Delaware Form De2210-I - Instructions For Completion Of Form De-2210 (Page 2 of 2) in pdf

Line by Line Instructions (Line numbers in parenthesis refer to the

33. Blank for Column 1. For all others columns add Lines 31 & 32.

Non-Resident Return)

34. Blank for Column 1. For all other columns, add amounts from

Lines 36 and 37 of the previous column (ie. Column 2 equals

Non-Resident indicator. If you are a Non-Resident or Part-Year

Line 36 Column 1 plus Line 37 Column 1, etc.).

Resident using the Non-Resident tax form, put an “X” in this box.

35. For Column 1 only, enter amount from Line 31.

For other

Part-Year Residents using the Non-Resident return should

columns, subtract Line 34 from Line 33. If zero (0) or less, enter

follow the instructions for Non-Residents.

zero (0).

Enter your Delaware AGI from Line 1 (Line 37) of your 2006

36. Blank for column 1. For all other columns if Line 35 = 0, then

Delaware return for the periods indicated. Example: in the Third

subtract Line 33 from Line 34. Otherwise, enter zero (0).

column enter your AGI for the period January 1, 2006 through

37. Underpayment. If Line 28 is equal to or larger than Line 35,

August 31, 2006.

subtract Line 35 from Line 28, and go to Line 32 of the next

This Line has been filled.

column. Otherwise, go to Line 38.

Multiply Line 2 by Line 3 for each column (this is your annualized

38. Overpayment. If Line 35 is larger than Line 28, subtract Line 28

income for each period).

from Line 35. Then go to Line 32 of the next column.

Enter your Delaware Itemized Deductions for each period

indicated. If you did not itemize your deductions, enter zero (0)

Computing the Penalty.

and skip to Line 8.

This Line has been filled.

Figure

the penalty by applying the appropriate rate against each

Multiply Line 5 times Line 6 for each column.

underpayment shown on Line 37 for as long as an underpayment

Enter the Delaware Standard Deduction and Additional Standard

remains. Adjust this amount as payments are made.

Deduction (if applicable) Amounts.

Note: the same number

39. These are the dates the payments on Line 37 are due.

should be entered in each column.

40. Compute the number of days between the due date on Line 39

Delaware Deductions. If you used Itemized deductions enter the

and the date the amount on Line 37 is paid or April 30, 2007

amounts from Line 7 in each column. If you used the Delaware

whichever is earlier.

Stop the computation when the total

Standard Deduction, enter the amount from Line 8 in each

underpayment for the year has been paid or April 30, 2007

column.

(whichever is earlier). Repeat the computation for each column.

10. Delaware Taxable Income. Subtract Line 9 from Line 4.

(NOTE: If the amount due is not paid with one payment, the

11. Tax. Using the tax table or tax schedule, figure the tax on the

penalty for the period should be figured on a separate sheet

amount on Line 10 for each column.

and the total entered on this Line. For example, if Line 37

12. Tax on Lump Sum. See the instructions for tax on lump sum

column 1 shows an underpayment of $300, and $200 was

distributions (Line 7) in the Resident Instruction Booklet (Page 6).

paid on June 15

, and $200 was paid on September 15

, the

13. This is your total tax. Add Lines 11 and 12.

penalty would be figured for 45 days on $300, and 92 days

14. Non-Residents only.

Multiply Line 13 times the Proration

on $100.

The remaining $100 of the payment made in

Percentage from the center of Line 42 of your tax return.

September is available to be applied to a June 15

underpayment, if necessary.)

15. Enter the Total Personal Credit amount. Include any personal

credits for being 60 or over (if applicable).

41. Multiply Line 40 times 0.0005.

16. Non-Residents only.

Multiply Line 15 times the Proration

42. Multiply Line 41 times Line 37. This is the penalty for the period.

Percentage from the center of Line 42 of your Tax Return.

Repeat the computation for each column.

17. Other non-refundable credits. Add Lines 10, 11, 12, 13 & 14

43. Sum the columns for a total penalty.

of the Resident (or Lines 44 & Line 45 of Non-Resident) tax

return, and enter here.

Enter the amount of the penalty you computed by either the Short

18. Residents subtract Line 15 plus Line 17 from Line 13. Non-

Method or the Annualized Method on Line 25 of the Resident Return or on

Residents and Part Year Residents subtract Line 16 plus Line

Line 56 of the Non-Resident return.

17 from Line 14.

19. Multiplier. This number is pre-printed.

Please remember to check the Form DE2210 Attached box and submit

20. Multiply Line 18 times the amount on Line 19 for each column.

a copy of this form with your return.

Checking the box without

submitting a form will unnecessarily delay the processing of your

NOTE:

From this point on, complete Lines 21 through 27 down

return.

each column before going to the next column.

(Revised 10/12/06)

21. Blank for the first column. Enter the sum of all previous Lines 27

for the remaining columns (in Column 3 you are adding Column 1

Line 27 plus Column 2 Line 27).

22. Subtract Line 21 from Line 20. If 0 or less, enter 0.

23. Enter 1/4

of your Required Annual Payment from Part 1, Line C.

24. Blank for the first column. For all other columns enter the amount

from Line 26 of the previous column.

25. Add Line 23 and Line 24.

26. Subtract Line 22 from Line 25. If zero or less, enter zero (0).

27. Enter the Smaller of Line 22 or 25 here and on Line 28.

Computing the over/under payment.

In this section you will compute the amount of your over/under payment

for each period.

28. Enter the amount from Part 3, Line 27.

29. Enter the amount of Estimated Tax Payments made on your

behalf FOR EACH PERIOD ONLY.

In column 1 enter the

payments for the period January 1

through May 1

. In the

second column enter the payments made from May 2

through

June 15

. In the third column enter the payments made between

June 16

and September 15

, and in the fourth column enter the

payments made between September 16

and January 16

30. Enter the amount of Delaware

Withholding

and

Corp

payments made on your behalf FOR EACH PERIOD ONLY.

31. Add Lines 29 and 30.

NOTE:

Complete Lines 32 through Line 38 down each column before

going to the next column.

32. Blank for Column 1. Enter previous Line 38 amount for all other

columns (ie. Column 2 equals Line 38 Column 1, Column 3

equals Line 38 Column 2, etc.).

Delaware Form De2210-I - Instructions For Completion Of Form De-2210 Page 2

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