Official Delaware Lq9 Form in PDF

The Delaware LQ9 form is essential for owners of manufactured-home communities to contribute to the Delaware Manufactured Home Relocation Trust Fund. Along with this form, several other documents may be necessary to ensure compliance and proper reporting. Here’s a brief overview of those documents.

• Schedule 1 - Delinquent Tenant Report: This document lists tenants who have not paid their portion of the monthly assessment. It must be submitted quarterly and includes details like the tenant's name, address, and total amount owed.
• Request for Change Form: Use this form to update your personal information, such as your business name or address. It’s important for maintaining accurate records with the Delaware Division of Revenue.
• Quarterly Payment Remittance: This is the payment that accompanies the LQ9 form. It includes both the tenant's and the owner's portions of the assessment, totaling $3.00 per rented lot.
• Tax Parcel Identification Number: This number identifies the specific land where the manufactured-home community is located. It is crucial for accurate reporting on the LQ9 form.
• Employment Verification Form: Employers in Florida must ensure the individuals they hire are legally allowed to work using the https://floridaforms.net/blank-employment-verification-form/ to validate employment eligibility effectively.
• Business License: A valid business license may be required to operate a manufactured-home community in Delaware. Ensure your license is up-to-date to avoid any compliance issues.
• Federal Tax Identification Number: This number is necessary for tax purposes and must be included on the LQ9 form. It helps the state track your business for tax compliance.
• Proof of Payment: Keep records of all payments made to the Trust Fund. This documentation can be important if any discrepancies arise regarding your contributions.

These documents work together with the LQ9 form to ensure that manufactured-home community owners are compliant with Delaware law. Keeping accurate records and submitting required forms on time will help avoid any potential issues with the Delaware Division of Revenue.

1. Incorrect Information Entry: One of the most common mistakes is entering incorrect information, such as the community name or address. Ensure the details match what is on file with the Delaware Division of Revenue.

2. Missing Tenant Details: Failing to list all delinquent tenants on Schedule 1 can lead to issues. Each tenant's name, address, and months delinquent must be reported accurately.

3. Improper Calculation of Assessments: Some individuals mistakenly calculate the total assessment collected from tenants or owners. Double-check the math to avoid discrepancies.

4. Not Reporting Delinquent Payments: If a tenant pays for a prior quarter, it must be reported on Line 4, Column B. Omitting this can lead to inaccurate reporting.

5. Failure to Sign and Date: The form must be signed and dated by an authorized representative. Submitting a form without this can result in rejection.

6. Using Photocopies: Submitting photocopies of the form instead of the original will not be accepted. Always use the original form provided.

7. Missing Payment: Some owners forget to include the payment with the form. Remember, the assessment must be submitted along with the completed form.

8. Incorrect Tax Parcel ID: Providing an incorrect tax parcel identification number can lead to processing delays. Ensure this number is accurate and corresponds to the community.

9. Ignoring Submission Deadlines: All documents and payments are due on the twentieth day after the close of each calendar quarter. Late submissions can incur penalties.

1. What is the purpose of the Delaware LQ9 form?

   The Delaware LQ9 form is used to report and remit the monthly assessment for the Delaware Manufactured Home Relocation Trust Fund. This fund was established to assist manufactured-home owners who must relocate due to land-use changes. It also covers the costs associated with transporting immovable mobile homes and disposing of abandoned homes.

2. How much is the assessment, and who is responsible for paying it?

   The assessment is $3.00 per rented lot each month. This cost is split equally between the tenant and the lot owner, with each party responsible for $1.50. The landlord collects the tenant's portion as additional rent.

3. When is the assessment due?

   Payments and assessment documents are due on the twentieth day after the end of each calendar quarter. For example, assessments for the first quarter (January to March) must be submitted by April 20th.

4. What should I do if a tenant fails to pay their portion of the assessment?

   Even if a tenant does not pay their $1.50 portion, the owner is still responsible for their share. Owners must report all delinquent tenants using Schedule 1, which is included with the LQ9 form. If a delinquent tenant pays for a prior quarter, this should be noted on Line 4, Column B of the form.

5. What information is required on the LQ9 form?

   The LQ9 form requires details such as the total number of rented lots, the total assessment collected from tenants and owners, and any delinquent payments. Owners must also include the community name, address, and tax parcel identification number.

6. Can I submit photocopies of the LQ9 form?

   No, photocopies or substitute documents are not accepted. The form must be signed and dated by an authorized representative of the manufactured-home community.

7. Who can I contact for questions regarding the LQ9 form?

   For questions about the assessment form, contact the Division of Revenue at (302) 577-8681. If you have inquiries related to the Delaware Manufactured Home Relocation Authority, reach out to them at (302) 674-7768.