Instructions For Form 200-02 Nr - Non-Resident Individual Income Tax Return (Page 11 of 11) in pdf

Neighborhood Assistance Tax Credit. Certain taxpayers are

eligible for an income tax credit for contributing to a neighborhood

Balance Due

organization, community development corporation, or community

If Line 47 is greater than Line 52, subtract Line 52 from Line 47 and

based development organization; or for providing neighborhood

enter the balance due on Line 53.

assistance, job training, or education to an impoverished area or

for low and moderate-income families. An investment claimed as a

Overpayment

Neighborhood Assistance Credit shall not also be eligible for

If Line 52 is greater than Line 47, subtract Line 47 from Line 52

treatment in the same year as a charitable contribution for income

and enter the amount of your overpayment on Line 54.

tax purposes. Only those taxpayers whose eligibility is credited by

the Delaware State Housing Authority and the Delaware Tax

Contribution to Special Funds

Appeal Board may claim these credits.

If you and/or your spouse wish to contribute to any/all of the funds

listed on Page 13, you must complete DE Schedule III. Enter the

Total Non-Refundable Credits

amount of your donation on the line provided next to the designated

Add Lines 43a, 43b, 44 and 45. The total of all non-refundable

fund(s) of your choice. Enter the total amount donated on Line 55.

credits is limited to the amount of your Delaware tax liability on

The minimum amount for a donation is $1. If you are not due a

Line 42.

refund and you wish to make a contribution, you may do so. Include

the total amount of your donation with the balance due.

Balance

Carryover to 2013 Estimated Tax Account

Subtract Line 46 from Line 42, and enter the result on Line 47. If

If you wish to apply a portion of your overpayment to your 2013

Line 46 is greater than Line 42, enter “0” (zero).

Estimated Tax Account, enter on Line 56 the portion of your

overpayment (Line 54) to be applied.

Delaware Tax Withheld

Enter the Delaware income tax withheld as shown on your W-2

NOTE: An amount entered on Line 56 will reduce the amount

and/or 1099R Form(s). DO NOT INCLUDE S CORP PAYMENTS.

refunded to you.

Estimated Tax Payments and

Penalties and Interest Due

Payments with Extensions

You may choose to compute the amount of penalties and interest

Enter on Line 49, the total quarterly estimated tax payments for

due or you may leave Line 57 blank and the Division of Revenue will

2012 including any credit carryover from your 2011 return. In order

calculate the amount for you and send you a bill. Penalties may be

to receive proper credit for fourth quarter estimated tax payments,

assessed for filing a balance due return late, failure to pay the tax

they must be made by January 15, 2013. Also, enter the amount

liability due, fraud, negligence and failure to pay estimated taxes

paid with Form 1027 (Automatic Extension) on this line. DO NOT

(see Page 5 for a description of the penalties and interest).

INCLUDE S CORP PAYMENTS.

If you used Form DE2210 to calculate the underpayment of

If you file separate returns, you must claim the estimated tax

Estimated taxes and an Estimated penalty is due OR if you

payments under the Social Security Number for which the

completed Part 3, check the “Form DE2210 Attached” box at the

payments were made.

top of your return and submit DE2210 with your return. If you

S Corporation Payments

check the box and do not include Form DE2210, you will delay

and Refundable Business Credits

processing of your return. An attached DE2210 is not processed

Enter on Line 50, the Delaware estimated tax payment made on

automatically unless this box is checked.

your behalf by an S Corporation. Attach a copy of the Delaware

Form 1100S Schedule A-1 reflecting such payment.

Net Balance Due

Business Finder’s Fee Tax Credit. This credit is available to

Enter the net balance due (Line 53 plus Lines 55 and 57) and pay in

encourage

Delaware

businesses

bring

non

Delaware

full. Make checks payable to: Delaware Division of Revenue.

businesses into the state. Only those taxpayers whose eligibility is

certified by the Delaware Economic Development Office (DEDO)

Net Refund

may claim this credit.

Enter the amount of the net refund (Line 54 less amounts on Line 55

New Economy Jobs Program Credit. A credit available to

and/or Line 56 and/or Line 57) to be refunded to you. If you do not

qualified employers pursuant to the New Economy Jobs Program

have a balance due or a refund due, enter “0” (zero) on Line 59.

whose purpose is to encourage the creation of high wage,

Address Change

knowledge-based jobs in this state. To apply for certification as a

If you move after you file your return, you should notify the Division

qualified employer, submit Form 208DE (available from the

of Revenue of your address change. Please be sure to include your

Division of Revenue and at ) with the

and your spouse’s Social Security Number in any correspondence

Secretary of Finance with a copy to the Director of Economic

with the Division of Revenue. You may change your address by

Development (DEDO).

calling the address change voice mailbox at (302) 577-8589. You

Veterans Opportunity Credit. A credit awarded to qualified

may also call toll free 1-800-292-7826 (Delaware only).

employers for hiring qualified veterans on or after January 1, 2012

Federal Privacy Act Information

and prior to January 1, 2016.

Social Security Numbers (SSNs) must be included on your income

Any taxpayer claiming any of the above refundable credits

tax return. The mandatory disclosure of SSNs is authorized by

must complete Form 700 (available from the Division of

Section 306, Title 30 of the Delaware Code. SSNs are used primarily

Revenue and at ) and submit it

to administer and enforce all tax laws, both civil and criminal, for

with their Delaware return.

which the Division of Revenue has statutory responsibility.

Signature

Real Estate Capital Gains Tax Payments Credit

Review your tax return before you sign it. Complete the return to the

Enter on Line 51 the total of all real estate capital gain tax payments

bottom of Page 1 to ensure you receive all credits and exclusions.

made to Delaware in 2012 from DE real estate sales. If you file

Paid Preparer

separate returns, you must claim the real estate capital gains payment

Please complete all the fields in the Paid Preparer section. You must

under the SSN for which the payments were made.

NOTE: Please

also sign the return.

submit all copies of Form 5403.

Page 12

Instructions For Form 200-02 Nr - Non-Resident Individual Income Tax Return Page 11

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