Instructions For Form 200-01/200-03 Ez - Resident Individual Income Tax Return Page 4
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4calling the Address Change voice mailbox at (302) 577-8589.
least 100% of the tax liability shown on your 2002 return and
estimated tax payments for 2003 were made on time.
Use
You may also call toll free 1-800-292-7826 (Delaware only).
110% of your 2002 tax liability if your 2002 Delaware adjusted
gross income exceeded $150,000, or if you are filing status 3
FRONT OF FORM 200-01
and your 2002 Delaware adjusted gross income exceeded
$75,000.
3.
For Special Rules regarding Farmers and Fishermen and for
Preprinted Label
waivers of the penalty please see the separate Instructions for
Attach the preprinted label provided with your booklet or postcard
Form 200-ES and/or Form DE2210.
to the front of the form in the space provided, if your name,
address, and social security number has NOT changed since last
Penalties and Interest
year. NOTE: To protect your privacy, the number on your label is
1.
Interest – Underpayment or late payment
not your Social Security Number.
The Delaware Code provides that interest on any underpayment
or late payment of income taxes due shall accrue at the rate of
DO NOT use the mailing label if your name, address, Social
1% per month, from the date prescribed for payments to the
Security Number or marital filing status HAS changed since last
date paid.
year.
Print your name (s), address, and Social Security
2.
Penalty – Late-filing of balance due return
Number(s) in the space provided. If you are married, give names
The law imposes substantial penalties for failure to file a timely
and Social Security Numbers for both you and your spouse
return. Late-filed returns with a balance due are subject to a
whether you file joint or separate returns. If you are a Jr., Sr., II,
penalty of 5% per month up to a maximum of 50% of the
III, etc., please indicate it in the Jr., Sr., III, block.
balance due.
3.
Penalty – Negligence/fraud/substantial understatement
If the primary taxpayer or spouse is deceased, write DECD
The law also provides severe penalties for a false or fraudulent
after their last name and insert the date of death on Page 2 of
return, or for a false certification. The mere fact that the figures
the Delaware return.
you report on your Delaware return are taken from your Federal
return will not relieve you from the imposition of penalties for
Filing Status
negligence or for filing a false or fraudulent return.
Please indicate your filing status by marking the appropriate box.
4.
Penalty – Failure to pay
The law provides a penalty of ½% per month (not to exceed
FILING STATUS 1 – SINGLE TAXPAYER
25%) of the net tax liabilities for failure to pay the tax liability due
If you were single on December 31, 2003, consider yourself Single
on a timely filed or late-filed return. This penalty is in addition to
for the whole year and use Filing Status 1.
the interest charged for late payment.
5.
Penalty – Failure to File/Pay Estimated Taxes
FILING STATUS 2, 3, AND 4 – MARRIED TAXPAYERS
The law provides a penalty of 1½% per month of the computed
You may file Joint, Separate, or Combined Separate Delaware
tax payment for failure to file/pay estimated taxes due. This
returns even if you filed Joint federal returns. However, if you
penalty is in addition to those penalties and interest listed above.
filed Separate federal returns, you must file Separate Delaware
The penalty is also assessed if the estimated payment is filed
returns.
By using Filing Status 4, you are in fact filing two
late.
separate returns which have been combined on the same form for
convenience.
Federal Privacy Act Information
NOTE: Generally, separate returns (filing status 3 or 4) will be
Social Security Numbers must be included on your income tax
advantageous if both spouses have a Delaware adjusted
return. The mandatory disclosure of your Social Security Number is
gross income in excess of $9,400.
authorized by Section 306, Title 30 of the Delaware Code. Such
numbers are used primarily to administer and enforce all tax laws,
If you elect to use Filing Status 3 or 4, both you and your spouse
both civil and criminal, for which the Division of Revenue has
must compute your taxable income the same way. This means if
statutory responsibility.
one itemizes deductions, the other must itemize. If one takes
the standard deduction, the other must take the standard
Amended Returns
deduction in computing taxable income.
If any changes made to your federal return affect your state income
tax liability, you are required to report the change to the Delaware
For Filing Status 3 or 4, you each report only your own income,
Division of Revenue within ninety (90) days after the final
personal credits, deductions, and one half of the income derived
determination of such a change and indicate your agreement with
from securities, bank accounts, real estate, etc., which are titled or
the determination or the grounds of your disagreement. Use Form
registered in joint names.
200-01-X to change an income tax return you have already filed, and
FILING STATUS 5 – HEAD OF HOUSEHOLD
attach a copy of any federal adjustments.
If you filed as Head of Household on your federal return or qualify
as certain married persons living apart, you may file as Head of
Rounding Off Dollars
Household on your Delaware return.
Dollar amounts on your return must be rounded off to the nearest
whole dollar. This means that amounts from 50 to 99 cents are
PART-YEAR RESIDENTS
increased to the next dollar. For example, $1.50 becomes $2.00 and
If you were a part-year resident of Delaware in 2003 electing to
$1.49 becomes $1.00.
file as a full-year resident, indicate the dates of your Delaware
residency.
Address Change
If you move after you file your return, you should notify the Division
DE 2210 Indicator
of Revenue of your address change. Please be sure to include your
and your spouse’s Social Security Number(s) in any correspondence
with the Division of Revenue, or you may change your address by
Check the “Form DE2210 Attached” box if you have calculated the
Underpayment of Estimated taxes using Form DE2210. Use Form
Page 5
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