Delaware Division of Revenue Form Instructions

Form PRT-RTN — Delaware Partnership Return

Official textrevenuefiles.delaware.gov

2 0 2 5
D E L A W A R E
F O R M
D I V I S I O N O F R E V E N U E
Partnership Return

For Fiscal Year beginning
Legal Partnership Name
Street Address
City State Zip Code
Prepare
Reset
For Print and ending
Taxpayer ID
Nature of Business (See instructions) Partnership Dissolved or Inactive Amended Return
A. Check Applicable Box(es):
Change of Address
Location Mailing Billing
If address changed, check applicable box(es):
Yes No
DID THE PARTNERSHIP HAVE INCOME DERIVED FROM OR CONNECTED WITH SOURCES IN DELAWARE?
B. DID THE PARTNERSHIP HAVE DELAWARE RESIDENT PARTNERS?

# NUMBER OF DELAWARE RESIDENT PARTNERS

C. TOTAL NUMBER OF PARTNERS
D. YEAR PARTNERSHIP FORMED
Yes No
SCHEDULE 1 - PARTNERSHIP SHARE OF INCOME AND DEDUCTIONS WITHIN AND WITHOUT DELAWARE

  1. ORDINARY INCOME (LOSS) (Federal Form 1065, Schedule K, Line 1)
  2. APPORTIONMENT PERCENTAGE (Delaware Form PRT-RTN, Schedule 2, Line 16)
  3. ORDINARY INCOME APPORTIONED TO DELAWARE - Multiply Line 1 by Line 2 4.
  4. .00

2.

  1. .00

COLUMN A COLUMN B
Total Within Delaware
4.

Table from the official PDF (page 1)
Text version of this table
4. 5. 6. 7. 8. 9. 10. 11. 12a. 12b. 12c. 13. 14.ENTER in Column A the Amount from Line 1 and in Column B the Amount from Line 3
NET INCOME (LOSS) FROM RENTAL REAL ESTATE ACTIVITIES, (Federal Form 1065, Schedule K, Line 2)
NET INCOME (LOSS) FROM OTHER RENTAL ACTIVITIES, (Federal Form 1065, Schedule K, Line 3c)
GUARANTEED PAYMENTS (Federal Form 1065, Schedule K, Line 4c)
INTEREST INCOME (Federal Form 1065, Schedule K, Line 5)
DIVIDEND INCOME (Federal Form 1065, Schedule K, Line 6a)
ROYALTY INCOME (Federal Form 1065, Schedule K, Line 7)
NET SHORT TERM CAPITAL GAIN (LOSS) (Federal Form 1065, Schedule K, Line 8)
NET LONG TERM CAPITAL GAIN (LOSS) (Federal Form 1065, Schedule K, Line 9a)
COLLECTIBLE GAIN (LOSS) (Federal Form 1065, Schedule K, Line 9b).00
UNRECAPTURED SECTION 1250 GAIN (Federal Form 1065, Schedule K, Line 9c).00
NET GAIN (LOSS) UNDER SECTION 1231 (Federal Form 1065, Schedule K, Line 10)
OTHER INCOME (LOSS) (Federal Form 1065, Schedule K, Line 11)

Table from the official PDF (page 1)
Text version of this table
DEDUCTIONS:
16. 17. 18. 19. 20.CHARITABLE CONTRIBUTIONS (Federal Form 1065, Schedule K, Line 13a)
SECTION 179 EXPENSE DEDUCTION (Federal Form 1065, Schedule K, Line 12)
EXPENSES RELATED TO INVESTMENT INCOME (LOSS) (Federal Form 1065, Schedule K, Lines 13b and 13c)
OTHER DEDUCTIONS (Federal Form 1065, Schedule K, Line 13e)
QUALIFIED EXPENSES RELATED TO OPERATING A MARIJUANA ESTABLISHMENT DISALLOWED AS A DEDUCTION FOR FEDERAL PURPOSES

    20.
    Attach Completed Copy of U.S. Partnership Return of Income Form 1065 and ALL Schedules.
    DFPRTRTN2025019999V1
    Revision 20251105

    2 0 2 5
    D E L A W A R E
    F O R M
    D I V I S I O N O F R E V E N U E
    Partnership Return
    Legal Partnership Name
    
    Taxpayer ID
    SCHEDULE 2 - APPORTIONMENT PERCENTAGE. Complete only if Partnership has income derived from or connected with sources in Delaware and at least one other state, and if it has one or more partners who are not residents in Delaware.

    # SECTION A GROSS REAL AND TANGIBLE PERSONAL PROPERTY COLUMN A COLUMN B

    Table from the official PDF (page 2)
    Text version of this table
    SECTION AGROSS REAL AND TANGIBLE PERSONAL PROPERTYDelaware Sourced Beginning of Year End of YearTotal Sourced (All Sources)
    End of YearBeginning of YearEnd of Year
    1. 2. 3. 4. 5.TOTAL REAL & TANGIBLE PROPERTY OWNED.00.00.00.00
    REAL & TANGIBLE PROPERTY RENTED (eight times annual rental paid) Line 1 to Line 2.00.00.00.00
    TOTAL - Add LESS: Value at original cost of real & tangible property (See instructions) NET VALUES - Subtract Line 4 from Line 3.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

    6.
    AVERAGE VALUES - Divide Line 6 by 2 7.

    # SECTION

    WAGES, SALARIES, AND OTHER COMPENSATION PAID OR ACCRUED TO EMPLOYEES
    B
    Delaware Sourced Total Sourced (All Sources)

    WAGES, SALARIES, AND OTHER COMPENSATION OF ALL EMPLOYEES
    8.

    # SECTION C GROSS RECEIPTS SUBJECT TO APPORTIONMENT

      GROSS RECEIPTS FROM SALES OF TANGIBLE PERSONAL PROPERTY
      9.
      GROSS INCOME FROM OTHER SOURCES (See attachment) 10.
      TOTAL - Add Line 9 to Line 10 11.

      # SECTION D DETERMINATION OF APPORTIONMENT PERCENTAGES

      ENTER AMOUNT FROM COLUMN A, LINE 7
      12a.
      ENTER AMOUNT FROM COLUMN B, LINE 7
      12b.
      ENTER AMOUNT FROM COLUMN A, LINE 8
      13a.
      ENTER AMOUNT FROM COLUMN B, LINE 8
      13b.
      ENTER AMOUNT FROM COLUMN A, LINE 11
      14a.
      ENTER AMOUNT FROM COLUMN B, LINE 11
      14b.

        12a. .00
        =
        12c.
        12b. .00 .00
        13a.
        =
        13c.
        13b. .00 .00
        14a.
        =
        14c.
        14b. .00
        TOTAL COMBINED APPORTIONMENT PERCENTAGES - Add Line 12c, Line 13c, and Line 14c 15.
        APPORTIONMENT PERCENTAGE (See instructions) 16.
        15.
        16.

        # BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS

        Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any knowledge.

        SIGNATURE OF PARTNER DATE
        PHONE NUMBER
        EMAIL ADDRESS
        DFPRTRTN2025029999V1
        Revision 20251105

        PAID PREPARER SIGNATURE DATE ADDRESS CITY STATE ZIP CODE EIN, SSN or PTIN PHONE NUMBER

        EMAIL ADDRESS
        MAIL COMPLETED FORM WITH
        REMITTANCE PAYABLE TO:
        Delaware Division of Revenue PO Box 8703 Wilmington, DE 19899-8703

        Source: view the official PDF

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