COMBINED REGISTRATION APPLICATION FORM
This Combined Registration Application (CRA) must be completed by all persons or companies conducting any business activity in Delaware,
or having one or more employees who will work in Delaware or who are residents of Delaware, for whom you are withholding Delaware
income tax.
The CRA additionally contains a Special Requirements for Contractors form, which must be completed by Resident Contractors and Non-
Resident Contractors (along with all listed additional forms).
PLEASE BE ADVISED: If you are applying for a license categorized under ‘Private Detective,’ ‘Security Guard Co,’ ‘Security
Systems,’ ‘Bail Enforcement Agent,’ or ‘Pawnbroker/Secondhand Dealer/Scrap Metal Dealer,’ you MUST FIRST obtain State Police
approval in order to obtain a validated State business license.
Withholding and Gross Receipts returns can be filed electronically online at If you wish to file a paper gross
receipts return, you must log into the gross receipts website and print personalized gross receipts forms. If you wish to file paper withholding
returns, you will find blank returns under the forms link on our website. Please direct any questions or concerns regarding this application to
(302) 577-8778 or (302) 577-8779.
Upon completion of this form, you may mail the CRA, with the required license fee(s), if
applicable, to:
DIVISION OF REVENUE
P.O. BOX 8750
WILMINGTON, DE 19899-8750
NOTE: This application may not be accepted if all the necessary information is not provided, or if the application is not signed and
dated by an owner or officer.
SPECIFIC LINE INSTRUCTIONS - PLEASE READ CAREFULLY - PLEASE PRINT CLEARLY OR TYPE
Line 1 (FEIN or SSN). Enter your Federal Identification Number (FEIN) or Social Security Number (SSN), whichever you use for federal
purposes. If you are an employer or business ownership that is not a Sole Proprietorship, you must have a FEIN. You can apply for a number
using Federal Form SS-4, or by calling your nearest IRS office. If you have applied for a FEIN, please enter “Applied For” on Line 1, and the
Division of Revenue will assign a temporary number until your FEIN has been received. You must notify the Business Master File Unit at
(302) 577-8778 when your FEIN is obtained. All of your tax returns should be filed under ONE ID number. If you are a sole proprietor and
you have obtained a FEIN, you must enter both numbers on Line 1 of Part A or C.
Part A - To Be Completed By All Taxpayers That Need To Register Their Business Or Withholding For The First Time
All applicable questions in Part A MUST be answered.
Line 1
Name
Enter the name of the business (individual, partnership, corporate name, governmental agency, etc.).
Line 2
Trade Name
Enter the trade name of your business if different from the primary business name on Line 1.
Line 3
Primary Location
Enter the address of your primary business location; this is the physical address where the license
Address
will be displayed (a P.O. box is not an acceptable primary location address).
Line 4
Mailing Address
Enter the address to which correspondence should be mailed, if different from your primary business
location.
Line 5
Accounting Period
Please check the appropriate box that indicates the period of your taxable year. If you are a fiscal
year taxpayer, please enter the last month and day of the taxable year.
Line 6
Incorporation State
If you are incorporated, please enter the two letter postal abbreviation for state in which you are
incorporated.
Line 7
Incorporation Date
If you are incorporated, please enter the date on which you became incorporated.
Line 8
Start Date
Enter the date your business operations began, or will begin in Delaware
Line 9
Ownership Type
Enter one of the following applicable two digit ownership codes:
01 Sole Proprietorship
09 Cooperative
23 Limited Liability Company
31 LLC - Corporation
02 Partnership
10 Other (Explain)
24 Limited Liability Partnership
32 LLC - Non-Elect
03 Non-Profit Corporation
11 Holding/Investment Company
25 Delaware State Government
33 LLC - Non-Elect Individual
04 Corporation
12 Professional Association
26 Delaware County Government
34 QSSS
06 Sub-Chapter S Corporation
18 Employer - Domestic Employee(s)
27 Delaware Municipal Government
35 Withholding Agent Only
07 Federal Government
20 Bank
28 Other State Government Agency
08 Fiduciary (Estate or Trust)
21 Insurance Company
30 LLC - Partnership
Line 10
Sub Chapter S
If you indicated ‘06 - Sub Chapter S Corporation’ on Line 9, indicate if you have shareholders that are
Corporations
NOT Delaware residents.
Line 11
Parent Company Name
If you have a parent company, enter the name.