Form 1027 - Application For Automatic Extension Of Time To File A Delaware Individual Income Tax Return - 2013 Page 2

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INSTRUCTIONS
1. This application is to be used by an individual to request an automatic five and half (5 ½) month extension of time to file Form
200-01 or 200-02. An extension of time to file may be filed on-line at instead of filing this paper form. If
you wish to file the form 1027 extension on-line and you owe tax, you must use a direct debit from your checking or savings account.
An extension will be granted upon the timely and proper filing of this form with payment of any required amount shown on Line 6. If
an extension is not filed timely (see #4 below), it will be denied.
CAUTION: This is not an extension of time for the payment of tax. Interest will accrue at the rate of one - half percent (½%) per
month on any unpaid balance of tax from the original due date of the return until the tax is paid.
2. An application for extension is not required if the balance due on the return will be zero or less and an extension has been filed
with the Internal Revenue Service. If when the return is filed and a balance due is owed, a penalty will be assessed for filing the return
late. If you have a doubt as to whether the final return will be a balance due, file Form 1027 for an extension.
3. If you and your spouse will be filing Separate (filing status 3) Delaware personal income tax returns, a separate Application for
Extension, Form 1027, MUST BE filed for each spouse.
4. File this application on or before April 30th, OR before the original due date of Form 200-01 or 200-02, if you are filing a fiscal
year return. However, if the due date for filing your return falls on a Saturday, Sunday or legal holiday, substitute the next regular
business day.
5. Complete this form in duplicate. Entries must be made on Lines 1 through 6. File the original with the Division of Revenue and
pay the amount shown on Line 6. Attach the duplicate to the FACE of Form 200-01 or 200-02 when it is filed.
6. When filing Form 200-01 or 200-02, in order to claim credit for payment made with this application, show the amount paid under
estimated tax paid and payments with extensions on the face of the return.
If you file a joint application (you and your spouse), but elect to file a combined separate return, the payment made with this
application may be claimed by either spouse or divided in any agreed amounts.
7. Any unpaid portion of the final tax will bear interest at the rate of one-half percent (½%) per month (or fractional part thereof) on
any unpaid balance of tax from the original due date of the return until the tax is paid.
8. Penalty - The law imposes a penalty of five percent (5%) per month (or fractional part thereof) of the tax for failure to file a timely
return, unless you can show reasonable cause for failure to file. If the return is not filed within the period of the extension granted (i.e.:
by October 15th), the penalty will be assessed unless reasonable cause is established.
9. Blanket Requests - Blanket requests for extensions will not be granted. You must submit a separate application for each return.
Subsequent Extensions
To extend your due date beyond October 15, file a photocopy of your approved Federal extension with the Delaware Division of
Revenue on or before the expiration granted on Form 1027. An approved additional federal extension will extend the due date of
your Delaware return to the same date as your additional federal extension due date. A photocopy of the approved Federal extension
must be attached to the final return when filed.
MAKE CHECK PAYABLE AND MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 508, WILMINGTON, DE 19899-0508
IF NO CHECK IS ENCLOSED, MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 8765, WILMINGTON, DE 19899-8765
REVISED 11/21/2013

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