04  05  06  07  08  09  10  11  12  13  14  15  16  17  18       19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42       43  44  45  46  47  48     49  50  51  52  53  54  55  56  57  58  59  60  61  62      63  64  65  66  67  68  69  70  71  72      73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                  DONOTWRITEOR STAPLE IN THS AREA                                                              03 
                             DELAWARE                                                    DECLARATION OF ESTIMATED
 04                                                                                                                                                                                                                                                                                                                               04 
                             FORM 400-ES                                                         FIDUCIARY INCOME TAX
 05                                                                                                                                                                                                                                                                                                                               05 
 06                  3E              RETURN WITH INSTALLMENT DUE:          SEPT 15, 2017                                                                                                                                                                                                                                          06 
 07                                                                                                                                                                                                                                                                                              REV CODE 0004-01                 07 
 08  FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX                                                                                                                                                                                                                                                             08 
                                                                                                                                                                                                                                                                                                         2017
 09      EMPLOYERIDENTIFICATIONNUMBER:                                                                                                                                                                                                                                                                                            09 
 10                                                                                                                                                                                                                                              AMOUNT OF THISINSTALLMENT:                                                       10 
 11      TRUSTNUMBER:                                                                                                        FISCAL YEAR END DATE                                                                                                                                                                                 11 
                                                                                                                                 (Fiscal Year Filers Only):
 12                                                                                                                                                                                                                                          PLEASE WRITE THE TRUST’S OR ESTATE’S EIN                                             12 
 13      NAME OFTRUSTOR ESTATE:                                                                                                                                                                                                              AND “2016 FORM 400-ES” ON YOUR CHECK OR                                              13 
         NAME OF FIDUCIARY:                                                                                                                                                                                                                                              MONEY ORDER.
 14                                                                                                                                                                                                                                                                                                                               14 
 15      TITLE OF FIDUCIARY:                                                                                                                                                                                                                     MAKE CHECK PAYABLE AND MAIL TO:                                                  15 
                                                                                                                                                                                                                                                         DELAWARE DIVISION OF REVENUE
 16                                                                                                                                                                                                                                              P.O. BOX 2044, WILMINGTON, DE 19899-2044                                         16 
 17      P.O. BOX OR STREET ADDRESS:                                                                                                                                                                                                                                                                                              17 
 18                                                                                                                                                                                                                              *DF65016039999*                                                                                  18 
 19      CITY                                                                                                                STATE                           ZIP  CODE                               -                                                               DF65016039999                                                19 
 20                                                                                                                                                                                                                                                                                                                               20 
 21                                                                                                                                                                                                                                                                                                                               21 
 22                                                                                                                                                  DETACH HERE                                                                                                                                                                  22 
 23                                                                                                                                                                                                                                                                                                                               23 
 24                                                                                                                                                                                                                                  DONOTWRITEOR STAPLE IN THS AREA                                                              24 
                             DELAWARE                                                    DECLARATION OF ESTIMATED
 25                                                                                                                                                                                                                                                                                                                               25 
                             FORM 400-ES                                                         FIDUCIARY INCOME TAX
 26                                                                                                                                                                                                                                                                                                                               26 
 27                  2E              RETURN WITH INSTALLMENT DUE:          JUNE 15, 2017                                                                                                                                                                                                                                          27 
 28                                                                                                                                                                                                                                                                                              REV CODE 0004-01                 28 
 29  FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX                                                                                                                                                                                                                                                             29 
                                                                                                                                                                                                                                                                                                         2017
 30          EMPLOYERIDENTIFICATIONNUMBER:                                                                                                                                                                                                                                                                                        30 
 31                                                                                                                                                                                                                                              AMOUNT OF THISINSTALLMENT:                                                       31 
 32      TRUSTNUMBER:                                                                                                        FISCAL YEAR END DATE                                                                                                                                                                                 32 
                                                                                                                                 (Fiscal Year Filers Only):
 33                                                                                                                                                                                                                                          PLEASE WRITE THE TRUST’S OR ESTATE’S EIN                                             33 
 34          NAME OFTRUSTOR ESTATE:                                                                                                                                                                                                          AND “2016 FORM 400-ES” ON YOUR CHECK OR                                              34 
         NAME OF FIDUCIARY:                                                                                                                                                                                                                                              MONEY ORDER.
 35                                                                                                                                                                                                                                                                                                                               35 
 36      TITLE OF FIDUCIARY:                                                                                                                                                                                                                     MAKE CHECK PAYABLE AND MAIL TO:                                                  36 
                                                                                                                                                                                                                                                         DELAWARE DIVISION OF REVENUE
 37                                                                                                                                                                                                                                              P.O. BOX 2044, WILMINGTON, DE 19899-2044                                         37 
 38      P.O. BOX OR STREET ADDRESS:                                                                                                                                                                                                                                                                                              38 
 39                                                                                                                                                                                                                              *DF65016029999*                                                                                  39 
 40      CITY                                                                                                                STATE                           ZIP  CODE                               -                                                               DF65016029999                                                40 
 41                                                                                                                                                                                                                                                                                                                               41 
 42                                                                                                                                                                                                                                                                                                                               42 
 43                                                                                                                                                                                                                                                                                                                               43 
 44                                                                                                                                                      DETACH HERE                                                                                                                                                              44 
 45                                                                                                                                                                                                                                                                                                                               45 
 46                                                                                                                                                                                                                                      DONOTWRITEOR STAPLE IN THS AREA                                                          46 
                             DELAWARE                                                    DECLARATION OF ESTIMATED
 47                                                                                                                                                                                                                                                                                                                               47 
                             FORM 400-ES                                                         FIDUCIARY INCOME TAX
 48                                                                                                                                                                                                                                                                                                                               48 
 49                      1E          RETURN WITH INSTALLMENT DUE:          MAY 1, 2017                                                                                                                                                                                                                                            49 
 50                                                                                                                                                                                                                                                                                              REV CODE 0004-01                 50 
         FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX                                                                                                                                                                                                                                                         51 
 51 
                                                                                                                                                                                                                                                                                                         2017
 52          EMPLOYERIDENTIFICATIONNUMBER:                                                                                                                                                                                                                                                                                        52 
 53                                                                                                                                                                                                                                              AMOUNT OF THISINSTALLMENT:                                                       53 
 54          TRUSTNUMBER:                                                                                                        FISCAL YEAR END DATE                                                                                                                                                                             54 
                                                                                                                                 (Fiscal Year Filers Only):
 55                                                                                                                                                                                                                                          PLEASE WRITE THE TRUST’S OR ESTATE’S EIN                                             55 
 56          NAME OFTRUSTOR ESTATE:                                                                                                                                                                                                          AND “2016 FORM 400-ES” ON YOUR CHECK OR                                              56 
 57          NAME OF FIDUCIARY:                                                                                                                                                                                                                                          MONEY ORDER.                                             57 
 58          TITLE OF FIDUCIARY:                                                                                                                                                                                                                     MAKE CHECK PAYABLE AND MAIL TO:                                              58 
                                                                                                                                                                                                                                                         DELAWARE DIVISION OF REVENUE
 59                                                                                                                                                                                                                                              P.O. BOX 2044, WILMINGTON, DE 19899-2044                                         59 
 60          P.O. BOX OR STREET ADDRESS:                                                                                                                                                                                                                                                                                          60 
 61                                                                                                                                                                                                                              *DF65016019999*                                                                                  61 
 62          CITY                                                                                                            STATE                           ZIP  CODE                               -                                                               DF65016019999                                                62 
 63                                                                                                                                                                                                                                                                                                                               63 
 64                                                                                                                                                                                                                                                                                                                               64 
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 03                                                                                                                                                                                                                                                                                                          03 
            DELAWARE                                                                                                                 FIDUCIARY'S                                                                                                                                                             04 
 04 
            FORM 400-ES                                                                                     2017 RECORD OF PAYMENTS                                                                                                                                                                          05 
 05 
 06                                                                                                                                                                                                                                                                                                          06 
 07 SCHEDULED PAYMENT DATE                                                                                  AMOUNT PAID                                                               PAID DATE                                             CHECK NUMBER                                                     07 
 08                                                                                                                                                                                                                                                                                                          08 
 09 FIRST  PAYMENT  (May 1, 2017)                                                                                                                                                                                                                                                                            09 
 10                                                                                                                                                                                                                                                                                                          10 
 11 SECOND PAYMENT (JUNE 15, 2017)                                                                                                                                                                                                                                                                           11 
 12                                                                                                                                                                                                                                                                                                          12 
 13 THIRD PAYMENT (SEPT 15, 2017)                                                                                                                                                                                                                                                                            13 
 14                                                                                                                                                                                                                                                                                                          14 
 15 FINAL PAYMENT (JAN 15, 2018)                                                                                                                                                                                                                                                                             15 
 16                                                                                                                                                                                                                                                                                                          16 
 17 TOTAL PAID                                                                                                                                                                                                                                                                                               17 
 18                                                                                                                                                                                                                                                                                                          18 
 19                                                                                                         RETAIN THIS PORTION FOR YOUR RECORDS                                                                                                                                                             19 
 20                                                                                                                                                                                                                                                                                                          20 
 21                                                                                                                                                                                                                                                                                                          21 
 22                                                                                                                                 DETACH HERE                                                                                                                                                              22 
 23                                                                                                                                                                                                                                                                                                          23 
 24                                                                                                                                                                                                 DONOTWRITEOR STAPLE IN THS AREA                                                                          24 
 25            DELAWARE                                     DECLARATION OF ESTIMATED                                                                                                                                                                                                                         25 
 26            FORM 400-EX                                                          FIDUCIARY INCOME TAX                                                                                                                                                                                                     26 
 27         5E RETURN WITH INSTALLMENT DUE:          APR 30, 2018                                                                                                                                                                                                                                            27 
 28                                                                                                                                                                                                                                                                 REV CODE 0007-25                         28 
 29 FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX                                                                                                                                                                                                                                         29 
                                                                                                                                                                                                                                                                                    2017
 30         EMPLOYERIDENTIFICATIONNUMBER:                                                                                                                                                                                                                                                                    30 
 31                                                                                                                                                                                                                         AMOUNT OF THISINSTALLMENT:                                                       31 
 32 TRUSTNUMBER:                                                                                            FISCAL YEAR END DATE                                                                                                                                                                             32 
                                                                                                            (Fiscal Year Filers Only):
 33                                                                                                                                                                                                                                                                                                          33 
                                                                                                                                                                                                                            PLEASE WRITE THE TRUST’S OR ESTATE’S EIN 
 34         NAME OFTRUSTOR ESTATE:                                                                                                                                                                                          AND “2016 FORM 400-ES” ON YOUR CHECK OR                                          34 
 35 NAME OF FIDUCIARY:                                                                                                                                                                                                                      MONEY ORDER.                                                     35 
 36 TITLE OF FIDUCIARY:                                                                                                                                                                                                     MAKE CHECK PAYABLE AND MAIL TO:                                                  36 
                                                                                                                                                                                                                            DELAWARE DIVISION OF REVENUE
 37                                                                                                                                                                                                                         P.O. BOX 2044, WILMINGTON, DE 19899-2044                                         37 
 38 P.O. BOX OR STREET ADDRESS:                                                                                                                                                                                                                                                                              38 
 39 CITY                                                                                                    STATE                   ZIP  CODE                                       -               *DF65116019999*                                                                                          39 
 40         I REQUEST AN AUTOMATIC EXTENSION OF TIME TO FILE DE FORM 400                                                                                                                                                                    DF65116019999                                                    40 
 41         TO OCTOBER 15, 201 8(OR IF A FISCAL YEAR, FROM                                                                                                                                                                                                                                                   41 
 42         TO                                              FOR THE TAX YEAR ENDING:                                                                                                                                                                                                                         42 
 43                                                                                                                                                        SIGNATURE OF FIDUCIARY OFFICER OR REPRESENTATIVE                                                         DATE                                     43 
 44                                                                                                                                 DETACH HERE                                                                                                                                                              44 
 45                                                                                                                                                                                                                                                                                                          45 
 46                                                                                                                                                                                                 DONOTWRITEOR STAPLE IN THS AREA                                                                          46 
               DELAWARE                                     DECLARATION OF ESTIMATED
 47                                                                                                                                                                                                                                                                                                          47 
               FORM 400-ES                                                          FIDUCIARY INCOME TAX
 48                                                                                                                                                                                                                                                                                                          48 
 49            RETURN WITH INSTALLMENT DUE:          JAN61 , 2018                                                                                                                                                                                                                                            49 
            4E                                                                                                                                                                                                                                                      REV CODE 0004-01
 50                                                                                                                                                                                                                                                                                                          50 
 51 FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX                                                                                                                                                                                                                                         51 
                                                                                                                                                                                                                                                                                    2017
 52         EMPLOYERIDENTIFICATIONNUMBER:                                                                                                                                                                                                                                                                    52 
 53                                                                                                                                                                                                                         AMOUNT OF THISINSTALLMENT:                                                       53 
 54 TRUSTNUMBER:                                                                                            FISCAL YEAR END DATE                                                                                                                                                                             54 
                                                                                                            (Fiscal Year Filers Only):
 55                                                                                                                                                                                                                         PLEASE WRITE THE TRUST’S OR ESTATE’S EIN                                         55 
 56         NAME OFTRUSTOR ESTATE:                                                                                                                                                                                          AND “2016 FORM 400-ES” ON YOUR CHECK OR                                          56 
 57 NAME OF FIDUCIARY:                                                                                                                                                                                                                      MONEY ORDER.                                                     57 
 58 TITLE OF FIDUCIARY:                                                                                                                                                                                                     MAKE CHECK PAYABLE AND MAIL TO:                                                  58 
                                                                                                                                                                                                                            DELAWARE DIVISION OF REVENUE
 59                                                                                                                                                                                                                         P.O. BOX 2044, WILMINGTON, DE 19899-2044                                         59 
 60 P.O. BOX OR STREET ADDRESS:                                                                                                                                                                                                                                                                              60 
 61                                                                                                                                                                                                 *DF65016049999*                                                                                          61 
 62 CITY                                                                                                    STATE                   ZIP  CODE                                       -                                                       DF65016049999                                                    62 
 63                                                                                                                                                                                                                                                                                                          63 
 64                                                                                                                                                                                                                                                                                                          64 
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 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04 DELAWARE                                                                                                                                                                                                                                                                                                 04 
 05 FORM400-ES                                                                                                                      2017                                                                                                                                                                     05 
 06                                                                                             FIDUCIARY ESTIMATED INCOME TAX                                                                                                                                                                               06 
 07                                                                                                                                 INSTRUCTIONS                                                                                                                                                             07 
 08                                                                                                                                                                                                                                                                                                          08 
 09 WHO MUST MAKE A DECLARATION:                                                                                                                           B. After you have filed a Declaration, if changes in income or                                                                                    09 
 10                                                                                                                                                        deduction(s) cause a substantial increase or decrease in Estimated                                                                                10 
 11 If the fair market value of the assets of a resident or non-resident                                                                                   Tax, you should enter the adjusted amount in the space provided on                                                                                11 
 12 trust, for any given taxable year, equals or exceeds $1 million, the                                                                                   each remaining Form 400-ES and forward on required due dates.                                                                                     12 
 13 trust is required to file estimated tax declarations for the subsequent                                                                                                                                                                                                                                  13 
 14 taxable year.                                                                                                                                          PAYMENT OF ESTIMATED TAX:                                                                                                                         14 
 15 WHEN AND WHERE TO FILE DECLARATION:                                                                                                                    Your Estimated Tax may be paid in full with the Declaration, or in                                                                                15 
 16                                                                                                                                                        equal installments on or before May 1, June 15th, September                                                                                       16 
 17 Your Declaration and payment of Estimated Tax shall be filed or                                                                                        15th, and January 15th of the following year. The last installment                                                                                17 
 18 paid on or before May 2 or on such later dates as are specified                                                                                        must be mailed no later than January 15th of the following year.                                                                                  18 
 19 in the instructions below.  Payments should be filed with the Division                                                                                 Check  or  money  order  should  be  made  payable  to  Delaware                                                                                  19 
    of Revenue at P.O. Box 2044, Wilmington, Delaware 19899-2044.                                                                                          Division of Revenue. Please remove any stub from your check. 
 20                                                                                                                                                        Write your Employer Identification Number and tax period you are                                                                                  20 
 21 FISCAL YEAR:                                                                                                                                           reporting on the check or money order.                                            DO NOT STAPLE                          your                     21 
 22                                                                                                                                                        payment to the return.                                                                                                                            22 
 23 If you file your income tax returns on a fiscal year basis, your dates                                                                                                                                                                                                                                   23 
 24 for filing the Declaration and payment of the Estimated Tax will be                                                                                    PENALTY FOR FAILURE TO PAY ESTIMATED INCOME TAX:                                                                                                  24 
 25 the 30th day of the fourth month and the 15th day of the sixth and                                                                                                                                                                                                                                       25 
    ninth months of your current fiscal year and the 15th day of the first                                                                                 The following penalty is imposed by law for underpayment of any 
 26 month of the next fiscal year.                                                                                                                         installment of Estimated Tax: A penalty of 1 1/2% per month, or                                                                                   26 
 27                                                                                                                                                        fraction thereof, on the underpayment during the period of the                                                                                    27 
 28 CHANGES IN INCOME OR DEDUCTION(S):                                                                                                                     underpayment except in certain situations. The penalty does not                                                                                   28 
 29                                                                                                                                                        apply if each installment is paid on time and (a) is at least 90% of                                                                              29 
 30 A. Even though your situation on April 30th is such that you are not                                                                                   the amount due on the income tax return for the taxable year, or (b)                                                                              30 
    required to file a Declaration at that time, your expected income or                                                                                   is based on a tax computed by using your taxable income for last                                                                                  31 
 31 deduction(s) may change so that you will be required to file a                                                                                         year and this year's tax rate.
 32 Declaration later. In such case, the time for filing is as follows: June                                                                                                                                                                                                                                 32 
 33 15th if the change occurs after April 1st and before June 2nd;                                                                                         MISPLACED OR DAMAGED FORMS:                                                                                                                       33 
 34 September 15th if the change occurs after June 1st and before                                                                                                                                                                                                                                            34 
 35 September 2nd; January 15th of the following year if the change                                                                                        Replacement forms can be obtained on the Division of Revenue                                                                                      35 
 36 occurs after September 1st. The Estimated Tax may be paid in full                                                                                      website  at  www.revenue.delaware.gov  or  by  calling  Revenue’s                                                                                 36 
    at the time of filing the Declaration or in equal installments on the                                                                                  Public Service Bureau at (302) 577-8200. Estimated taxes due 
 37 remaining payment dates.                                                                                                                               must be filed on a timely basis.                                                                                                                  37 
 38                                                                                                                                                                                                                                                                                                          38 
 39                                                                                                                                                                                                                                                                                                          39 
 40                                                                                                                                                                                                                                                                                                          40 
 41                                                                                                         TAXCOMPUTATIONSCHEDULE                                                                                                                                                                           41 
    1. ENTERAMOUNTOF TOTALGROSSINCOME EXPECTEDFORTHE YEAR...............................................................                                                                                                                    $
 42                                                                                                                                                                                                                                                                                                          42 
    2. LESS: PENSIONAND60ANDOVEREXCLUSIONS,U.S.OBLIGATIONSINTEREST................................................                                                                                                                          $
 43                                                                                                                                                                                                                                                                                                          43 
    3. ESTIMATEDTAXABLEINCOME(SUBTRACTLINE2FROMLINE1)............................................................................                                                                                                           $
 44                                                                                                                                                                                                                                                                                                          44 
    4. ESTIMATEDTAX(USETAXCOMPUTATIONTABLEBELOWTOMAKETHISCOMPUTATION)................................                                                                                                                                       $
 45                                                                                                                                                                                                                                                                                                          45 
 46                                                                                                                                                                                                                                                                                                          46 
 47                                                                                                                                                                                                                                                                                                          47 
            TAX COMPUTATION TABLE
 48                                                                                                                                                                                                                                                                                                          48 
 49                                                         IFESTIMATEDTAXABLEINCOMEONLINE3IS:                                                                                                                                                                                                               49 
 50                                                                                 AT LEAST                  BUTNOTOVER                                                                                                                                                                                     50 
                                                                                                                                                                                    YOURTAXIS:
 51                                                                                                                                                                                                                                                                                                          51 
 52                                                         $                                   0.          $                       2,000.                                                                                                                          $ 0.                                     52 
 53                                                                                                                                                                                                 2.2%OFAMOUNTOVER$2,000.                                                                                  53 
                                                                                                2,000.                              5,000.
 54                                                                                                                                                                                                                                                                                                          54 
                                                                                                                                                                                                    $66.00+3.90%OFAMOUNTOVER$5,000.
 55                                                                                             5,000.                              10,000.                                                                                                                                                                  55 
 56                                                                                                                                                                                 $261.00+4.80%OFAMOUNTOVER$10,000.                                                                                        56 
                                                                                                10,000.                             20,000.
 57                                                                                                                                                                                                                                                                                                          57 
                                                                                                                                                                                    $741.00+5.20%OFAMOUNTOVER$20,000.
 58                                                                                             20,000.                             25,000.                                                                                                                                                                  58 
 59                                                                                                                                                                                 $1,001.00+5.55%OFAMOUNTOVER$25,000.                                                                                      59 
                                                                                                25,000.                             60,000.
 60                                                                                                                                                                                                                                                                                                          60 
                                                                                                                                                                                    $2,943.50+6.60%OFAMOUNTOVER$60,000.
 61                                                                                 60,000ANDOVER                                                                                                                                                                                                            61 
 62                                                                                                                                                                                                                                                                                                          62 
 63                                                                                                                                                                                                                                                                 REVISED  12/09/16                        63 
 64                                                                                                                                                                                                                                                                                                          64 
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