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DELAWARE
2022
Delaware Underpayment of Estimated Taxes

FORM PIT-UND Revised 03/16/23
Purpose of the Form
Use Form PIT-UND to compute your penalty for having underpaid your estimated taxes. If you choose to compute
your penalty using this form and a penalty due is calculated OR if you use Part 3 – Annualized Installment Method:
• Check the “Form PIT-UND Attached” box on the front of your Delaware personal income tax return
• Attach your completed Form PIT-UND to your return.
Do not submit a Federal Form 2210 instead of a Delaware Form PIT-UND. Do not submit computer worksheets
in lieu of the Form PIT-UND.
Use of Form If one of these reasons applies to you, DO NOT check Form PIT-UND indicator
box and DO NOT submit the form. You will be given a chance to request a
You may choose to use the Short Method (Part 2) of this form if you made waiver after the penalty has been assessed.
equal estimated payments on or before the dates they were due or made
no estimated tax payments. You may choose to use the Annualized Method
(Part 3) of this form if your income was earned unevenly throughout the SPECIFIC INSTRUCTIONS
year. Resident filers using Filing Status 4 should combine (net) the amounts Form PIT-UND is divided into five parts as follows:
in both columns of their tax return and use those figures to complete one
combined Form PIT-UND for both spouses. 1. The Required Annual Payment
2. The Short Method
If you elect to use the Annualized Method in Part 3 of this form, check the
box that says “Taxpayer is Using the Annualization of Income Method” on 3. Annualized Income Installment Method
page 1. 4. Computation of the Over/Under Payment
5. Computation of the Penalty
Who Must Pay the Underpayment Penalty: The Required Annual Payment
Part 1
In general, you will owe the penalty for 2022 if you did not pay at least the
smaller of: Use this part to figure the amount of your required annual payment.
1. 90% of 2022 Delaware tax liability (Line 32 Form PIT-RES minus Line 33 A. Enter 90% of 2022 Delaware tax liability (Line 32 Form PIT-RES minus
Form PIT-RES, or Line 47 Form PIT-NON); or Line 33 Form PIT-RES, or Line 47 Form PIT-NON).
2. 100% of the Tax Balance shown on Line 32 of your 2021 return (Line B. Enter 100% of the Balance on Line 32 minus Line 33 of your 2021
47 on the Non-Resident Return, Form PIT-NON). Note: If you are not Delaware Form PIT-RES or Line 47 of Delaware Form PIT-NON (110% if
a farmer or fisherman and your Adjusted Gross Income (AGI) on your your 2021 Delaware AGI is more than $150,000 or $75,000 if Married
2021 return is in excess of $150,000 ($75,000 if Married Filing Separate Filing Separate Returns, Filing Status 3).
Returns, Filing Status 3), you must use 110% of the 2021 Tax Balance. C. Enter the smaller of Line A or B. This is your required annual payment,
which should have been made in four equal payments.
The penalty is figured separately for each installment due date. Therefore,
you may owe the penalty for an earlier due date even if you paid enough tax D. Enter the total amount of Delaware tax withheld.
to make up the underpayment (even if you are due a refund when you file E. Subtract Line D from Line C. Note: If this amount is $800 or less, stop
your return). here. You do not owe the penalty.
Part 2 The Short Method
Exceptions to the Penalty:
Once you have figured the required annual payment, you may use the Short
You will not have to pay the penalty if any of the following applies: Method ONLY if:
1. You had no Delaware tax liability in the previous year (Line 32 Form PIT- a. You made no estimated payments; or
RES minus Line 33 Form PIT-RES, or Line 47 Form PIT-NON); or b. You paid estimated tax in four equal amounts on or before the due
2. For the current year, the Required Annual Payment is less than or dates (June 15th, July 15th, September 15th, and January 17th).
equal to $800 (See Part 1. The Required Annual Payment under Specific
Instructions on how to determine this amount); or You may not use the Short Method if you made any of the payments late.
3. You were a Part-Year resident during 2022; or You may not use the Short Method if any capital gain tax payments were
4. You derived at least 2/3 of your Gross Income from farming or fishing, made on your behalf.
and paid the total estimated tax due by January 17, 2023, or filed your
return by March 1, 2023 AND paid the total tax due at that time. If this Line by Line instructions
exception applies, check the “Taxpayer is a Farmer or Fisherman” box F. Enter the amount of Estimated Tax Payments, S Corp Payments or
on Page 1 of the Form PIT-UND. When filing Form PIT-UND, select the Refundable Business Credit.
Farmer/Fisherman check box only.
G. Enter the total amount of Delaware tax withheld.
Waiver of the Penalty: H. Add lines F and G.
I. Total Underpayment for the year (Subtract Line H from Line C). If zero or
Once the penalty has been assessed you may request a waiver of the penalty less stop here. You do not owe the penalty.
by writing to: Tax Conferee, Delaware Division of Revenue, P. O. Box 8714 J. Multiply Line I by 0.12.
Wilmington, DE 19899-8714 K. If the amount on Line l was paid on or after April 30, 2023 enter zero (0).
If it was paid before April 30, 2023, multiply the number of days from the
Reasons for Requesting a Waiver Are: date Line l was paid before April 30, 2023 times 0.0005 times the amount
on Line l. Enter the results on Line K.
1. The underpayment was due to a casualty, disaster, or other unusual
circumstance (explain the circumstance); or Subtract Line K from Line J. This is your penalty for underpayment of
estimated taxes. Add this amount to the other penalties and interest due
2. In 2021 or 2022 you retired after age 62 or became disabled. on Line 44 of the Form PIT-RES return or Line 58 of the Form PIT-NON.

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22. Subtract Line 21 from Line 20. If 0 or less, enter 0.
Part 3 The Annualized Installment Method
23. Enter 1/4th of your Required Annual Payment from Part 1, Line C.
This method should be used if you do not qualify to use the Short Method
(e.g., unequal or late estimated payments) or by individuals whose income 24. Blank for the first column. For all other columns enter the amount from
is earned in an uneven fashion throughout the year. Examples would be Line 26 of the previous column.
receiving large capital gains or bonuses late in the year. 25. Add Line 23 and Line 24.
To use this form, enter the income and deductions applicable to each period 26. Subtract Line 22 from Line 25. If zero or less, enter zero (0).
as follows:
a. Column 1 enter the income/deductions for the period 01/01/2022 27. Enter the Smaller of Line 22 or 25 here and on Line 28.
through 03/31/2022.
b. Column 2 enter the income/deductions for the period 01/01/2022 NOTE: From this point on, complete Lines 21 through Line 27
through 05/31/2022. down each column before going to the next column.
c. Column 3 enter the income/deductions for the period 01/01/2022
through 08/31/2022.
d. Column 4 enter the income/deductions for the period 01/01/2022 Part 4 Computing the over/under payment
through 12/31/2022.
In this section you will compute the amount of your over/under payment
Line by Line Instructions: for each period.
(Line numbers in parenthesis refer to the Form PIT-NON). 28. Enter the amount from Part 3, Line 27.
1. Non-Resident indicator. If you are a Non-Resident or Part year Resident 29. Enter the amount of Estimated, S Corp, Capital Gain Tax payments, or
using the Non-Resident tax form, put an “X” in this box. Refundable Business Credits made on your behalf FOR EACH PERIOD ONLY
by the Payment Due Date. Apply S Corp payment and Refundable Business
2. Enter your Delaware AGI from Line 12 Form PIT-RES (Line 37 Form PIT- Credits evenly to each quarter by dividing by four (4) rounded to the nearest
NON) of your 2022 Delaware return for the period indicated. Example: In dollar. Adjust the amount applied to the fourth quarter so that the sum of
the third column enter your AGI for the period January 1, 2022 through all four quarters is the correct amount. In Column 1, enter the payments
August 31, 2022. for the period January 1st through April 30th. In the second column enter
3. This line has been pre-filled. the payments made for the period May 1st through June 15th. In the
third column enter the payments made for the period June 16th through
4. Multiply Line 2 by Line 3 for each column (this is your annualized income September 15th. In the fourth column enter the payments made for the
for each period). period September 16th through January 15, 2023. For example, a payment
made in August meant for the 2nd quarter, should be placed in the 3rd
5. Enter your Delaware itemized deductions for each period. If you did not quarter box. Payments made after January 15, 2023 are excluded from this
itemize your deductions, enter zero (0) and skip to Line 8. line.
6. This Line has been pre-filled. 30. FOR EACH PERIOD ONLY. Enter the amount of Delaware withholding. In
7. Multiply Line 5 by Line 6 for each column. Column 1, enter the withholding for the period January 1st through March
31st. In the second column enter the withholding for the period April 1st
8. Enter the full annual Delaware standard deduction and additional through May 31st. In the third column enter the withholding for the period
standard deduction (if applicable) amounts (e.g. $3,250 for one standard June 1st through August 31st. In the fourth column enter the withholding for
deduction). the period September 1st through December 31st.
Note: The same amount should be entered in each column. 31. Add Lines 29 and 30.
9. Delaware Deductions. If you itemized deductions, enter the amounts 32. Blank for Column 1. Enter previous Line 38 amount for all other columns
from Line 7 in each column. If you used the Delaware standard deduction, (i.e. Column 2 equals Line 38 Column 1, Column 3 equals Line 38 Column
enter the amount from Line 8 in each column. 2, etc.).
10. Delaware Taxable Income. Subtract Line 9 from Line 4. 33. Leave Column 1 blank. For all other columns, add Line 31 and Line 32.
11. Tax Liability. Using the tax table or tax schedule, figure the tax on the 34. Leave Column 1 blank. For all other columns, add amounts from Line 36
amount on Line 10 for each column. and 37 of the previous Column (i.e. Column 2 equals Line 36 Column 1 plus
Line 37 Column 1, etc.).
12. Residents Only Tax on Lump Sum. See the instructions for tax on lump
sum distributions (Line 24) in the PIT-RES Instruction Booklet. 35. For Column 1, only enter the amount from Line 31. For other columns,
subtract Line 34 from Line 33. If zero (0) or less, enter zero (0).
13. This is your total tax. Add Lines 11 and 12.
36. Leave Columns 1 and 4 blank. For all other columns, if Line 35=0, then
14. Non-Residents only. Multiply Line 13 by the Proration Percentage from subtract Line 33 from Line 34. Otherwise, enter zero (0).
the center of Line 42 of your tax return.
37. Underpayment. If Line 28 is equal to or larger than Line 35, subtract
15. Enter the total personal credit amount. Include any personal credits for Line 35 from Line 28 and go to Line 32 of the next column. Otherwise, go
being 60 or over (if applicable). to Line 38.
16. Non-Residents only. Multiply Line 15 by the proration percentage from 38. Overpayment. If Line 35 is larger than Line 28, subtract Line 28 from
the center of Line 42 of your tax return. Line 35. Then go to Line 32 of the next column.
17. Other non-refundable credits. Add Lines 27, 28, 29, 30, & 33 of Form PIT-
RES (or Lines 44 & 45 of Form PIT-NON) tax return and enter here. NOTE: Complete Lines 32 through Line 38 down each column
18. Residents add Line 15 and Line 17 and subtract the total from Line 13. before going to the next column.
Non-residents and part year residents add Line 16 to Line 17 and subtract
the total from Line 14.
19. Multiplier. This number has been pre-filled. Part 5 Computing the penalty
20. Multiply Line 18 by the amount on Line 19 for each column. Figure the penalty by applying the appropriate rate against each
underpayment shown on Line 37 for as long as an underpayment remains.
21. Leave the first column blank. Enter the sum of all previous Lines 27 for Adjust this amount as payments were made.
the remaining columns (in column 3 you are adding Line 27, Column 1 plus 39. This lists the dates the payments on Line 37 are due.
Line 27, Column 2).
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40. Compute the number of days between the due date on Line 39 and the 
date the amount on Line 37 is paid or April 30, 2023 whichever is earlier. 
41. Multiply Line 40 by 0.0005. Carry out the computation to four decimal 
places, rounding off to the fourth position.
42. Multiply Line 41 by Line 37. This is the penalty for the period. Repeat the 
computation for each column.
43. Add the columns together to determine the total penalty. This is your 
penalty for underpayment of estimated taxes. Add this amount to the 
other penalties and interest due on Line 44 of the Form PIT-RES return or 
Line 58 of the Form PIT-NON. 
 NOTE: If the amount due is not paid with one payment, the penalty 
 for the period should be figured on a separate sheet and the total 
 entered on this Line.  For example, if Line 37 column 1 shows an 
 underpayment of $300, and $200 was paid on June 1st, and $200 was 
 paid on September 15th, the penalty would be figured for 48 days on 
 $300, and 93 days on $100. The remaining $100 of the payment made 
 in September is available to be applied to a June 16th underpayment, if 
 necessary.

Please remember to check the Form PIT-UND Attached box section and 
submit a copy of this form with your return. Checking the box without 
submitting a form will unnecessarily delay the processing of your return.

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