The Delaware Manufactured Home Relocation Trust Fund Form LQ9 is a mandatory document for all owners and landlords of manufactured-home communities in Delaware. It facilitates the collection and remittance of monthly assessments to the Delaware Manufactured Home Relocation Trust Fund, established to support homeowners needing to relocate due to changing land use. Split equally between the tenant and the owner, this $3.00 per lot per month fee underscores the shared responsibility towards maintaining the stability and support within these communities. If you're an owner or landlord of a manufactured-home community, ensure compliance by understanding and filling out the Form LQ9 diligently.
To start the process of filling out your Form LQ9, click the button below.
In the sphere of manufactured-home communities in Delaware, the Delaware Manufactured Home Relocation Trust Fund plays a crucial role, cemented by the implementation of the Form LQ9 as dictated by Delaware House Bill No. 2 from the First Session of the 142nd Delaware General Assembly. This form enforces a monthly $3.00 assessment per rented lot, a cost shared equally between the lot's tenant and its owner, aimed at sustaining the fund designed to financially aid owners in relocating due to changes in land use. Moreover, the fund covers expenses related to the transport, removal, or disposal of immovable or abandoned homes. The Delaware Manufactured Home Relocation Authority, entrusted with the administration of the Trust Fund since February 19, 2004, mandates community landlords to collect the tenant's share of this assessment as additional rent, exempting this charge only in the instance of a vacant lot. Significantly, Form LQ9 coupled with Schedule 1, a report for delinquent tenants, serves as a quarterly reminder to owners about their fiscal responsibilities towards the trust, underscoring the shared financial responsibility and introducing a structured format for accountability and compliance. The procedural intricacy of Form LQ9's completion, including detailed column-based reporting and the critical inclusion of community identification information, amalgamates to fulfill the broader objective of ensuring the fund's capacity to assist in relocation efforts, thus evidencing a legislated step towards balancing development with the welfare of manufactured-home community residents.
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
After understanding the importance of the Delaware Manufactured Home Relocation Trust Fund Form LQ9, it's crucial to approach the task of filling it out with attention and precision. This assessment not only supports a lawful requirement but also plays a significant role in sustaining a support framework for those in manufactured-home communities affected by land-use changes. Gathering necessary documentation and information beforehand will streamline the process. Here is a simple walkthrough on how to efficiently complete the form and the Schedule 1 for delinquent tenant reporting, ensuring compliance with Delaware House Bill No. 2 regulations.
Once these steps are properly followed and the forms are submitted, the information provided will directly support the Delaware Manufactured Home Relocation Trust Fund. Timely and accurate completion reinforces the integrity of this critical initiative, benefiting both homeowners and the broader community. For any questions or further clarification on the form, reaching out to the Division of Revenue or the Delaware Manufactured Home Relocation Authority as noted in the form instructions is encouraged.
What is the Delaware LQ9 Form?
The Delaware LQ9 Form, related to the Manufactured Home Relocation Trust Fund, is a document that manufactured-home community owners must complete on a quarterly basis. It allows them to report and remit a $3.00 monthly assessment per rented lot. This fund aids homeowners needing to relocate due to land use changes, covering expenses like transport and disposal of homes. The cost is split equally between the lot's tenant and owner.
How is the monthly assessment determined and collected?
The $3.00 monthly assessment, established by the Delaware Manufactured Home Relocation Authority, is an obligation for each rented home lot within a manufactured-home community. Landlords are responsible for collecting $1.50 as part of the monthly rent from tenants, with the owners also contributing $1.50 for each rented lot. A full month's assessment is due even if a lot is rented for only part of the month, but no fee is charged for vacant lots.
What happens if a tenant does not pay their portion of the assessment?
If a tenant fails to pay their $1.50 share of the assessment, it does not absolve the lot owner of their financial responsibility to the Trust Fund. Lot owners must still pay the full $3.00 monthly assessment per lot. Delinquent payments from tenants are reported quarterly using Schedule 1 included with Form LQ9. If the tenant later pays the overdue amount, it should be recorded in a subsequent filing.
When are the LQ9 assessment documents and payments due?
Completed LQ9 forms and accompanying payments are due the twentieth day after the close of each calendar quarter. This means deadlines typically fall on April 20th, July 20th, October 20th, and January 20th. Timely submission ensures compliance and helps support the Manufactured Home Relocation Trust Fund’s objective to assist relocating homeowners.
What information is required on Form LQ9?
Form LQ9 requires detailed information about the assessment collected from both tenants and owners. You'll need to list the total number of lots rented each month, the total assessment amount collected from tenants, and the amount collected from the owner. Additionally, any delinquent tenant payments from previous quarters are to be reported. The form also includes details of the community, such as the name, location, and tax parcel identification number.
How can I make changes to the information provided on Form LQ9?
If you need to update your personal or business information as it appears on Form LQ9, complete the "Request for Change Form" included in the packet. This form allows changes to your name, address, account number, or taxable year-ending date, and is also appropriate if your business has ceased operations. Remember, changes made through this form affect only the Business Master File at the Delaware Division of Revenue. If similar updates are needed for other accounts, respective request for change forms should be submitted.
Filling out the Delaware LQ9 Form, related to the Manufactured Home Relocation Trust Fund, might seem straightforward. Yet, many individuals make common mistakes during this process. Understanding these can help prevent clerical errors and ensure that submissions are accurate and timely.
Incorrect lot counts: On the form, you're required to enter the total number of manufactured-home lots rented each month. An incorrect count can lead to inaccurate assessment amounts, thereby affecting the total due to the Trust Fund.
Failing to accurately divide the assessment: Remember, the $3.00 monthly assessment per rented lot needs to be equally divided; $1.50 from the tenant and $1.50 from the lot's owner. Errors in splitting these amounts correctly can result in miscalculations.
Overlooking delinquent payments: The LQ9 form includes a Schedule 1 for reporting tenants who have failed to pay their assessment. Missing out on reporting delinquent payments, or inaccurately reporting them, can affect the owner's compliance with the fund's regulations.
Misplacing personal and community information: Not updating or incorrectly entering the community name, address, account number, and tax period ending date can lead to processing delays or the Division of Revenue being unable to match the payment to the correct account.
Omitting information on vacant lots: It's crucial to note that assessments aren't due for vacant lots. Failing to correctly report the occupancy status of lots can lead to unnecessary payments or discrepancies in the total amount due.
Incorrectly calculating total amounts: Once all assessments and delinquent payments are reported, the totals from Column B and Column C must be accurately added. Mathematical errors here can result in underpayments or overpayments to the fund.
Not signing or dating the form: The form requires an authorized signature and date to be considered valid. Overlooking this final step can invalidate the entire submission, necessitating a resubmission and potentially causing delays in compliance.
To avoid these pitfalls, always double-check your entries and ensure that all required fields are accurately completed. If in doubt, consulting with the Delaware Manufactured Home Relocation Authority or the Division of Revenue can provide clarity and assistance. By paying attention to these details, owners and landlords can contribute to the smooth operation of the Manufactured Home Relocation Trust Fund, ensuring that those who need to relocate due to land-use changes receive the financial assistance they require.
When managing or owning a manufactured home community in Delaware, understanding and submitting the Delaware Manufactured Home Relocation Trust Fund - Form LQ9 is crucial for compliance. However, this form is often accompanied by other documents necessary for thorough and accurate reporting. Knowing these additional forms can ease the process and ensure that all requirements are met.
Together, these forms and documents ensure that manufactured home community owners remain compliant with Delaware's regulations concerning the Manufactured Home Relocation Trust Fund. Staying informed and diligent about submission deadlines and document requirements can prevent misunderstandings and ensure smooth operation within the regulatory framework. For any questions or clarification regarding these forms, consulting the Delaware Division of Revenue or a legal professional familiar with state-specific regulations can provide guidance and support.
The Delaware LQ9 form, essential for manufactured home community owners, requires a meticulous reporting of assessments for the Manufactured Home Relocation Trust Fund. A similar document is the Employer's Quarterly Federal Tax Return, also known as Form 941, used by employers to report income taxes, social security tax, or Medicare tax withheld from employees' paychecks. Both forms serve to collect funds for specific purposes, ensuring compliance with respective state and federal laws. They require detailed financial reporting on a quarterly basis, highlighting the importance of accurate record-keeping for compliance and financial integrity in different sectors.
Another related document is the State Unemployment Tax Act (SUTA) report. Similar to the LQ9 form, this report involves periodic submissions by employers to their state government, detailing wages paid to employees to determine unemployment insurance contributions. Both documents are geared towards providing financial safeguards within their frameworks - the LQ9 form facilitates the relocation of manufactured-home owners, while SUTA contributions support unemployed workers. Each form plays a crucial role in maintaining communal and economic welfare through structured assessments and contributions.
The Property Tax Return forms used by businesses and individuals to declare the value of their property to local governments also share similarities with the LQ9 form. While focusing on property instead of manufactured homes, these forms assess the value of assets to calculate taxes owed, which fund local public services. The parallel lies in their role in financial assessment for public benefit, albeit serving different sectors and purposes; one supports the relocation of manufactured-home owners, while the other funds local infrastructure, education, and services.
Lastly, the Homeowner Association (HOA) fees statement, though not a government document, parallels the LQ9 form in its purpose of collecting funds for the collective benefit of a community. HOA fees might cover maintenance, improvements, and services within a residential community, similar to how the LQ9 form's assessments fund the relocation and associated costs for manufactured-home owners. Both documents highlight a structured approach to community welfare and financial management, ensuring that essential services and supports are maintained through regular contributions.
When completing the Delaware Manufactured Home Relocation Trust Fund - Form LQ9, certain practices should be followed to ensure accuracy and compliance. Here are some guidelines:
Do:
Don't:
By adhering to these dos and don'ts, owners and landlords can ensure that their contributions and reports to the Delaware Manufactured Home Relocation Trust Fund are correctly processed, supporting the fund's goal to assist manufactured-home owners in need.
Many people have misconceptions about Delaware's Form LQ9, especially regarding its purpose, who it affects, and how it operates. Here, we'll address some of these misunderstandings.
Contrary to this belief, the Delaware Manufactured Home Relocation Trust Fund, to which the LQ9 form relates, benefits both owners and tenants of manufactured-home communities. It ensures financial assistance is available for homeowners forced to relocate due to changes in land use.
Both tenants and community owners share the responsibility of contributing to the Trust Fund, with each paying $1.50 of the $3.00 monthly assessment per rented lot. This shared contribution underscores the community-focused nature of the fund.
In addition to supporting the costs of relocating, the Trust Fund also covers expenses related to the transportation of immovable homes and the removal or disposal of abandoned homes within a community.
Landlords are actually required to collect the tenant’s portion of the monthly assessment, adding it to the rent. This collected amount is then remitted to the Trust Fund, ensuring both parties contribute equally.
No assessment is due for vacant lots. Both the tenant's and owner's contributions are only required for lots rented out during any portion of the month.
Owners remain responsible for their half of the assessment regardless of whether the tenant pays. This reinforces the owner's role in maintaining the financial stability of the Trust Fund.
The LQ9 form, along with Schedule 1 for reporting delinquent tenants, must be submitted quarterly. This regular submission ensures the Trust Fund receives consistent funding to support its intended purposes.
Understanding these key points about the Manufactured Home Relocation Trust Fund and the associated LQ9 form can help clarify its importance for both tenants and community owners in Delaware.
Filling out and using the Delaware LQ9 Form, related to the Manufactured Home Relocation Trust Fund, involves several key steps and considerations for manufactured-home community owners. Understanding these elements can help ensure compliance and the proper administration of assessments and contributions to the fund.
Timely and accurate completion of these forms ensures compliance with Delaware law, supporting the integrity of the fund designed to help those affected by the need to relocate their manufactured homes. It is crucial for owners to adhere to these guidelines for the benefit of the manufactured-home community and its residents.
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