Form 400-Es - Declaration Of Estimated Fiduciary Income Tax - 2015 Page 3
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32015
DELAWARE
FORM 400-ES
FIDUCIARY ES TIMATED INCOME TAX
INSTRUCTIONS
WHO MUST MAKE A DECLARATION:
B. After you have filed a Declaration, if changes in income or
deduction(s) cause a substantial increase or decrease in Estimated
If the fair market value of the assets of a resident or non-resident
Tax, you should enter the adjusted amount in the space provided on
trust, for any given taxable year, equals or exceeds $1 million, the
each remaining Form 400-ES and forward on required due dates.
trust is required to file estimated tax declarations for the subsequent
PAYMENT OF ESTIMATED TAX:
taxable year.
Your Estimated Tax may be paid in full with the Declaration, or in
WHEN AND WHERE TO FILE DECLARATION:
equal installments on or before April 30th, June 16th, September
15th, and January 15th of the following year. The last installment
Your Declaration and payment of Estimated Tax shall be filed or
must be mailed no later than January 15th of the following year.
paid on or before April 30th or on such later dates as are specified
Check or money order should be made payable to Delaware
in the instructions below. Payments should be filed with the Division
Division of Revenue. Please remove any stub from your check.
of Revenue at P.O. Box 2044, Wilmington, Delaware 19899-2044.
Write your Employer Identification Number and tax period you are
reporting on the check or money order. DO NOT STAPLE your
FISCAL YEAR:
payment to the return.
If you file your income tax returns on a fiscal year basis, your dates
PENALTY FOR FAILURE TO PAY ESTIMATED INCOME TAX:
for filing the Declaration and payment of the Estimated Tax will be
the 30th day of the fourth month and the 15th day of the sixth and
The following penalty is imposed by law for underpayment of any
ninth months of your current fiscal year and the 15th day of the first
installment of Estimated Tax: A penalty of 1 1/2% per month, or
month of the next fiscal year.
fraction thereof, on the underpayment during the period of the
underpayment except in certain situations. The penalty does not
CHANGES IN INCOME OR DEDUCTION(S):
apply if each installment is paid on time and (a) is at least 90% of
the amount due on the income tax return for the taxable year, or (b)
A. Even though your situation on April 30th is such that you are not
is based on a tax computed by using your taxable income for last
required to file a Declaration at that time, your expected income or
year and this year's tax rate.
deduction(s) may change so that you will be required to file a
Declaration later. In such case, the time for filing is as follows: June
MISPLACED OR DAMAGED FORMS:
16th if the change occurs after April 1st and before June 2nd;
September 15th if the change occurs after June 1st and before
Replacement forms can be obtained on the Division of Revenue
September 2nd; January 15th of the following year if the change
website at or by calling Revenue’s
occurs after September 1st. The Estimated Tax may be paid in full
Public Service Bureau at (302) 577-8200. Estimated taxes due
at the time of filing the Declaration or in equal installments on the
must be filed on a timely basis.
remaining payment dates.
TAX COMPUTATION SCHEDULE
1. ENTER AMOUNT OF TOTAL GROSS INCOME EXPECTED FOR THE YEAR...............................................................
$
2.
LESS: PENSION AND 60 AND OVER EXCLUSIONS, U.S. OBLIGATIONS INTEREST................................................
$
3.
ESTIMATED TAXABLE INCOME (SUBTRACT LINE 2 FROM LINE 1)............................................................................
$
4.
ESTIMATED TAX (USE TAX COMPUTATION TABLE BELOW TO MAKE THIS COMPUTATION)................................
$
TAX COMPUTATION TABLE
IF ESTIMATED TAXABLE INCOME ON LINE 3 IS:
AT LEAST
BUT NOT OVER
YOUR TAX IS:
$
0.
$
2,000.
$
. 0
2.2% OF AMOUNT OVER $2,000.
2,000.
5,000.
$66.00 + 3.90% OF AMOUNT OVER $5,000.
5,000.
10,000.
$261.00 + 4.80% OF AMOUNT OVER $10,000.
10,000.
20,000.
$741.00 + 5.20% OF AMOUNT OVER $20,000.
20,000.
25,000.
$1,001.00 + 5.55% OF AMOUNT OVER $25,000.
25,000.
60,000.
$2,943.50 + 6.60% OF AMOUNT OVER $60,000.
60,000 AND OVER
REVISED 12/30/14
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