DELAWARE                             Tax Year
                                                                                                                                                                                                  Page 1
            FORM 400                             2022                                                                                                                                                        Reset

                                                                                                                                                                                                     Print Form
                               DELAWARE FIDUCIARY 
                               INCOME TAX RETURN

                                                                                                                     *DF20622019999*
Fiscal Year                                   To                                                                                                                                     DF20622019999
CHECK APPLICABLE BOX:                    INITIAL RETURN                                                                    AMENDED RETURN

NAME OF TRUST OR ESTATE                                             EMPLOYER IDENTIFICATION NUMBER            FILING STATUS (CHECK ONE):

TRUST NUMBER                                                                                                                                                                           RESIDENT ESTATE

NAME AND TITLE OF FIDUCIARY                                                                                                                                                            NON-RESIDENT ESTATE

ADDRESS OF FIDUCIARY (NUMBER AND STREET)                                                                                                                                               RESIDENT TRUST

CITY                                      STATE       ZIP CODE                                                                                                                         NON-RESIDENT TRUST

NOTE: YOU MUST ATTACH A COPY OF YOUR FEDERAL RETURN (FORM 1041) AND SUPPORTING SCHEDULES TO THIS RETURN

1.  FEDERAL TAXABLE INCOME OF FIDUCIARY(FORM 1041, LINE 23)......................................................................................                                                                        1.
2.  INCOME OF ELECTING SMALL BUSINESS TRUSTS................................................................................................................                                                             2.
3.  NET MODIFICATIONS OF ELECTING SMALL BUSINESS TRUSTS (ATTACH SEPARATE SCH. A)........................................                                                                                                 3.
4.  COMBINE LINES 1, 2 AND 3........................................................................................................................................................                                     4.
5. FIDUCIARY'S SHARE OF DELAWARE MODIFICATIONS (FROM SCHEDULE B, COLUMN B, LINE 1)...................................                                                                                                    5.
6.  INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARIES (SCHEDULE C)................................................................                                                                                       6.
7.  DELAWARE TAXABLE INCOME (LINE 4 PLUS/MINUS LINE 5 & 6) .........................................................................................                                                                     7.
8.  DELAWARE TAX (COMPUTE FROM TAX RATE SCHEDULE, PAGE 2)....................................................................................                                                                            8.
9.  TAX ON LUMP SUM DISTRIBUTIONS (FORM PIT-STC MUST BE ATTACHED).......                                                                                                             9.
10.  TOTAL TAX - ADD LINES 8 AND 9 AND ENTER HERE ..............................................................................................................                                                         10.
11.  NON-REFUNDABLE CREDITS....................................................................................................................................................                                          11.
12.  BALANCE (SUBTRACT LINE 11 FROM LINE 10) (CANNOT BE LESS THAN ZERO)...............................................................                                                                                   12.
13.  ESTIMATED TAX PAID AND PAYMENTS WITH EXTENSIONS.............................                                                                                                    13.
14. OTHER PAYMENTS (INCLUDE REAL ESTATE ESTIMATED TAXES ON THIS LINE).                                                                                                               14.
15.  TOTAL CREDITS (ADD LINES 13 AND 14).................................................................................................................................                                                15.
16.  PREVIOUS REFUNDS...............................................................................................                                                                 16.
17.  NET REFUNDABLE CREDITS (SUBTRACT LINE 16 FROM LINE 15)......................................................................................                                                                        17.
18.  IF LINE 12 IS MORE THAN LINE 17, SUBTRACT LINE 17 FROM LINE 12.........................................................PAY IN FULL>                                                                                 18.
19(a). IF LINE 17 IS MORE THAN LINE 12, SUBTRACT LINE 12 FROM LINE 17 (Total Overpayment)..........................................                                                                                      19(a).
19(b). ENTER ON LINE 19(b) THE AMOUNT OF OVERPAYMENT TO BE REFUNDED TO YOU....................................................                                                                                           19(b).
19(c). ENTER ON LINE 19(c) THE AMOUNT OF OVERPAYMENT  TO BE APPLIED AS A CARRYOVER TO TAX YEAR 2023.......                                                                                                               19(c).
UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO 
THE BEST OF MY KNOWLEDGE AND BELIEF IT IS TRUE, CORRECT, AND COMPLETE. IF PREPARED BY A PERSON OTHER THAN TAXPAYER, THIS DECLARATION 
IS BASED ON ALL INFORMATION OF WHICH HE/SHE HAS ANY KNOWLEDGE.

SIGNATURE OF FIDUCIARY OR OFFICER REPRESENTING FIDUCIARY            DATE                                                                                                              PREPARER BUSINESS PHONE

SIGNATURE OF PAID PREPARER                                          DATE                                                       PREPARER EMPLOYER ID OR SOCIAL SECURITY NUMBER

STREET ADDRESS OF PREPARER                                                                                               CITY                                                              STATE              ZIP
       MAKE CHECK PAYABLE AND MAIL TO: DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE 19899-2044
       (Rev 04/2022)

    FORM 400                                                                                     2022                                                                                          Page 2
                                      SCHEDULE A - DELAWARE MODIFICATIONS AND ADJUSTMENTS
                                                                                     ADDITIONS
1.  INTEREST ON OBLIGATIONS OF STATES OTHER THAN DELAWARE ....................................................                                                                                                     1.
2.  OTHER ADJUSTMENTS ...............................................................................................................................                                                              2.
3.  STATE INCOME TAX ON FEDERAL RETURN (ALL STATES ) (SEE INSTRUCTIONS) .............................                                                                                                              3.
4.  TOTAL ADDITIONS (ADD LINES 1, 2, AND 3) ..............................................................................................                                                                         4.
                                                                                     SUBTRACTIONS
5.  INTEREST ON U.S. OBLIGATIONS ..............................................................................................................                                                                    5.
6.  OTHER ADJUSTMENTS ...............................................................................................................................                                                              6.
7.  TOTAL SUBTRACTIONS (ADD LINES 5 AND 6) ..........................................................................................                                                                     7.
8.  NET DELAWARE MODIFICATIONS (SUBTRACT LINE 7 FROM LINE 4). ENTER HERE AND ON
    SCHEDULE B, COLUMN B, LINE 6 ..............................................................................................................                                                           8.

                                               SCHEDULE B - SHARE OF DELAWARE MODIFICATIONS AND ADJUSTMENTS

                                      NAME AND ADDRESS                                             TAXPAYER                                          COLUMN A                                  COLUMN B
                                                                                                                                                   SHARE OF FEDERAL
                                      (INCLUDE FIDUCIARY SHARE ON LINE 1)                          IDENTIFICATION                                    SECTION 641(c)    %           SHARE OF DELAWARE
                                                                                                   NUMBER                                          AND DISTRIBUTABLE                       MODIFICATIONS
                                                                                                                                                     NET INCOME                            AND ADJUSTMENTS
1.                                                                                                                      $                                                         $

2.

3.

4.

5.

6. TOTAL ...................................................................................................................................       $                          100%        $

                                               SCHEDULE C - INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARY
                                      (IF BENEFICIARY RESIDED IN DELAWARE DURING ANY PART OF THE TAXABLE YEAR, SPECIFY DATES)
                                      Column A                Column B                  Column C        Column D                                       Column E     Column F                    Column G  

    Bene Last Fourficiary’sDigitsFEINofAmount from       Amount of Column A, Share of Modi fications,Column A, Plus or                               Dates, Resided    %             Multiply Column D
                                      Schedule B, Col A From Delaware Source Schedule B, Column B  Minus Column C                                  Outside Delaware                        by Column F
                                                        (Information Only)

    DEDUCTIONS FOR INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARIES (ENTER TOTAL, COLUMN G ON PAGE 1 LINE 6).............................                                        $
    TAX RATE SCHEDULE
                                                                                                                                                     *DF20622029999*
                   IF INCOME ON LINE 7 IS:                                                                                                                           DF20622029999
                                      AT LEAST                 BUT NOT OVER                          YOUR TAX IS:
                   $                                    0.    $                   2,000.                                                                                                   $ 0.
                                                2,000.                            5,000.                                                              2.20% 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.
    (Rev 04/2022)