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                                                                                                                                                                               DO NOT WRITE OR STAPLE IN THIS AREA
               DELAWARE              DECLARATION OF ESTIMATED
               FORM 400-EX                         FIDUCIARY INCOME TAX
          5E     RETURN WITH INSTALLMENT DUE:        APR 30, 2019
                                                                                                                                                                                                       REV CODE 0007-25
     FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
     EMPLOYER IDENTIFICATION NUMBER:                                                                                                                                                                       2018
                                                                                                                                                                                  AMOUNT OF THISINSTALLMENT:
     TRUST NUMBER:                                   FISCAL YEAR END DATE 
                                                     (Fiscal Year Filers Only):
                                                                                                                                                                                  PLEASE WRITE THE TRUST’S OR ESTATE’S EIN 
     NAME OF TRUST OR ESTATE:                                                                                                                                                     AND 2018 FORM 400-ES ON YOUR CHECK OR 
     NAME OF FIDUCIARY:                                                                                                                                                               MONEY ORDER.
                                                                                                                                                                                      MAKE CHECK PAYABLE AND MAIL TO:
     TITLE OF FIDUCIARY:                                                                                                                                                              DELAWARE DIVISION OF REVENUE
                                                                                                                                                                                  P.O. BOX 2044, WILMINGTON, DE 19899-2044
     P.O. BOX OR STREET ADDRESS:
     CITY                                                 STATE      ZIP CODE                           -              *DF65116019999*
          I REQUEST AN AUTOMATIC EXTENSION OF TIME TO FILE DE FORM 400                                                                                                                DF65116019999
          TO OCTOBER 15, 2018 (OR FISCAL YEAR, FROM
          TO                       FOR THE TAX YEAR ENDING:
                                                                                               SIGNATURE OF FIDUCIARY OFFICER OR REPRESENTATIVE                                                              DATE

     DELAWARE                                                          2018
     FORM 400-ES
                                                   FIDUCIARY ESTIMATED INCOME TAX INSTRUCTIONS
     WHO MUST MAKE A DECLARATION:
     If the fair market value of the assets of a resident or non-resident trust, for any given a substantial increase or decrease in Estimated Tax, you should enter the adjusted 
                                                                                               amount in the space provided on each remaining Form 400-ES and forward on 
     declarations for the subsequent taxable year.                                             required due dates.
     WHEN AND WHERE TO FILE DECLARATION:                                                       PAYMENT OF ESTIMATED TAX:
                                                                                               Your Estimated Tax may be paid in full with the Declaration, or in equal installments on 
                                                                                               or before April 30, June 15th, September 17th, and January 15th of the following year. 
                                                                                               The last installment must be mailed no later than January 15th of the following year. 
     19899-2044.                                                                               Check or money order   should be made payable to Delaware Division of Revenue. 
     FISCAL YEAR:                                                                              and tax period you are reporting on the check or money order. DO NOT STAPLE your 
                                                                                               payment to the return.
     Declaration and payment of the Estimated Tax will be the 30th day of the fourth 
                                                                                               PENALTY FOR FAILURE                                                             TO PAY ESTIMATED INCOME TAX:
                                                                                               The following penalty is                             imposed by law for underpayment of any installment of 
                                                                                               Estimated Tax: A penalty of 1 1/2% per month, or fraction thereof, on the underpayment 
     CHANGES IN INCOME OR DEDUCTION(S):                                                        during the period of the underpayment except in certain situations. The penalty does 
     A.  Even though your situation on April 30th is such that you are not required            not 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) is based on a tax computed by 
                                                                                               using your taxable income for last year and this year’s tax rate.
     before  June  2nd;  September  17th  if  the  change  occurs  after  June  1st  and       MISPLACED OR DAMAGED FORMS:
     before September 2nd; January 15th of the following year if the change occurs             Replacement forms can be obtained on the Division of Revenue website at www.
                                                                                               revenue.delaware.gov or by calling Revenue’s Public Service Bureau at (302) 577-
     the  Declaration  or  in  equal  installments  on  the  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 SCHEDULE
                   IF ESTIMATED TAXABLE INCOME ON LINE 3 IS:
                                AT LEAST             BUT NOT OVER                                  YOUR TAX IS:
                   $                 0.            $            2,000                                                                                                                           $     0.
                                     2,000                      5,000                                                                                                          2.2% OF AMOUNT OVER $2,000.
                                     5,000                      10,000                                            $66.00 + 3.90% OF AMOUNT OVER $5,000.
                                     10,000                     20,000                                        $261.00 + 4.80% OF AMOUNT OVER $10,000.
                                     20,000                     25,000                                        $741.00 + 5.20% OF AMOUNT OVER $20,000.
                                     25,000                     60,000                                       $1,001.00 + 5.55% OF AMOUNT OVER $25,000.
                                     60,000 AND OVER                                                         $2,943.50 + 6.60% OF AMOUNT OVER $60,000.
          (Revised 10/2017)
               






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