The Delaware LQ9 form is a document required for owners of manufactured-home communities in Delaware to report and remit a monthly assessment to the Delaware Manufactured Home Relocation Trust Fund. This assessment, which amounts to $3.00 per rented lot, is shared equally between the tenant and the owner. Designed to assist homeowners facing relocation due to land-use changes, the fund also covers the transport and disposal of abandoned homes.
For those responsible for completing this form, it's essential to ensure accurate reporting and timely submission. Start the process by clicking the button below to fill out the form.
The Delaware LQ9 form serves a critical function in the state's management of manufactured home communities. Established under Delaware House Bill No. 2, this form is integral for ensuring the financial support of the Delaware Manufactured Home Relocation Trust Fund. Each month, owners of manufactured-home communities are required to collect a $3.00 assessment for each rented lot, which is split evenly between the tenant and the lot owner. This fee is vital for assisting homeowners who must relocate due to changes in land use and for covering costs associated with the transport and disposal of mobile homes that can no longer remain in their current locations. The Delaware Manufactured Home Relocation Authority oversees the Trust Fund and set forth the assessment requirements in 2004. To maintain compliance, landlords must collect the tenant’s portion of the assessment as additional rent and report any delinquent payments on a quarterly basis using the accompanying Schedule 1. Notably, even if a tenant fails to pay their share, the owner remains responsible for their portion of the assessment. This form must be completed and submitted to the Delaware Division of Revenue, along with payment, by the twentieth day following the close of each calendar quarter, ensuring that the Trust Fund remains adequately funded to support those in need.
Things to Do When Filling Out the Delaware LQ9 Form:
Things Not to Do When Filling Out the Delaware LQ9 Form:
DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9
In accordance with Delaware House Bill No. 2 of the First Session of the 142nd Delaware General Assembly, any owner of a manufactured- home community must remit a monthly $3.00 assessment per rented lot to the Delaware Manufactured Home Relocation Trust Fund. One- half this amount ($1.50) is to be paid by the lot’s tenant and one-half ($1.50) by the lot’s owner. The Relocation Trust Fund has been created to financially assist manufactured-home owners forced to relocate due to land-use changes. The Fund will also pay for the transport of immovable mobile homes, as well as for the removal and/or disposal of abandoned homes left in a community.
The Delaware Manufactured Home Relocation Authority, which was created to administer the Trust Fund, adopted the monthly $3.00 assessment at its February 19, 2004 Board meeting.
The landlord of a manufactured-home community shall collect the tenant’s portion of the assessment on a monthly basis as additional rent. An assessment is not due or collectable for a vacant lot. If a lot is rented for any portion of a month, the full monthly assessment must be paid to the Trust Fund by both the tenant and the owner.
Included with Form LQ9 is a Schedule 1 listing for delinquent tenants who have failed to pay their one-half ($1.50) monthly Trust Fund assessment. Owners are to report all delinquent tenants each quarter using the Schedule 1. (Please photocopy the enclosed Schedule 1 for multiple copies.) Owners are still responsible for their portion of the assessment ($1.50) even if a tenant fails to pay. If a delinquent tenant
pays for a prior quarter, please report it on Line 4, Column B.
The assessment documents and payments are due the twentieth day after the close of each calendar quarter. Should you have any ques- tions regarding the Assessment Form, please call the Division of Revenue at (302) 577-8681. For questions regarding the Authority, please call the Delaware Manufactured Home Relocation Authority at (302) 674-7768.
Every owner and/or landlord of a manufactured-home community in Delaware must complete the enclosed Manufactured Home Relocation Trust Fund Form LQ9 and Schedule 1 on a quarterly basis. Please remit with payment to the following address:
DELAWARE DIVISION OF REVENUE, P.O. BOX 2340, WILMINGTON, DE 19899-2340
Please include the community name and address on each return. The community address should be the street address (no P.O. boxes) of the community in which the Manufactured Home Relocation Trust Fund payments were collected.
The tax parcel identification number should identify the land on which the community is located.
LINE-BY-LINE INSTRUCTIONS
Form LQ9
Column A. Insert the total number of manufactured-home lots rented each month on Lines 1, 2, and 3.
Column B. Insert the total assessment collected from tenants each month on Lines 1, 2, 3. Report any delinquent tenant payments from prior quarters on Line 4. Add Lines 1 through 4 and report their total in the fifth box under Column B.
Column C. Insert the total assessment collected from owners each month on Lines 1, 2, 3 and 4. Add Lines 1 through 4 and report their total in the fifth box under Column C.
Total Due. Add together the totals from Column B and Column C and report this amount in the box provided.
Schedule 1
1.If blank, enter the name of the Manufactured-Home Community Name (as used on Form LQ9) in the box provided.
2.If blank, enter the “Account Number” from your Form LQ9 in the “Account Number” box provided, and the “Tax Period Ending Date” from Form LQ9 in the “Report for Quarter Ending” box provided.
3.List on each row separately the Name, Address, Number of Months Delinquent and Total Amount due for each delinquent tenant.
4.When you have finished listing all delinquent tenants, add up the “Total Amount Oustanding” column and report this amount in the TOTAL box located at the bottom of Schedule 1.
PLEASE NOTE: Form LQ9 and its accompanying Schedule 1 must be signed and dated by an authorized representative of the remitting taxpayer or manufactured-home community. Photocopies or substitute documents will not be accepted.
TO REPORT ANY CHANGES TO YOUR PERSONAL INFORMATION PRINTED ON FORM LQ9,
PLEASE COMPLETE THE REQUEST FOR CHANGE FORM AT THE END OF THIS PACKET.
DELAWARE DIVISION OF REVENUE
MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308
ACCOUNT NUMBER
TAX PERIOD ENDING
BUSINESS CODE GROUP DESCRIPTION
DUE ON OR BEFORE
03/31/11
200 RELOCATFEE
04/20/11
REVENUE CODE 0029-01
BUSINESS NAME AND MAILING ADDRESS
A
B
C
ASSESSMENT BASIS
Total Number
Total Amount
of Lots Rented
Collected from Tenant
Collected from Owner
1.
JANUARY
2.
FEBRUARY
COMMUNITY NAME AND LOCATION ADDRESS
3.
MARCH
4.
DELINQUENT PAYMENTS
Community Name
5.
TOTAL (Add Lines 1 thru 4.)
Community Address
TOTAL AMOUNT DUE (Add Columns B and C).
$
City
State
Zip Code
TAX PARCEL ID NUMBER
X
Mail This Form With Remittance Payable to:
AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.
DATE
Delaware Division of Revenue
P.O. Box 2340
If desired, provide an E-mail address where we may contact you regarding this return.
TELEPHONE NUMBER
Wilmington, DE 19899-2340
06/30/11
07/20/11
Total Amount Collected
from Tenant
APRIL
MAY
JUNE
09/30/11
10/20/11
JULY
AUGUST
SEPTEMBER
12/31/11
01/20/12
OCTOBER
NOVEMBER
DECEMBER
DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND
Schedule 1 - Delinquent Tenant Report
MANUFACTURED-HOME
REPORT FOR QUARTER ENDING:
COMMUNITY OWNER
NAME OF DELINQUENT TENANT
STREET ADDRESS
CITY
STATE
ZIP CODE
NUMBER OF MONTHS
TOTAL AMOUNT
DELINQUENT
OUTSTANDING
TOTAL
Mail This Form With Remittance Payable To:
P.O. Box 2340, Wilmington, DE 19899-2340
AUTHORIZED SIGNATURE I declare under penalties of perjury, that this
E-MAILADDRESS
is a true, correct and complete return.
Delaware Manufactured Home Relocation Trust Fund - Form LQ9
Request for Change Form
Use this form to make corrections or changes to your name, address, account number or taxable year-ending date. Also use this Request for Change form if you have gone out of business and indicate the date your business ceased operations.
Please Note: This Request for Change form only makes changes to your account in our Business Master File. If you need to make similar changes to any other accounts (Corporate, Sub S Corporate, License and/or Withholding accounts), please complete the Corporate Request for Change form, the Sub S Corporate Request for Change form, the License Request for Change form or the Withholding Request for Change form respectively for each type of tax. These forms can be found on our website at: www.revenue.delaware.gov.
Step-by-Step Instructions
Step 1: Please enter your information as it appears on the Division of Revenue’s current records
Box A. Account Number – Please enter the Federal Tax Identification Number that the Delaware Division of Revenue currently has on file for you.
Box B. Business Name and Address – Please enter the business name and location address that the Delaware Division of Revenue currently lists as your business name and location address.
Step 2: Fill-in any fields you wish to change on the Request for Change form below
Field 1. Correct Business Activity – If you have changes to your current business activity, please enter your new or corrected business activity in Field 1.
Field 2. Account Number Change – If you wish to change the information in Box A, please enter your correct account number in Field 2. Otherwise, leave Field 2 blank.
Field 3. Effective Date – Please enter the date you would like this Request for Change form to go into effect. Field 4. Reason for Change – Please enter the reason for submitting this Request for Change form (i.e. out
of business, incorporated, moved).
Field 5. Sole Propietors Only – Please enter your current Social Security Number if you are a sole proprietor. If you are not a sole proprietor, please leave Field 5 blank.
Field 6. Correct Community Address – If you wish to change the information in Box B, please enter your correct location address in Field 6. Otherwise, leave Field 6 blank.
Field 7. Correct Mailing Address – Please enter your correct mailing address.
Step 3: Sign and date the form. Mail to the address listed on the form or fax to 302-577-8203.
If you have any questions, please call the Delaware Division of Revenue Business Master File Section at 302-577-8778.
REQUEST FOR CHANGE
LREQ
PO BOX 8750
New Booklets Will Be Issued
WILMINGTON, DE 19899-8750
for Account No. & Bus. Code Group Changes Only
REVENUE CODE 0029-99
1. CORRECT BUSINESS ACTIVITY
2. ACCOUNT NUMBER CHANGE
3. EFFECTIVE DATE
4. REASON FOR CHANGE
A. ACCOUNT NUMBER
6. CORRECT BUSINESS LOCATION ADDRESS
NAME
SOLE PROPRIETORS: ENTER
B. BUSINESS NAME
SOCIAL SECURITY NUMBER
ADDRESS
AND MAILING ADDRESS
7. CORRECT MAILING ADDRESS IF DIFFERENT FROM ABOVE
AUTHORIZED SIGNATURE
E-MAIL ADDRESS
The Delaware Form LQ9 is similar to the IRS Form 1040, which is used for individual income tax returns. Both documents require individuals or entities to report specific financial information to a governing body, ensuring compliance with tax obligations. Just as Form LQ9 mandates the collection of assessments for manufactured home lots, the IRS Form 1040 requires taxpayers to report income, deductions, and credits. Both forms also include sections for reporting any outstanding payments or delinquencies, highlighting the importance of timely submissions to avoid penalties.
Another document comparable to Form LQ9 is the state-specific property tax return, often referred to as Form PT-100 in various states. This form allows property owners to report the assessed value of their property and calculate the corresponding tax due. Like the LQ9, the property tax return requires accurate reporting of financial information, including any outstanding amounts owed. Both forms serve to ensure that property owners are held accountable for their financial responsibilities related to property ownership.
The Delaware Business License Application is another document that shares similarities with Form LQ9. This application requires business owners to provide detailed information about their operations, including financial assessments and tax obligations. Both documents are essential for compliance with state regulations, and they require periodic updates to reflect any changes in business status or financial conditions. Just as Form LQ9 necessitates regular reporting of manufactured home assessments, the business license application must be renewed annually to maintain compliance.
For those looking to secure their future, the creation of a Last Will and Testament is essential for ensuring that your final wishes are honored. A proper understanding of the Last Will and Testament process can simplify estate planning and provide peace of mind.
Form W-2, which employers use to report wages paid to employees, also bears resemblance to Form LQ9. Both documents involve the collection of financial data and are submitted to a governing authority. While Form LQ9 focuses on assessments related to manufactured homes, Form W-2 provides a summary of employee earnings and tax withholdings. Each form plays a crucial role in ensuring that financial responsibilities are met and reported accurately to the respective authorities.
Lastly, the Delaware Annual Report for Corporations is akin to Form LQ9 in that it requires businesses to provide comprehensive financial information on an annual basis. Both documents serve to keep state authorities informed about the financial status of entities operating within their jurisdiction. The annual report includes details about revenue and expenses, similar to how Form LQ9 requires reporting of tenant and owner assessments. Timely submission of both forms is crucial to avoid penalties and maintain good standing with state agencies.
Incomplete Information: Failing to fill in all required fields can lead to processing delays. Ensure that every section of the form is complete, including the community name and address.
Incorrect Payment Amounts: Double-check the amounts being reported. Each tenant and owner must pay $1.50 each, totaling $3.00 per lot. Miscalculating these figures can result in penalties.
Missing Delinquent Tenant Reporting: If there are tenants who have not paid, it is essential to report them on Schedule 1. Neglecting this can lead to issues with compliance.
Failure to Sign: The form must be signed and dated by an authorized representative. Without a signature, the submission may be considered invalid.
Incorrect Tax Parcel Identification Number: Ensure that the tax parcel ID number accurately reflects the land on which the community is located. An incorrect number can complicate processing.
Not Meeting Submission Deadlines: Payments and forms are due by the twentieth day after the close of each calendar quarter. Late submissions can incur additional fees.
Using Photocopies: Only original forms are accepted. Submitting photocopies or substitute documents can lead to rejection of the submission.
The Delaware LQ9 form is essential for owners of manufactured-home communities to report assessments for the Delaware Manufactured Home Relocation Trust Fund. Along with this form, several other documents are often utilized to ensure compliance and proper reporting. Below is a list of these documents, each described briefly for clarity.
These documents collectively support the accurate reporting and compliance of manufactured-home community owners in Delaware. Proper management of these forms ensures that both tenants and owners fulfill their obligations under the Delaware Manufactured Home Relocation Trust Fund regulations.
Completing the Delaware LQ9 form requires careful attention to detail. This form must be filled out by owners or landlords of manufactured-home communities in Delaware on a quarterly basis. Following the steps outlined below will ensure that all necessary information is accurately reported and submitted on time.
After submitting the form, it is advisable to keep a copy for your records. Payment and documentation are due the twentieth day after the close of each calendar quarter. For any questions, contact the Division of Revenue or the Delaware Manufactured Home Relocation Authority as needed.
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