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                                                      DELAWARE FORM 400 
                                          FIDUCIARY INCOME TAX RETURN 
                                        INSTRUCTIONS FOR TAX YEAR 2022 
                                                                            
  GENERAL INSTRUCTIONS 
                                                                            PENALTIES AND INTEREST: 
 WHO MUST FILE RETURNS:                                                     
 A Delaware Fiduciary Return, Form 400, must be filed by:                   INTEREST  -     Any underpayment or  late payment of income 
                                                                            taxes due shall accrue interest at a rate of one-half percent (½%) 
 •   Every resident estate or trust (as defined in Section 1601, Title      per month, or fraction of a month, from the date prescribed for 
     30, Delaware Code), which is required to file a federal income         payments to the date paid. 
     tax return for the taxable year or would be required to file a 
     federal income tax return if the additions provided under Title        PENALTY- LATE FILING OF BALANCE DUE RETURN- 
     30, Delaware Code § 1106 were included in its federal gross            Late filed returns with a balance due are subject to a penalty of five 
     income, and 
 •   Every non-resident estate or trust which has income from               percent (5%) per month of the balance due. 
                                                                            
     sources within this State and which is required to file a federal 
     income tax return for the taxable year or would be required to         PENALTY - FAILURE TO PAY -           A penalty of one percent 
     file a federal income tax return if the additions provided under       (1%) per month, not to exceed twenty five percent (25%), is 
     Title 30, Delaware Code § 1106 were included in its federal            imposed for the failure to pay (in whole or in part) the tax liability 
     gross income, and                                                      shown to be due on a timely filed return. 
 •   Every resident or non-resident estate or trust which has 
     income from a S-Corporation or other pass-through entity               PENALTY- NEGLIGENCE/ FRAUD/ SUBSTANTIAL                        
     derived from sources within this state.                                UNDERPAYMENT  -          The State of Delaware imposes severe 
 The return shall be filed by the trustee of the trust, or the executor,    penalties  for  filing  a false or  fraudulent return,  or falsely 
 administrator, or personal representative of the decedent.                 certifying a  return. Any Delaware return  reporting erroneous 
 The final personal income tax return of a deceased individual shall        figures from a corresponding Federal return will still receive 
 be filed by the executor, administrator, or other person charged with      penalties for negligence or for filing a false or fraudulent return. 
 the care of his property.                                                  
                                                                            AMENDED RETURNS: 
 WHEN AND WHERE TO FILE:                                                    If the amount of a fiduciary  Federal tax liability  reported on the 
 Fiduciary Income  Tax  Returns  are due on or  before  April  30    th     Federal Fiduciary Income Tax Return is changed or corrected by the 
 following the close of the taxable year for all taxpayers filing on a      Internal Revenue Service for any taxable year, the taxpayer is 
 calendar year basis. All others must file by the last day of the           required to report to the Division of Revenue such change within 
 fourth month following the close of the fiscal year.                       ninety  (90)  days  after  the  final  determination  of  such  change  or 
                                                                            correction and indicate the agreement with such determination or the 
                                                                            grounds for the  disagreement. This may be done by filing an 
 Returns should be mailed to the Delaware Division of Revenue,              amended return and attaching a copy of the Federal adjustment. 
 P.O. Box 2044, Wilmington, Delaware 19899-2044.  Payments                  
 may be made by check or money order made payable to the                    SIGNATURE: 
 Delaware Division of Revenue. Do not send cash by mail. The full           The  return must be signed by  the individual  fiduciary or an 
 balance is payable on or before April 30th. 
                                                                            authorized officer of a corporate fiduciary. If  two or more 
                                                                            individuals or corporations act jointly as fiduciaries, the return 
 EXTENSION OF TIME TO FILE:                                                 may be signed by either fiduciary. 
 Taxpayers desiring an automatic extension of time to file income tax 
 returns are required to file Form 400-EX, entitled “Application            SPECIFIC INSTRUCTIONS 
 for Automatic Extension to File Delaware Fiduciary Income 
 Tax Return”. The automatic extension is to October 16th. The 
 application must be filed with the Division of Revenue on or before        IDENTIFICATION: 
 the original due date of the return (May 1st), along with payment of       Please type or print the name of the estate or trust and the name 
 any balance of estimated tax liability due for the year. Any unpaid        and address of the fiduciary.  Enter the  Federal Employer 
                                                                            Identification Number and the Trust Number, if any, to assure 
 balance will be subject to interest at one-half percent (½%) per           accurate crediting to the proper account. 
 month, or fraction of a month, from the original due date of the           
 return until paid. 
                                                                            FILING STATUS: 
 Application for further extension of time beyond October 16thshall         You must check the appropriate box to indicate whether this is a 
 be made by filing a photocopy of your approved Federal Fiduciary           return for a resident or non-resident estate or trust. 
 Extension before the expiration of the automatic extension granted         The law defines a  resident or non-resident estate and trust as 
 on Form 400-EX. A photocopy of the approved Federal extension              follows: 
 must be attached to the return when filed. The approved Federal            
 extension will extend the due date of your Delaware return to the          A resident estate means the estate of a decedent who at his death was 
 same date as your Federal extension due date.                              domiciled in Delaware. 
 REQUIREMENTS TO FILE ESTIMATED TAX:                                        
                                                                            A resident trust means: a trust created by the will of a decedent who at 
                                                                            his death  was domiciled in Delaware; or a trust created by or 
 If the fair market value of the assets of a resident or non-resident       consisting of property of a person domiciled in Delaware; or a trust 
 trust, for any taxable year, equals or exceeds $1 million, the trust is    with respect to  which the conditions of  one of the following 
 required  to  file  estimated  tax  declarations  (Form  400-ES)  for the  paragraphs are met during more than one-half of any taxable year: 
 subsequent taxable year.                                                   
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DELAWARE FORM 400
FIDUCIARY INCOME TAX RETURN
INSTRUCTIONS FOR TAX YEAR 2022
1. The trust has only one trustee who or which is (i) a resident The Delaware Modifications are to be distributed among the
individual of this State, or (ii) a corporation, partnership, or beneficiaries (and the fiduciary in the case of its income currently)
other organization having an office to conduct trust business in in the same proportion as their share of Distributable Net Income as
Delaware. determined on Schedule B, Line 7 of the Federal Form 1041.

2. The trust has more than one trustee, and at least one of the COLUMN A- SHARE OF FEDERAL
trustees is a corporation, partnership, or other organization DISTRIBUTABLE NET INCOME:
having an office to conduct trust business in this State, or Enter on each line of Column A, the prorated share of total
Distributable Net Income, as determined on Schedule B, Line 7 of
3. The trust has more than one trustee, all of whom are individuals the Federal Form 1041, and the Federal §641(c) income from a S-
and one-half or more of whom are resident individuals of this corporation which was derived from sources within this State. Line
State.” 1 will be used only when income is accumulated by the trust during
the taxable year. Lines 2 through 5 should be the beneficiaries’ share
Any estate or trust that does not fall within the above definitions is a of the Distributable Net Income and S-corporation income. Attach a
non-resident estate or trust. For example, a trust with three worksheet if additional lines are needed. For more information about
individuals designated as trustees, only one of whom resides in Distributable Net Income (DNI) and Electing Small Business Trusts
Delaware, would be a non-resident trust. (ESBT) see the federal instructions for Form 1041.

PAGE 2, LINE-BY-LINE INSTRUCTIONS PERCENTAGE COLUMN:
SCHEDULE A - DELAWARE MODIFICATIONS AND Enter in the percentage (%) column, Lines 1 through 5, the
percentage determined by dividing the fiduciary or each
ADJUSTMENTS: ADDITIONS: beneficiary’s share (amount recorded in Column A), by the total
section 641(c) and Federal Distributable Net Income (Column A,
Line 1. Interest on obligations of states other than Delaware - Line 6). The total of all percentages assigned must equal 100%.
Enter the total amount of interest or dividends received by
the fiduciary on obligations of any state other than COLUMN B - SHARE OF DELAWARE
Delaware and its political subdivisions. MODIFICATIONS:
Line 2. Other adjustments - Enter on Line 2 the modifications under Enter the amount from Schedule A, Line 8 in Column B, Line 6. To
Section 1106 (a), Title 30, Delaware Code, relating to determine the amounts for Column B, Lines 1 through 5, multiply
income or deductions reportable on the Fiduciary Income the amount on Line 6, Column B, by the percentage determined for
Tax Return. the fiduciary and each beneficiary, respectively. The total of Lines
Line 3. State Income Tax Deducted on a Federal Return - Enter 1 through 5 must equal Line 6.
the amount of Delaware state income taxes claimed as a
deduction on your Federal return. Also include on Line 3, Enter on Page 1, Line 5, the amount from Column B, Line 1. The
Income taxes imposed and paid to any other State that are amounts on Lines 2 through 5 of Column B are to be used on the
included on your Federal return and for which you will beneficiaries’ Delaware K-1 forms.
claim a credit on Page 1, Line 11 of this return.

SCHEDULE C - INCOME ACCUMULATED FOR
SUBTRACTIONS : NON- RESIDENT BENEFICIARIES:

Line 5. Interest or dividends on U.S. Obligations - If the Federal A non-resident individual means an individual who (1) is not
return (Form 1041) required the reporting of interest or domiciled in this State, and (2) does not maintain an abode in this
dividends received on U.S. Obligations, the Delaware State, at which he resides an aggregate of 183 days or more during
return excludes this income. Enter on Line 5 the total the taxable year. In order to qualify for the deduction, the individual
amount of interest or dividends received from U.S. beneficiary must meet both tests.
Obligations.
Line 6. Other Adjustments - Enter on Line 6, modifications under Section 1636, Title 30, Delaware Code, allows a deduction for the
Section 1106 (b) relating to income or deductions on the amount which, under the terms of the governing instrument, is set
Fiduciary income tax return. aside for future distribution to non-resident beneficiaries.
Line 8. Net Delaware Modifications - Subtract Line 7 from Line 4
(retaining any negative sign). Enter result on Line 8 and
Schedule B, Column B, Line 6. COLUMN B - DELAWARE SOURCED INCOME:
Enter each non-resident’s share of income earned by the taxpayer or
from the portion of the trust or estate consisting of stock of a S-
SCHEDULE B - SHARE OF DELAWARE Corporation which is derived from Delaware sources.
MODIFICATIONS AND ADJUSTMENTS:

Schedule B is used to allocate the Delaware Modifications between
the beneficiaries and the fiduciary. Line 1 is to be used for the
fiduciary and will only be used when income is accumulated
during the taxable year. Lines 2 through 5 should be used for the
beneficiaries.

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DELAWARE FORM 400
FIDUCIARY INCOME TAX RETURN
INSTRUCTIONS FOR TAX YEAR 2022
Income derived from the ownership or disposition of an interest in Line 11. Non-Refundable Credits - If the fiduciary has paid
real or tangible personal property, including rents and capital gains, income taxes to another state on income earned in another
or from the ownership or operation of a business, trade, commerce, state; and, which is also included in Delaware taxable
or profession carried on in this State is deemed Delaware source income, a credit will be allowed against the Delaware tax
income. due. In addition, any tax credit from Form PIT-CRS, for
which the fiduciary qualifies, should be included on this
COLUMN E - DATES OF NON-RESIDENCY: line. Enter the total amount of any tax imposed and paid
to another state plus any tax credit from Form PIT-CRS
If a beneficiary was a part-year resident of this State, enter the dates on Line 11.
of non-residency during the taxable year. A beneficiary is not a non- NOTE: The total of Line 11 is limited to the amount of your
resident or a part-year non-resident due to a temporary or seasonal Delaware Tax Liability on Line 10. Attach a signed copy of the
absence from this State, from which the beneficiary returned to this other state return.
State.
Line 13. Estimated Tax Paid & Payments with Extensions
Enter total estimated tax payments, including amounts
COLUMN F - PERCENTAGE OF NON- paid with extension.
RESIDENCY: Line 14. Other Payments - Enter any Real Estate estimated
taxes paid for 2022 on Line 14. A copy of Form REW-
Enter the percentage derived by dividing the number of days resided EST, Real Estate Tax Return (formerly known as Form
outside this State by 365. Round to four (4) decimal points. 5403) must be attached to your return.
For all other payments entered on Line 14, please attach
COLUMN G - TOTAL ALLOWABLE DEDUCTION: a written explanation.
Line 16. Previous Refunds - Enter the total amount, if any,
Total all lines of Column G. This is the net allowable deduction for refunded from your original return and/or any previous
income accumulated for part-year and non-resident beneficiaries. amended returns on Line 16.
Enter the total on Page 1, Line 6. Line 18. Balance Due - If your Balance (Line 12) is greater than
your Net Refundable Credits (Line 17), determine the
PAGE 1 - LINE BY LINE INSTRUCTIONS difference; enter the Balance Due on Line 18, and Pay in
Full.
Line 1. Federal Taxable Income - Enter the amount of Line 19. Overpayment - If your Net Refundable Credits (Line
taxable income from Federal Form 1041, Line 23. 17) are greater than your Balance Due (Line 12),
Line 2. Income of Certain Electing Small Business Trusts determine the difference and enter on Line 19(b) the
- Trusts making an election under Internal Revenue Code amount of Overpayment to Be Refunded to You. Enter on
Section 1361(e)(1) enter the income received from a S- line 19(c) the amount of overpayment you wish to
Corporation which was derived from sources within this carryover to 202 3tentative tax.
State.
Line 3. Net Modification - Enter the Net Modifications from DELAWARE FORM 400; SCHEDULE K-1
Proforma Schedule A, Page 2 for those trusts with IRC
§ 641(c) income. For each beneficiary complete and attach a Schedule K-1, showing
Line 5. Delaware Modifications and Adjustments - the beneficiary’s share of trust income on Lines 1 through 3. In the
Enter amount from Schedule B, Column B, Line case of nonresident beneficiaries, complete Lines 4 through 11
1. showing the portions of income derived from Delaware sources.
Line 6. Income for Non-Resident Beneficiaries - Enter total This does not include the nonresident’s share of passive investment
from Schedule C. or “portfolio” income earned by the trust or estate from publicly
traded securities, dividends from Subchapter C corporations, and
Line 7. Delaware Taxable Income of Fiduciary - Line 4 plus or
intangible investment assets not employed by the trust or estate in a
minus Line 5 and minus Line 6. business, trade, commerce, profession, or vocation carried on in
Line 8. Tax - Use the Tax Rate Schedule on Page 2 of the this State. A copy of the Schedule K-1 shall be provided to each
return to compute the tax due. beneficiary of a trust or estate required to file a Form 400.
Line 9. Tax on Lump Sum – Enter the amount from Delaware
Form PIT-STC, Line 16.

DOWNLOADABLE DELAWARE INCOME TAX FORMS AND INSTRUCTIONS ARE ALSO AVAILABLE ON OUR WEBSITE:
WWW.REVENUE.DELAWARE.GOV

TOLL FREE TELEPHONE NUMBER (DELAWARE ONLY): 1-800-292-7826

WILMINGTON DOVER GEORGETOWN
Division of Revenue Division of Revenue Division of Revenue
Carvel State Office Building Thomas Collins Building, Suite 2 20653 N. DuPont Highway, Suite 2
9th & French Streets, First Floor 540 S. DuPont Highway Georgetown, Delaware 19947
Wilmington, Delaware 19801 Dover, Delaware 19901 Telephone (302) 856-5358
Telephone (302) 577-8200 Telephone (302) 744-1085

(Revised 10/2022 )
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