The Division of Revenue posted Technical Information Memorandum 2017-1 granting an automatic extension of time from March 15 to April 18 to file Form 1100, Delaware Corporation Income Tax Return for C corporations for calendar year taxpayers to coincide with the deadline to file Form 1120, U.S. Corporation Income Tax Return. Delaware will enact legislation in 2017 to adopt the same due dates for business tax returns effective for tax years beginning after December 31, 2016.

Delaware – Grants Automatic Extension of Time to April 18th to file Income Tax Returns for C Corporations