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

Line by Line Instructions (Line numbers in parenthesis refer to

29. Enter the amount of Estimated and Capital Gain Tax

the Non-Resident Return)

Payments

made on your behalf FOR EACH PERIOD

ONLY. In Column 1 enter the payments for the period

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

January 1st through April 30th . In the second column enter

Part-Year Resident using the Non-Resident tax form, put

the payments made from May 1st though June 17th. In the

an “X” in this box. Part-Year Residents

using the

third column enter the payments made between June 18th

Non-Resident return should follow the instructions for

and September 16th. And in the fourth column enter the

Non -Residents.

payments made between September 17th and January

Enter your Delaware AGI from Line 1 (Line 37) of your 2013

15th.

30. FOR EACH PERIOD ONLY, enter the amount of Delaware

Delaware return for the periods indicated. Example: in the

Third column enter your AGI for the period January 1, 2013

withholding, S Corp payments and Refundable Business

through August 31, 2013.

Credits.

This Line has been filled.

31. Add Lines 29 and 30.

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

annualized income for each period).

NOTE:

Complete Lines 32 through Line 38 down each column

Enter your Delaware Itemized Deductions for each period

before going to the next column.

indicated. If you did not itemize your deductions, enter

zero (0) and skip to Line 8.

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

This Line has been filled.

other columns (i.e. Column 2 equals Line 38 Column 1,

Multiply Line 5 times Line 6 for each column.

Column 3 equals Line 38 Column 2, etc.).

Enter the Delaware Standard Deduction and Additional

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

Standard Deduction (if applicable) Amounts. Note:

the

32.

same number should be entered in each column.

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

Delaware Deductions.

If you used Itemized deductions

from Lines 36 and 37 of the previous column (i.e.

enter the amounts from Line 7 in each column. If you

Column 2 equals Line 36 Column 1 plus Line 37 Column 1,

used the Delaware Standard Deduction, enter the amount

etc.).

from Line 8 in each column.

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

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

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

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

less, enter zero (0).

on the amount on Line 10 for each column.

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

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

0, then subtract Line 33 from Line 34. Otherwise, enter zero

sum distributions (Line 7) in the Resident Instruction

(0).

Booklet (Page 6).

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

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

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

14. Non-Residents

only.

Multiply Line

13 times

the

the next column. Otherwise, go to Line 38.

Proration Percentage from the center of Line 42 of your tax

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

return.

Line 28 from Line 35. Then go to Line 32 of the next column.

15. Enter the Total Personal Credit amount. Include any

personal credits for being 60 or over (if applicable).

Computing the Penalty.

16. Non-Residents only. Multiply Line 15 times the Proration

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

Figure the penalty by applying the appropriate rate against each

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

underpayment shown on Line 37 for as long as an underpayment

14 of the Resident

(or

Lines

44 & Line

remains. Adjust this amount as payments are made.

Non-Resident) tax return, and enter here.

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

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

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

Non-Residents and Part Year Residents subtract Line 16

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

plus Line 17 from Line 14.

2014 whichever is earlier. Stop the computation when

19. Multiplier. This number is pre-printed.

the total underpayment for the year has been paid or April

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

30, 2014 (whichever is earlier). Repeat the computation for

column.

each column. (NOTE:

If th e amount due is not paid with

one payment, the penalty for the period should be figured

NOTE: From this point on, complete Lines 21 through 27 down

on a separate sheet and the total entered on this Line. For

each column before going to the next column.

example, if Line 37 column 1 shows an underpayment of

$300, and $200 was paid on June 17th, and $200 was paid

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

on September 16th,

the penalty would be figured for 48

Lines 27 for the remaining columns (in Column 3 you are

days on $300, and 93 days on $100. The remaining $100

adding Column 1 Line 27 plus Column 2 Line 27).

of the payment made in September is available to be

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

applied to a June 17th underpayment , if necessary.)

23. Enter 1/4th of your Required Annual Payment from Part 1,

41. Multiply Line 40 times 0.0005.

Line C.

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

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

the period. Repeat the computation for each column.

amount from Line 26 of the previous column.

43. Sum the columns for a total penalty.

25. Add Line 23 and Line 24.

26. Subtract Line 22 from Line 25.

If zero or less, enter zero

Enter the amount of the penalty you computed by either the

(0).

Short Method or the Annualized Method on Line 25

of the

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

Resident Return or on Line 56 of the Non-Resident return.

Computing the over/under payment.

Please remember to check the Form DE2210 Attached box and

submit a copy of this form with your return.

Checking the box

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

without submitting a form will unnecessarily delay the processing

of your return.

payment for each period.

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

(Revised 09/20/13)

Instructions For Completion Of Form De-2210 Form De2210-I (For Underpayment Of Estimated Taxes) Page 2

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