The Delaware LQ9 form is a critical document for owners and landlords within the state’s manufactured home community sector, mandating a monthly assessment per rented lot to contribute to the Delaware Manufactured Home Relocation Trust Fund. This fund is essential in providing financial support for residents who need to relocate due to land redevelopment, covering costs from transport to the removal of abandoned homes. If you are an owner or landlord in this sector, ensure you are up-to-date with your obligations by clicking the button below to fill out the necessary form.
In the landscape of Delaware's legislative environment, the Delaware Manufactured Home Relocation Trust Fund, encapsulated through the Form LQ9, stands as a critical component, ensuring financial support to manufactured-home owners facing relocation due to land-use changes. Anchored by Delaware House Bill No. 2 of the 142nd General Assembly's first session, the form mandates a unique financial model wherein a $3.00 monthly assessment per rented lot is evenly split between the lot's tenant and owner. This fee sustains a fund specifically allocated for covering the costs associated with the transportation of immovable mobile homes, the removal, or disposal of abandoned homes, thereby safeguarding the interests and reducing the financial burden on the affected homeowners. At its core, the Delaware Manufactured Home Relocation Authority, formed to oversee the Trust Fund, emphasizes a seamless collection mechanism where community landlords gather the tenant's share as additional rent, alongside their contribution, enhancing operational transparency. Furthermore, encompassing a comprehensive schedule for reporting delinquent tenants, and outlining stringent timelines for document and payment submissions, the LQ9 form, and its accompanying Schedule 1, delineate a structured framework for quarterly assessments and accountability, ensuring the intended beneficiaries receive optimal support during their time of need. The procedural rigor surrounding the form's completion, submission, and the facilitation of changes through a dedicated Request for Change Form, underpins a robust infrastructure aimed at maintaining the Manufactured Home Relocation Trust Fund's integrity and efficacy.
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
Filling out the Delaware LQ9 form is a required procedure for every owner and/or landlord of a manufactured-home community in Delaware. This form is a part of fulfilling the obligations set by the Delaware House Bill No. 2, ensuring that a monthly assessment fee is duly collected and remitted to the Delaware Manufactured Home Relocation Trust Fund. This Fund aids manufactured-home owners who are forced to relocate due to changes in land use. The steps outlined below are meant to guide you through the process of completing the Form LQ9 and its accompanying Schedule 1. Correctly filling out and submitting this form will ensure compliance with Delaware state law and contribute to the support of the manufactured-home community residents.
To update any personal information related to Form LQ9, such as a change in business activity or address, complete the Request for Change Form found at the end of the packet. Follow similar steps by providing the current information as it is listed on the Division of Revenue’s records, indicating the details that are being changed, signing, and dating the form before submission.
What is the purpose of the Delaware Manufactured Home Relocation Trust Fund's Form LQ9?
The Delaware Manufactured Home Relocation Trust Fund's Form LQ9 is mandated by the Delaware House Bill No. 2 of the 142nd Delaware General Assembly. Its primary purpose is to assist financially those manufactured-home owners who must relocate due to changes in land use. The form facilitates the collection of a monthly assessment of $3.00 per rented lot within a manufactured-home community, with the cost equally divided between the lot’s tenant and the owner. This funding supports the transport and removal of mobile homes when necessary.
Who is required to file Form LQ9?
Every owner and/or landlord of a manufactured-home community in Delaware is required to complete and file Form LQ9 along with Schedule 1 on a quarterly basis. This ensures compliance with legislation aimed at supporting the Delaware Manufactured Home Relocation Trust Fund.
How is the assessment fee divided between the tenant and the owner?
The total monthly assessment fee for each rented lot is $3.00, of which $1.50 is to be paid by the tenant and the remaining $1.50 by the lot’s owner. Landlords are responsible for collecting the tenant's portion of this fee as additional rent each month.
What happens if a lot is vacant for a month?
An assessment fee is not due or collectable for a lot that remains vacant for the entire month. However, if a lot is rented for any part of the month, the full monthly assessment of $3.00 must be paid—$1.50 by the tenant and $1.50 by the owner.
How should delinquent tenant payments be handled?
Owners are required to report any delinquent payments from tenants using Schedule 1 included with Form LQ9. Owners are responsible for keeping track of and reporting all delinquent tenants each quarter. Even if a tenant is delinquent, owners must still fulfill their financial obligation to the Trust Fund.
When are the assessment documents and payments due?
Assessment documents and associated payments must be submitted by the twentieth day after the close of each calendar quarter. Timely submission is crucial to ensure compliance and to support the operations of the Manufactured Home Relocation Trust Fund effectively.
Where should Form LQ9 and its payments be sent?
Completed forms along with the requisite payment should be sent to the DELAWARE DIVISION OF REVENUE, P.O. BOX 2340, WILMINGTON, DE 19899-2340. It is important to include the manufactured-home community's name and address with each return for identification purposes.
What information must be reported on Form LQ9 and Schedule 1?
On Form LQ9, owners must detail the total number of lots rented and the total assessment collected from both tenants and owners each month. Schedule 1 requires listing of all delinquent tenants, detailing their names, addresses, number of months delinquent, and the total amount outstanding. This ensures accurate and comprehensive reporting to the Trust Fund.
What if there are changes to the information initially provided on Form LQ9?
If there are any changes to personal information or if updates are necessary regarding the reporting or payment details, the Request for Change Form at the end of the packet should be completed. This includes changes to addresses, account numbers, or the status of the business. Correct and up-to-date information is crucial for maintaining accurate records with the Delaware Division of Revenue.
Filling out the Delaware LQ9 form, related to the Manufactured Home Relocation Trust Fund, can be daunting. There are several common mistakes that individuals often make during this process. Being aware of these errors can help ensure the form is completed accurately, which is essential for compliance with Delaware regulations.
One frequent error is inaccurate reporting of rented lots under Column A. Owners must report the total number of manufactured-home lots rented each month accurately. Misreporting this figure can lead to miscalculation of the total assessment due, potentially resulting in underpayments or overpayments to the Trust Fund.
Another mistake involves incorrect calculations in Columns B and C, where tenants' and owners' monthly assessments are recorded. It's crucial to list the total assessment collected from tenants (Column B) and from owners (Column C) for each month correctly. Failure to accurately calculate these amounts can affect the total due, leading to errors in the funds remitted to the Trust Fund.
Additionally, a common oversight is missing the deadline for submitting the assessment documents and payments. The documents and payments are due the twentieth day after the close of each calendar quarter. Late submissions can result in penalties or interest charges, adding unnecessary costs to the community owner.
Understanding and avoiding these errors when completing the Delaware Manufactured Home Relocation Trust Fund Form LQ9 and Schedule 1 can help ensure compliance with state laws, prevent financial penalties, and support the effective operation of the Relocation Trust Fund. Taking the time to double-check calculations, ensure accuracy in reporting, and meet all submission deadlines is essential for any manufactured-home community owner in Delaware.
Delaware’s Manufactured Home Relocation Trust Fund, which necessitates the completion of Form LQ9 and Schedule 1, is a crucial part of managing assessments within manufactured-home communities. Aside from these documents, there are several other forms and documents community owners and landlords frequently use to ensure compliance and smooth operations. Presented here is a list of these additional forms and brief descriptions of their purposes.
These documents are foundational to the proper management and legal compliance of manufactured-home communities in Delaware. Each serves a specific purpose, from establishing lease agreements to maintaining accurate and current records. Community owners must familiarize themselves with the use and requirements of these forms to ensure the smooth operation of their communities and protect the rights and safety of their tenants.
The Delaware LQ9 form exhibits similarities to state-specific tax forms like the California BOE-401-EZ, Sales and Use Tax Return. Both forms facilitate a structured financial reporting to state authorities, involving periodic payments - monthly for Delaware LQ9 and quarterly or monthly for BOE-401-EZ. They also require detailed reporting of financial activities (assessments collected from tenants or sales transactions) and share a common objective of compliance with state laws, despite addressing different sectors (manufactured home communities vs. sales of goods and services).
Another analogous document is the New York State ST-100, Quarterly Sales Tax Return, which, like the Delaware LQ9 form, mandates the reporting of financial data on a periodic basis to a state authority. Both entail declaring amounts collected under specific regulations, with ST-100 focusing on sales tax collected from customers, mirroring the structured financial discipline seen in LQ9's assessment collection. Although serving different purposes—sales tax vs. relocation fund assessment—they both ensure proper fund collection and remittance to state funds.
The Texas Property Tax Statement also parallels the Delaware LQ9 form in providing a structured mechanism for reporting property-related financial obligations to the state. While the Texas form focuses on property tax based on property valuation, the LQ9 form deals with assessments for manufactured home relocation. Each form is integral to a legal framework ensuring fiscal responsibilities are met in their respective domains, emphasizing the importance of timely and accurate financial reporting to state authorities.
Florida's DR-15 Sales and Use Tax Return shares similarities with the LQ9 form by requiring businesses to report and remit taxes collected from transactions. Both forms serve as a bridge between commercial activities and state revenue departments, ensuring funds collected (sales tax in Florida, relocation assessments in Delaware) are accurately passed on to the state. This parallel underpins the broader role of such documents in maintaining the fiscal order and supporting state services through the collection of levies or fees associated with business operations.
Similarly, the Form 941, Employer's Quarterly Federal Tax Return, albeit at the federal level, aligns with the Delaware LQ9 form in its quarterly reporting requirement, covering different financial aspects (payroll taxes in the case of Form 941). Both necessitate detailed accounting and contribute to the broader regulatory ecosystem, ensuring entities fulfill their financial duties within prescribed timelines, thereby maintaining fiscal accountability and supporting governmental fiscal operations.
The Schedule E (Form 1040), Supplemental Income and Loss from rental real estate, is akin to Delaware's LQ9 in its purpose to report income from rental properties, although in a broader context. Where Schedule E addresses rental income for federal tax purposes, the LQ9 form specifically targets the collection of relocation assessments within the niche of manufactured home communities, showcasing the diversity within financial reporting documents tailored to different aspects of property and rental management.
Philadelphia's Business Income and Receipts Tax (BIRT) Return, which applies to businesses operating within the city, resembles the LQ9 form in focusing on the business sector and requiring periodic reports on operational finance. Both documents underscore the necessity of business entities contributing to local (city-specific or state-specific) funds, bolstering public resources through their operational proceeds, despite the variance in geographical scope and specific financial focus (income and receipts vs. lot assessments).
Michigan's UIA 1028, Employer's Quarterly Wage/Tax Report, mirrors the Delaware LQ9 form in its approach to collecting data for state-specific funds. In Michigan's case, unemployment insurance contributions versus Delaware's manufactured home relocation assessments. Both exemplify the states' reliance on periodic reporting to fund essential services and obligations, illustrating how different states employ similar mechanisms for varied ends, framed within the broader construct of state regulatory requirements.
Furthermore, the IRS Form 990, Return of Organization Exempt From Income Tax, while primarily designed for nonprofit organizations, parallels the Delaware LQ9 form in its emphasis on organizational accountability and financial transparency. Each form requires detailed financial disclosures to ensure compliance with regulatory mandates—nonprofit operational data for the IRS versus manufactured home lot assessments for Delaware, underscoring a shared imperative across disparate sectors for clear, comprehensive financial reporting.
Last, the Form DS-DE 39, Voter Registration Data Request Form, though not a financial document, shares with the LQ9 document the principle of regulated compliance and reporting to state authorities. Where DS-DE 39 facilitates access to public records under state law, LQ9 ensures compliance with state financial statutes, highlighting the broad array of interactions between citizens, businesses, and state governance mechanisms, each necessitating adherence to specified procedural guidelines for the fulfillment of legal and civic responsibilities.
When filling out the Delaware LQ9 form, part of the Delaware Manufactured Home Relocation Trust Fund, it is essential to adhere to specific guidelines to ensure accuracy and compliance. Here is a comprehensive list of dos and don'ts:
Following these guidelines will help ensure that the form is filled out correctly and submitted on time, keeping your manufactured-home community in good standing with Delaware state requirements. If you have any questions about the form or the submission process, you are encouraged to contact the Delaware Division of Revenue or the Delaware Manufactured Home Relocation Authority for assistance.
The Delaware LQ9 form, while straightforward in nature, suffers from a range of misconceptions among those required to fill it out and submit it. Understanding these misconceptions can lead to smoother compliance with the regulations governing the Delaware Manufactured Home Relocation Trust Fund. Here are nine common misunderstandings explained, with the aim of clarifying each for better comprehension and action.
Assessment is for All Lots: A common misconception is that the monthly $3.00 assessment should be paid for every lot within a manufactured-home community, regardless of occupancy. However, the assessment applies only to rented lots, not vacant ones. This clarifies that only those lots that are rented out during any part of a month are subject to the assessment, with both the tenant and the lot owner sharing the cost equally.
Landlord’s Sole Responsibility: Many believe that the entire financial burden of the assessment falls on the shoulders of the community's landlord or owner. In reality, the cost is split evenly between the tenant ($1.50) and the landlord ($1.50), emphasizing shared financial responsibility for the fund that supports relocation due to land-use changes.
Static Monthly Rate: There's a false assumption that the $3.00 assessment might vary month to month. However, the rate has been fixed since its adoption by the Delaware Manufactured Home Relocation Authority Board on February 19, 2004, and remains unchanged at $3.00 per rented lot per month.
Use of Funds: A common misunderstanding is that the Trust Fund is only available to support the relocation of homes when a community closes. While assisting with relocation is a significant part of the Fund's purpose, it also covers the transport of immovable mobile homes and the removal or disposal of abandoned homes, providing a broader range of support than often assumed.
Exclusivity to Community Owners: Another misconception is that only community owners can fill out and submit Form LQ9. Though primarily responsible, the form requires involvement from both tenants (in paying their share) and owners (in collecting, reporting, and paying both shares). The collaborative effort ensures the proper funding of the Trust.
Quarterly Payments: Many are under the impression that assessments are paid quarterly by tenants. The reality is that while the form and payments to the Trust Fund from owners are to be submitted quarterly, the actual collection from tenants is on a monthly basis, as part of their rent.
No Penalties for Late Tenant Payment: There's a belief that if a tenant is late on their $1.50 share, the owner is exempt from paying for the tenant. However, the owner is still responsible for ensuring the full monthly assessment is paid on time to the Trust, regardless of any tenant payment delays or issues.
One-Time Submission: A significant misunderstanding is the belief that completing and submitting the LQ9 form is a one-time requirement. In fact, it needs to be submitted quarterly, along with the necessary payments for each assessed lot, to remain in compliance with the established regulations.
Digital Submission Acceptance: Lastly, some assume that digital submissions of Form LQ9 and Schedule 1 are accepted. Currently, all documents and payments must be submitted in physical form to the specified mailing address, ensuring proper processing and record-keeping by the Delaware Division of Revenue.
By addressing these misconceptions directly, landlords and tenants involved with manufactured-home communities in Delaware can better navigate the requirements of the Delaware Manufactured Home Relocation Trust Fund, ensuring compliance and supporting the overall intention of the fund to safeguard those residents facing involuntary relocation.
The Delaware Manufactured Home Relocation Trust Fund, represented by Form LQ9, is a crucial financial mechanism designed to support manufactured-home owners in Delaware who are forced to relocate due to changes in land use, mobile home immobility issues, or the presence of abandoned homes. Below are key takeaways concerning the preparation and use of Form LQ9 that stakeholders within a manufactured-home community, particularly owners and landlords, should understand.
Overall, the Delaware Manufactured Home Relocation Trust Fund and its associated documentation play a critical role in offering financial aid to those navigating the challenging process of relocation. By adhering to these guidelines, community owners and landlords can contribute effectively to this safety net, ensuring its availability and functionality for those in need.
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