- 2 -
|
Line by Line Instructions (Line numbers in parenthesis refer to 29. Enter the amount of Estimated and Capital Gain Tax
the Non-Resident Return) Payments made on your behalf FOR EACH PERIOD
ONLY. In Column 1 enter the payments for the period
1. Non-Resident indicator. If you are a Non-Resident or January 1st through May 2nd . In the second column enter
Part-Year Resident using the Non-Resident tax form, put the payments made from May 1st though June 17th. In the
an “X” in this box. Part-Year Residents using the third column enter the payments made between June 18th
Non-Resident return should follow the instructions for and September 16th. And in the fourth column enter the
Non -Residents. payments made between September 17th and January
2. Enter your Delaware AGI from Line 1 (Line 37) of your 2016 15th.
Delaware return for the periods indicated. Example: in the 3 . 0F ORE ACHP ERIOD ONL e ,hYt r ea tmneou f o Dt nawl ee r a
Third column enter your AGI for the period January 1, 2016 withholding, S Corp payments and Refundable Business
through August 31, 201 .6 Credits.
3. This Line has been filled. 31. Add Lines 29 and 30.
4. Multiply Line 2 by Line 3 for each column (this is your
annualized income for each period). NOTE: Complete Lines 32 through Line 38 down each column
5. Enter your Delaware Itemized Deductions for each period before going to the next column.
indicated. If you did not itemize your deductions, enter
zero (0) and skip to Line 8. 3 . 2 a l B n r o f k C u l o m . 1 n E e r p r e t n o i v u n i L s 3 e a 8 mou l l a r o f t n
6. This Line has been filled. other columns (i.e. Column 2 equals Line 38 Column 1,
7. Multiply Line 5 times Line 6 for each column. Column 3 equals Line 38 Column 2, etc.).
8. Enter the Delaware Standard Deduction and Additional 3 . 3 a l B n r o f k C u l o m F . 1 n h t o l l a r o c s r e u l o mn a s d n i L d e 3 s & 1
Standard Deduction (if applicable) Amounts. Note: the 32.
same number should be entered in each column. 34. Blank for Column 1. For all other columns, add amounts
9. Delaware Deductions. If you used Itemized deductions from Lines 36 and 37 of the previous column (i.e.
enter the amounts from Line 7 in each column. If you Column 2 equals Line 36 Column 1 plus Line 37 Column 1,
used the Delaware Standard Deduction, enter the amount etc.).
from Line 8 in each column. 3 . 5 F r o C u l o m o 1 n e , y l n a r e t n m ou o r f t n m n i L 3 e F . 1 r o
10. Delaware Taxable Income. Subtract Line 9 from Line 4. other columns, subtract Line 34 from Line 33. If zero (0) or
11. Tax. Using the tax table or tax schedule, figure the tax less, enter zero (0).
on the amount on Line 10 for each column. 36. Blank for column 1. For all other columns if Line 35 =
12. Tax on Lump Sum. See the instructions for tax on lump 0, then subtract Line 33 from Line 34. Otherwise, enter zero
sum distributions (Line 7) in the Resident Instruction (0).
Booklet (Page 6). 3 . 7 U nd p r e ayme n i L f I . t n 2 e e s i 8 qu g r a l r o o t l a h t r e a n i L n e
13. This is your total tax. Add Lines 11 and 12. 35, subtract Line 35 from Line 28, and go to Line 32 of
14. Non-Residents only. Multiply Line 13 times the the next column. Otherwise, go to Line 38.
Proration Percentage from the center of Line 42 of your tax 38. Overpayment. If Line 35 is larger than Line 28, subtract
return. Line 28 from Line 35. Then go to Line 32 of the next column.
15. Enter the Total Personal Credit amount. Include any
personal credits for being 60 or over (if applicable). 5. Computing the Penalty.
16. Non-Residents only. Multiply Line 15 times the Proration
Percentage from the center of Line 42 of your Tax Return. Figure the penalty by applying the appropriate rate against each
17. Other non-refundable credits. Add Lines 10, 11, 12, 13 & underpayment shown on Line 37 for as long as an underpayment
14 of the Resident (or Lines 44 & Line 45 of remains. Adjust this amount as payments are made.
Non-Resident) tax return, and enter here. 3 . 9 T hes h t e r a e d e e t a h t s p e ayme o s t n n i L n 3 e d e r a 7 u . e
18. Residents subtract Line 15 plus Line 17 from Line 13. 4 . 0 C omp h t e t u n e umb d f o r e ay b s t e wee h t n d e u d e o e t a n i L n e
Non-Residents and Part Year Residents subtract Line 16 39 and the date the amount on Line 37 is paid or May 2,
plus Line 17 from Line 14. 2016 whichever is earlier. Stop the computation when
19. Multiplier. This number is pre-printed. the total underpayment for the year has been paid or May
20. Multiply Line 18 times the amount on Line 19 for each 2, 2016 (whichever is earlier). Repeat the computation for
column. each column. (NOTE: If th e amount due is not paid with
one payment, the penalty for the period should be figured
NOTE: From this point on, complete Lines 21 through 27 down on a separate sheet and the total entered on this Line. For
each column before going to the next column. example, if Line 37 column 1 shows an underpayment of
$300, and $200 was paid on June 17th, and $200 was paid
2 . 1 a l B n h t r o f k c t s r i f e u l o m . n E h t r e t n s e um e r p l l a f o o i v us on September 16th, the penalty would be figured for 48
Lines 27 for the remaining columns (in Column 3 you are days on $300, and 93 days on $100. The remaining $100
adding Column 1 Line 27 plus Column 2 Line 27). of the payment made in September is available to be
2 . 2 S u a r t b n i L t c 2 e o r f 1 m n i L 2 e e l r o 0 f I . 0 s e , s . 0 r e t n applied to a June 17th underpayment , if necessary.)
2 . 3 E y f o h t 4 / 1 r e t n o r u Req e r i u d Annu l a Pa yme o r f t n m P , 1 t r a 4 . 1 M n i L y l p i t l u 4 e i t 0 me 0 . 0 s 00 . 5
Line C. 4 . 2 M n i L y l p i t l u 4 e i t 1 me n i L s 3 e T . 7 h t s i s i h p e en r o f y t l a
2 . 4 a l B n h t r o f k c t s r i f e u l o m F . n h t o l l a r o c r e u l o mn e s h t r e t n e the period. Repeat the computation for each column.
amount from Line 26 of the previous column. 4 . 3 S um h t c e u l o mn p l a t o t a r o f s en . y t l a
2 . 5 A d n i L d 2 e a 3 n n i L d 2 e . 4
2 . 6 S u a r t b n i L t c 2 e o r f 2 m n i L 2 e z f I . 5 e l r o o r e s e , s z r e t n o r e Enter the amount of the penalty you computed by either the
(0). Short Method or the Annualized Method on Line 25 of the
2 . 7 E h t r e t n S e m n i L f o r e l l a 2 e 2 r o 2 h 5 a e r e n o d n i L n 2 e . 8 Resident Return or on Line 56 of the Non-Resident return.
4. Computing the over/under payment. Please remember to check the Form DE2210 Attached box and
submit a copy of this form with your return. Checking the box
In this section you will compute the amount of your over/under without submitting a form will unnecessarily delay the processing
payment for each period. of your return.
2 . 8E h t r ea tmneou o r f mtP n n i L , 3 2 t re.a7 (Revised 01/05/16)
|