PDF document
- 1 -
                                                                                               2022
                                  DELAWARE                                                     FORM
                                  DIVISION OF REVENUE                                                 PIT-UND
                                           DELAWARE UNDERPAYMENT OF ESTIMATED TAXES
                                                                                      
                                                                                                                                   RESET           PRINT
     FIRST NAME                                                          LAST NAME                              TAXPAYER ID

             TAXPAYER IS A FARMER OR FISHERMAN                                              TAXPAYER IS USING THE ANNUALIZATION OF INCOME METHOD
PART
     REQUIRED ANNUAL PAYMENT
1
A    Enter 90% of 2022 Delaware tax liability (Line 32 Form PIT-RES minus Line 33 Form PIT-RES, or Line 47 Form PIT-NON)                 A
B    Enter 100% or 110% of 2021 Delaware tax liability (Line 32 PIT-RES minus Line 33 PIT-RES, or Line 47 PIT-NON). (See instructions)   B
C    Enter the smaller of Line “A” or Line ”B”. This is your Required Annual Amount.                                                     C
D    Delaware Withholding                                                                                                                D
E    Subtract Line “D” from Line “C”. If $800 or less, stop here. You do not owe the penalty.                                            E

PART
     SHORT METHOD (See instructions)
2
F    Enter the amount of Estimated Tax Payments, S Corp Payments or Refundable Business Credit                                           F
G    Delaware Withholding                                                                                                                G
H    Add Line “F” and Line “G” and enter here                                                                                            H
I    TOTAL UNDERPAYMENT - Subtract Line “H” from Line “C”. If zero or less, stop here.                                                   I
J    Multiply Line “I” by 12% (times 0.12)                                                                                               J
K    If the amount on Line “I” was paid on or after April 30, 2023, enter zero (0). If it was paid before April 30, 2023, Multiply the   K
     number of days from the date Line “I” was paid before April 30, 2023, times .05% (.0005) times the amount on Line “I”.
L    ESTIMATED PENALTY - Subtract Line “K” from Line “J” and enter here                                                                  L

PART                                                                                                                               TIME PERIOD
     COMPUTING THE OVER/UNDER PAYMENT
4                                                                                              1/1/22 - 4/30/22 5/1/22 - 6/15/22       6/16/22 - 9/15/22 9/16/22 - 1/15/23
28   Enter amount from Part 3, Line 27                                                      28
29   Enter the amount of Estimated, S Corp, Capital Gain Tax payments, or Refundable        29
     Business Credits
30   Delaware Withholding                                                                   30
31   Add Line 29 and Line 30                                                                31
32   Enter amount, if any, from Line 38 of the previous column of this schedule             32
     (i.e., Column 2 equals Line 38 Column 1, Column 3 equals Line 38 Column 2, etc.)
33   Add Line 31 and Line 32                                                                33
34   Sum amounts from Line 36 and Line 37 of the previous column of this schedule           34
     (i.e., Column 2 equals Line 36 Column 1 plus Line 37 Column 1, etc.)
35   Subtract Line 34 from Line 33. If zero or less, enter zero (0).                        35
     For Column 1 only, enter the amount from Line 31.
36   If Line 35 equals zero, then Subtract Line 33 from Line 34.                            36
     Otherwise, enter zero (0).
37   UNDERPAYMENT. If Line 28 is equal to or larger than Line 35, Subtract Line 35          37
     from Line 28. Then go to Line 32 of the next column. Otherwise, go to Line 38.
38   OVERPAYMENT. If Line 35 is larger than Line 28, Subtract Line 28 from Line 35.         38
     Then go to Line 32 of the next column.

PART                                                                                                                               PAYMENT DUE
     COMPUTING THE PENALTY (See instructions)
5                                                                                           39 5/2/22                     6/15/22      9/15/22           1/17/23
40   Enter number of days from date on Line 39 to when payment was made                     40
41   Multiply Line 40 by .05% (times .0005)                                                 41
42   PENALTY FOR PERIOD - Multiply Line 37 by Line 41                                       42
43   Add penalties from each Column on Line 42 to determine the Total Penalty (i.e., Line 42 Column 1 plus Line 42 Column 2, etc.)             43

             DFPITUND2022019999V1
             Revision 20221202
                                                                                     Page  1



- 2 -
                                                                                                                     2022
                                    DELAWARE                                                                      FORM
                                    DIVISION OF REVENUE                                                              PIT-UND
                                        DELAWARE UNDERPAYMENT OF ESTIMATED TAXES
                                                                                                            
                                                      CHECK HERE IF YOU USED A NON-RESIDENT RETURN

PART                                                                                                                                  TIME PERIOD
     ANNUALIZED INSTALLMENT METHOD
3                                                                                                                 1  1/1/22 - 3/31/22 1/1/22 - 5/31/22 1/1/22 - 8/31/22 1/1/22 - 12/31/22
2    Enter Delaware AGI from your 2022 Delaware Return (Line 12 - Form PIT-RES, or                                2
     Line 37 - Form PIT-NON) for period
3    MULTIPLIER                                                                                                   3  4                2.4              1.5              1
4    ANNUALIZED AGI - Multiply Line 2 by Line 3.                                                                  4
5    Enter Delaware Itemized Deductions (Line 18 - Form PIT-RES, Line 38 - Form PIT-NON)                          5
     for period. Enter zero (0) if you didn’t itemize.
6    MULTIPLIER                                                                                                   6  4                2.4              1.5              1
7    ANNUALIZED ITEMIZED DEDUCTIONS - Multiply Line 5 by Line 6                                                   7
8    Enter the Total Delaware Standard Deduction Amount. (See Instructions)                                       8
     Enter zero (0) if you itemized.
9    DELAWARE DEDUCTIONS - Enter amount from Line 7 if you itemized, or from Line 8 if                            9
     you used the standard deduction
10   DELAWARE TAXABLE INCOME - Subtract Line 9 from Line 4                                                        10
11   TAX LIABILITY - Using the tax table or tax schedule, figure the amount of tax due on the                     11
     amounts from Line 10
12   TAX ON LUMP SUM (See Instructions)                                                                           12

13   TOTAL TAX - Add Line 11 to Line 12                                                                           13
14   NON-RESIDENT FILERS ONLY - Multiply Line 13 by the proration percentage on                                   14
     Line 42 of Form PIT-NON
15   TOTAL PERSONAL CREDIT AMOUNT (See Instructions)                                                              15
16   NON-RESIDENT FILERS ONLY - Multiply Line 15 by the proration percentage on                                   16
     Line 42 of Form PIT-NON
17   OTHER NON-REFUNDABLE CREDITS - Add Lines 27, 28, 29, 30, & 33 of Form PIT-RES                                17
     or Lines 44 & 45 of Form PIT-NON and enter here
18   RESIDENTS - Subtract Line 15 and Line 17 from Line 13.                                                       18
     NON-RESIDENTS - Subtract Line 16 and Line 17 from Line 14.
19   MULTIPLIER                                                                                                   19 .225             .450             .675             .900
20   Multiply Line 18 by Line 19                                                                                  20
21   Sum all previous columns from Line 27                                                                        21
     (i.e., Column 2 equals Line 27 Column 1, Column 3 equals Line 27 Column 1 plus Line 27 Column 2, etc.)
22   Subtract Line 21 from Line 20. If zero or less, enter zero (0).                                              22

23   Enter 1/4 of the total from Part 1, Line “C”, in each column                                                 23
24   Enter the amount from Line 26 of the previous column of this schedule                                        24
     (i.e., Column 2 equals Line 26, Column 1, Column 3 equals Line 26, Column 2, etc.)
25   Add Line 23 to Line 24                                                                                       25

26   Subtract Line 22 from Line 25. If zero or less, enter zero (0)                                               26

27   Enter the smaller of Line 22 or Line 25 here and on Line 28                                                  27

             DFPITUND2022029999V1
             Revision 20221202
                                                                                                           Page  2






PDF file checksum: 1426532553

(Plugin #1/9.12/13.0)