Form 200-03 Ez Draft - Delaware Individual Resident Income Tax Return

200-03 FORM EZ 2010 INSTRUCTIONS

You CAN use this form ONLY if:

Line 8 - Compute your tax using the taxable income (Line 7). You

Your filing status is SINGLE, JOINT, HEAD OF HOUSEHOLD,

MUST use the tax tables if Line 7 is under $60,000 or, the tax

DIVORCED OR WIDOW(ER) on December 31, 2010.

rate schedule if Line 7 is $60,000 or over.

Your income is entirely from wages, salaries, tips, unemployment

Line 9a - PERSONAL CREDITS - Enter the number of exemptions

compensation, pension, and interest. Interest income must be

claimed on your federal return. Multiply number by $110 and

$1,500 or less.

enter on Line 9a.

You elect to take the Standard Deduction.

NOTE:

If you are claimed as a dependent on another person’s

You are a full-year resident or part-year resident electing to file as

return, you CANNOT take a personal credit on your

a full-year resident.

Delaware return. Enter “0” on Line 9a.

Your tax credits are limited to personal credits, a credit for taxes

Line 9b - ADDITIONAL PERSONAL CREDITS - If you or your spouse

paid to another state, EITC, Delaware withholding and estimated

were 60 years of age or older on December 31, 2010.

tax payments. The Firefighter Credit cannot be taken on this form.

1. Check the appropriate box(es) on Line 9b.

Please have your federal income tax return completed before

2. Enter the total number of box(es) checked and multiply

completing your Delaware return. Your federal return will be used

this number by $110. Enter total on Line 9b.

to prepare your Delaware return. You must also have your other

Line 10 - Other State Tax Credit - If you are a resident of Delaware (or

state return(s) completed in order to enter the correct amount on

elect to be taxed as one) and pay income tax to another state

Line 10 (if entitled). DO NOT enter the amount paid to another

which is also included in your Delaware taxable income, the

state from your W-2s. YOU MUST use the amount from your other

law allows you a tax credit against your Delaware income tax.

state return(s). YOU MUST include a copy of the other state return

Do not include city wage taxes or county taxes payable

and DE Schedule I in order to take a credit on Line 10.

with your other state return. See page 7 of the Delaware

LINE-BY-LINE INSTRUCTIONS

Resident Instruction Booklet for additional information.

Line 11 - EITC (See instruction booklet page 8)

Line 1 - Enter the amount from Federal Form 1040EZ, Line 4; Federal

Line 13 - Subtract Line 12 from Line 8 to determine the balance of the

Form 1040A, Line 21; or Federal Form 1040, Line 37.

tax liability. If Line 12 is more than Line 8, enter “0” (zero).

Line 2 - PENSION EXCLUSION - Amounts received as pensions from

Line 14 - Enter total amount of Delaware State Income tax withheld

employers (including pensions of a deceased individual) may

from your W-2 and 1099R Form(s). Do not include other

qualify for an exclusion from Delaware taxable income,

state or local taxes withheld from your W-2 on this line.

subject to the limitations described below.

Line 15 - ESTIMATED TAX - Enter total quarterly estimated tax payments

NOTE: A taxpayer is entitled to ONLY ONE exclusion when receiving

for 2010 including any credit carryover from your 2009 return.

more than one pension. A husband and wife who both receive

To receive credit for fourth quarter estimated tax payments,

pensions are each entitled to an exclusion. A pension exclusion

they must have been made by January 18, 2011. Also, enter

CANNOT exceed the total of pension and other qualified retirement

the amount paid with Form 1027 (Automatic Extension) on

income claimed as income on Line 1.

this line. See page 4 of the Delaware Resident Instruction

Booklet for more information regarding the requirement to file

Age

Amount of Exclusion

Estimated Taxes. Also on page 4 is information regarding

Under 60

$2,000 or amount of pension (whichever is less)

penalties for the failure to file Estimated Taxes.

60 or over

$12,500 or amount of pension and eligible retirement

Line 19 - If you wish to contribute a donation to one or more of these

income (whichever is less)

worthwhile funds, complete DE Schedule III. The minimum

RETIREMENT - NON-PENSION INCOME - Delaware Tax

amount of contribution is $1.00. Enter the total of all

Law authorizes an exclusion of up to $12,500 from eligible

contributions on Line 19.

retirement income for individuals age 60 or older. Eligible

Line 20 - If you wish to apply a portion of your overpayment to your

retirement income will include dividends, interest, capital

2011 Delaware Estimated Tax Account, enter the amount to

gains, net rental income and many qualified retirement plans

be applied on Line 20.

(IRC Sec. 4974), such as IRAs and Keogh plans, and

NOTE:

An amount entered on Line 20 will reduce the amount

government-deferred compensation plans. If you have eligible

of your overpayment refunded to you.

retirement income, other than interest, you must file Form

200-01. See the information on an early distribution from an

Line 21 - If you owe penalties and interest you may choose to compute

IRA or Pension Fund and the Pension Exclusion example

the amount of penalties and interest due, or you may leave Line

21 blank and the Division of Revenue will calculate the amount

instruction on page 10 in the instruction booklet.

and send you a bill. (See instruction booklet, pages 4 and 5).

NOTE: Individuals 60 years of age or over with income of less

than $10,000 on Line 3 should consider filing Form 200-01 if

Line 22 - If you have a Balance Due on Line 17, add Lines 17, 19 and

they qualify for the “60 or Over or Disabled” Exclusion (see

21. Enter the total on Line 22 and pay in full.

instruction booklet, Page 11, Line 39).

Line 23 - If you do not have a balance due or a refund due, enter “0”

Line 4 - Enter your standard deduction as follows:

(Zero) on Line 23. If you have an overpayment on Line 18,

subtract Lines 19, 20 and 21 from Line 18. Enter the amount

$3,250 - Single, Divorced, Widow(er), Head of Household

of overpayment to be refunded to you on Line 23.

$6,500 - Married Filing Joint

Line 5 - Enter the total from the worksheet below on Line 5.

Direct Deposit Information

Complete the Direct Deposit Information section if you want

ADDITIONAL STANDARD DEDUCTION WORKSHEET

the amount shown on Line 23 to be directly deposited into

65 or

No. Boxes

your bank account - it must go to a bank account in the U.S.

Check if:

Amount

over

Blind

Checked

You can check with your financial institution to make sure your

deposit will be accepted and to get the correct routing and

You are

X 2,500 =

account numbers. Detailed instructions are included in the

Spouse is

X 2,500 =

Delaware Resident Instruction Booklet.

Note: If your refund

Total

is adjusted by $100.00 or more, a paper check will be

issued and mailed to the address on your return.

Line 7 - Subtract amount on Line 6 from amount on Line 3 and enter.

Sign and date the return. Keep a copy for your records.

NET BALANCE DUE (LINE 22):

NET REFUND (LINE 23):

ZERO (LINE 23):

DELAWARE DIVISION OF REVENUE

P.O. BOX 508

P.O. BOX 8765

P.O. BOX 8711

WILMINGTON, DE 19899-0508

WILMINGTON, DE 19899-8765

WILMINGTON, DE 19899-8711

MAKE CHECK PAYABLE TO : DELAWARE DIVISION OF REVENUE

REMEMBER TO ATTACH APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN

(Rev 10/05/10)

Form 200-03 Ez Draft - Delaware Individual Resident Income Tax Return - 2010 Page 3

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