapter 25.
(b) Department of Labor Form UC-l and applicable worker's compensation
documents may be obtained in the licensing packet available from the
Division of Revenue, which will forward these documents, to the respective
agencies.
2. Non-residents must comply, in addition to the requirements set forth above, with-
the non-resident contractor bonding provisions of Title 30, Delaware Code,
Chapter 3, as summarized in Paragraph II. A. of this memorandum.
C. Liability of Non-Resident Contractor or Subcontractor Employing Solely
Non-Resident Personnel
1. Non-resident contractors or subcontractors employing solely non-resident
personnel must comply with Title 30, Delaware Code, Chapters 3 and 25; as well
as Chapter 11 (pertaining to withholding taxes). Additionally, every non-resident
contractor or subcontractor employing resident or non-resident individuals at any
construction site within the State must withhold Delaware State income taxes
from any remuneration paid to such individuals. Delaware state withholding taxes
must be withheld from such individuals' salaries regardless of their state of
residence or if such individual has another state's income tax withheld from that
salary.
2. However, non-resident contractors employing solely non-resident personnel are
not required to obtain Delaware unemployment compensation insurance for such
non-Delaware residents.
3. Any Delaware residents employed by a non-resident contractor or subcontractor
must be covered by Delaware unemployment compensation insurance in
compliance with Department of Labor specifications.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial