Delaware Form 400-Es - Declaration Of Estimated Fiduciary Income Tax - 2013 Page 3
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1
2
3DELAWARE
2013
FORM 400-ES
FIDUCIARY ESTIMATED INCOME TAX
INSTRUCTIONS
WHO MUST MAKE A DECLARATION:
you should enter the adjusted amount in the space provided on each
remaining Form 400-ES and forward on required due dates.
If the fair market value of the assets of a resident or non-resident trust,
for any given taxable year, equals or exceeds $1 million, the trust is
PAYMENT OF ESTIMATED TAX:
required to file estimated tax declarations for the subsequent taxable
Your Estimated Tax may be paid in full with the Declaration, or in equal
year.
installments on or before April 30th, June 17th, September 16th, and January
WHEN AND WHERE TO FILE DECLARATION:
15th of the following year. The last installment must be mailed no later
than January 15th of the following year. Check or money order should be
Your Declaration and payment of Estimated Tax shall be filed or paid on
made payable to Delaware Division of Revenue. Please remove any
or before April 30th or on such later dates as are specified in the
stub from your check. Write your Employer Identification Number and
instructions below. Payments should be filed with the Division of
tax period you are reporting on the check or money order.
DO NOT
Revenue at P.O. Box 2044, Wilmington, Delaware 19899-2044.
STAPLE your payment to the return.
FISCAL YEAR:
PENALTY FOR FAILURE TO PAY ESTIMATED INCOME TAX:
If you file your income tax returns on a fiscal year basis, your dates for
The following penalty is imposed by law for underpayment of any
filing the Declaration and payment of the Estimated Tax will be the 30th
installment of Estimated Tax: A penalty of 1 1/2% per month, or fraction
day of the fourth month and the 15th day of the sixth and ninth months of
thereof, on the underpayment during the period of the underpayment
your current fiscal year and the 15th day of the first month of the next
except in certain situations. The penalty does not apply if each
fiscal year.
installment is paid on time and (a) is at least 90% of the amount due on
CHANGES IN INCOME OR DEDUCTION(S):
the income tax return for the taxable year, or (b) is based on a tax
computed by using your taxable income for last year and this year's tax
A. Even though your situation on April 30th is such that you are not
rate.
required to file a Declaration at that time, your expected income or
deduction(s) may change so that you will be required to file a Declaration
MISPLACED OR DAMAGED FORMS:
later. In such case, the time for filing is as follows: June 17th if the change
If you misplace or damage this booklet, please contact the Public Service
occurs after April 1st and before June 2nd; September 16th if the change
Bureau at (302) 577-8200 for a replacement. If you do not have a
occurs after June 1st and before September 2nd; January 15th of the following
replacement booklet by the time an Estimated Tax payment is due, then
year if the change occurs after September 1st. The Estimated Tax may be
submit the payment with all pertinent information (Federal Employer
paid in full at the time of filing the Declaration or in equal installments on
Identification, type of tax, tax period, and phone number).
Estimated
the remaining payment dates.
taxes due must be filed on a timely basis.
B. After you have filed a Declaration, if changes in income or
deduction(s) cause a substantial increase or decrease in Estimated Tax,
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 + 6.75% OF AMOUNT OVER $60,000.
60,000 AND OVER
REVISED 01/28/13
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