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DELAWARE
FORM 400-I    FIDUCIARY INCOME TAX RETURN INSTRUCTIONS 
                                            FOR TAX YEAR 2016

GENERALINSTRUCTIONS                                             REQUIREMENTS TO FILE ESTIMATED TAX:
WHO MUST FILE RETURNS:                                          Ifthefairmarketvalueoftheassetsofaresidentornon-resident
                                                                trust, for any taxable year, equals or exceeds $1 million, the
A Delaware Fiduciary Return, Form 400, must be filed by:        trustisrequiredtofileestimatedtaxdeclarations(Forms400-ES)
                                                                forthesubsequenttaxableyear.
• Every resident estateor trust (as definedin Section1601,
  Title30,DelawareCode),whichisrequiredtofileafederal           PENALTIES AND INTEREST:
  incometaxreturnforthetaxableyearorwouldberequired
  tofileafederalincometaxreturnif  theadditionsprovided         INTEREST - Any underpayment or late payment of income
  underTitle30, DelawareCode§1106wereincludedinits              taxes due shall accrue interest at a rate of one-half percent
  federal grossincome, and                                      (½%) per month, or fraction of a month, from the date
• Every non-resident estateortrust whichhas income from
  sourceswithinthisStateand whichisrequiredtofilea              prescribed forpayments tothedatepaid.
  federalincometaxreturnforthetaxable yearorwouldbe
  requiredtofileafederalincometaxreturnif the additions         PENALTY-LATEFILINGOFBALANCEDUERETURN- Late-
  providedunderTitle30, DelawareCode§1106were                   filedreturnswithabalanceduearesubjecttoapenaltyoffive
  included in its federal gross income, and                     percent (5%)per monthofthe balance due.
• Everyresidentornon-residentestateortrustwhichhas
  incomefrom aS-Corporation or other pass-through entity        PENALTY-FAILURETOPAY- Apenaltyofonepercent(1%)
  derived from sources within this state.                       permonth,nottoexceedtwentyfivepercent(25%),isimposed
                                                                forthefailuretopay(inwholeorinpart)thetaxliabilityshown
The return shall be filed by the trustee of the trust, or the   to be due on a timely filed return.
executor, administrator, or personal representative of the
decedent.                                                       PENALTY-NEGLIGENCE/FRAUD/SUBSTANTIAL
                                                                UNDERPAYMENT  - The State of Delaware imposes severe
The final personal income tax return of a deceased individual   penalties for filing a false or fraudulent return, or falsely
shall be filed by the executor, administrator, or other person  certifying a return. Any Delaware return reporting erroneous
chargedwiththecareofhis property.                               figures from a corresponding Federal return will still receive
                                                                penaltiesfornegligenceorforfilingafalseorfraudulentreturn.
WHENAND WHERE TO FILE:
                                                                AMENDED RETURNS:
Fiduciary Income Tax Returns are due on or before April30th
followingthecloseofthetaxableyearforalltaxpayersfilingon        If the amount of a taxpayer’s Federal tax liability reported on
acalendaryearbasis.Allothersmustfilebythelastdayofthe           his Federal Fiduciary Income Tax Return is changed or
fourth month following the close of the fiscal year.            correctedbytheInternalRevenueServiceforanytaxableyear,
                                                                the taxpayer is required to report to the Division of Revenue
ReturnsshouldbemailedtotheDelawareDivisionofRevenue,            suchchangewithinninety(90)daysafterthefinaldetermination
P.O.Box2044,Wilmington,Delaware19899-2044.Payments              of suchchangeorcorrection, andindicatehisagreement with
may be made by check or money order made payable to the         such determination or the grounds for his disagreement. This
DelawareDivisionofRevenue.Donotsendcashbymail.The               maybedonebyfilinganamendedreturnandattachingacopy
full balance is payable with the return.                        of the Federal adjustment.

EXTENSION OF TIME TO FILE:                                      SIGNATURE:
Taxpayersdesiringanautomaticextensionoftimetofileincome         The return must be signed by the individual fiduciary or an
tax returns are required to file Form 400-EX, entitled          authorized officer of a corporate fiduciary. If two or more
                                                                individuals or corporations act jointly as fiduciaries, the return
“Application for Automatic Extension to File Delaware           may be signed by either fiduciary.
Fiduciary Income Tax Return”. The automatic extension is
toOctober15 .TheapplicationmustbefiledwiththeDivisionth
of Revenue on or before the original due date of the return     SPECIFICINSTRUCTIONS
  th
(April 30 ), along with payment of any balance of estimated tax
                                                                IDENTIFICATION:
liability due for the year.Any unpaid balance will be subjectto
interest at one-half percent ( ½ %) per month, or fraction of a Please type or print the name of the estate or trust and the
month, from the original due date of the return until paid.     nameandaddressofthefiduciary.EntertheFederalEmployer
Application for further extension of time beyond October 15th   Identification Number and theTrust Number, if any, to assure
                                                                accuratecreditingtothe proper account.
shall be made by filing a photocopy of your approved Federal
Fiduciary Extension before the expiration of the automatic      FILING STATUS:
extension granted on Form 400-EX. A photocopy of the
approved Federal extension must be attached to the return       Youmustchecktheappropriateboxtoindicatewhetherthisis
when filed. The approved Federal extension will extend the      areturnforaresidentornon-residentestateortrust.
due date of your Delaware return to the same date as your
Federal extension duedate.
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The law defines a resident or non-resident estate and trust as SCHEDULE B - SHARE OF DELAWARE MODIFICATIONS
follows: ANDADJUSTMENTS:
A resident estate means the estate of a decedent who at his Schedule B is used to allocate the Delaware Modifications
death was domiciled in Delaware. between the beneficiaries and the fiduciary. Line 1 is to be used
for the fiduciary and will only be used when income is
“A resident trust means: a trust created by the will of a decedent accumulated during the taxable year. Lines 2 through 5 should
who at his death was domiciled in Delaware; or a trust created be used for the beneficiaries.
by or consisting of property of a person domiciled in Delaware;
or a trust with respect to which the conditions of one of the The Delaware Modifications are to be distributed among the
following paragraphs are met during more than one-half of any beneficiaries (and the fiduciary in the case of its income
taxable year: currently) in the same proportion as their share of Distributable
Net Income as determined on Schedule B, Line 7 of the Federal
1. The trust has only one trustee who or which is (i) a resident Form 1041.
individual of this State, or (ii) a corporation, partnership, or
other organization having an office to conduct trust business COLUMN A - SHARE OF FEDERAL DISTRIBUTABLE NET
in Delaware. INCOME:
2. The trust has more than one trustee, and at least one of Enter on each line of Column A, the prorated share of total
the trustees is a corporation, partnership, or other Distributable Net Income, as determined on Schedule B, Line
organization having an office to conduct trust business in 7 of the Federal Form 1041, and the Federal §641(c) income
this State, or from a S-corporation which was derived from sources within
this State. Line 1 will be used only when income is accumulated
3. The trust has more than one trustee, all of whom are by the trust during the taxable year. Lines 2 through 5 should
individuals and one-half or more of whom are resident be the beneficiaries’ share of the Distributable Net Income and
individuals of this State.” S-corporation income. Attach a worksheet if additional lines
are needed. For more information about Distributable Net
Any estate or trust that does not fall within the above definitions Income (DNI) and Electing Small Business Trusts (ESBT) see
is a non-resident estate or trust. For example, a trust with three the Federal Instructions for Form 1041.
individuals designated as trustees, only one of whom resides
in Delaware, would be a non-resident trust. PERCENTAGE COLUMN:
PAGE 2, LINE-BY-LINE INSTRUCTIONS Enter in the percentage (%) column, Lines 1 through 5, the
percentage determined by dividing the fiduciary or each
SCHEDULE A - DELAWARE MODIFICATIONS AND beneficiary’s share (amount recorded in Column A), by the total
ADJUSTMENTS: section 641(c) and Federal Distributable Net Income (Column
A, Line 6). The total of all percentages assigned must equal
ADDITIONS: 100%.

Line 1. Interest on obligations of states other than COLUMN B - SHARE OF DELAWARE MODIFICATIONS:
Delaware - Enter the total amount of interest or
dividends received by the fiduciary on obligations of Enter the amount from Schedule A, Line 8 in Column B, Line 6.
any state other than Delaware and its political To determine the amounts for Column B, Lines 1 through 5,
subdivisions. multiply the amount on Line 6, Column B, by the percentage
Line 2. Other adjustments - Enter on Line 2 the modifications determined for the fiduciary and each beneficiary, respectively.
under Section 1106 (a), Title 30, Delaware Code, The total of Lines 1 through 5 must equal Line 6.
relating to income or deductions reportable on the
Fiduciary Income Tax Return. Enter on Page 1, Line 5, the amount from Column B, Line 1.
Line 3. State Income Tax Deducted on a Federal Return - The amounts on Lines 2 through 5 of Column B are to be used
Enter the amount of Delaware state income taxes on the beneficiaries’ Delaware K-1 forms.
claimed as a deduction on your Federal Return. Also
include on Line 3, Income taxes imposed and paid to SCHEDULE C - INCOME ACCUMULATED FOR NON-
any other State that are included on your Federal Return RESIDENT BENEFICIARIES:
and for which you will claim a credit on Page 1, Line 11
of this return. A non-resident individual means an individual who (1) is not
domiciled in this State, and (2) does not maintain an abode in
SUBTRACTIONS: this State, at which he resides an aggregate of 183 days or
more during the taxable year. In order to qualify for the
Line 5. Interest or dividends on U.S. Obligations - If the deduction, the individual beneficiary must meet both tests.
Federal Return (Form 1041) required the reporting of
interest or dividends received on U.S. Obligations, the Section 1636, Title 30, Delaware Code, allows a deduction for
Delaware return excludes this income. Enter on Line 5 the amount which, under the terms of the governing instrument,
the total amount of interest or dividends received from is set aside for future distribution to non-resident beneficiaries.
U.S. Obligations.
Line 6. Other Adjustments - Enter on Line 6, modifications
under Section 1106 (b) relating to income or deductions COLUMN B - DELAWARE SOURCED INCOME:
Enter each non-resident’s share of income earned by the
on the Fiduciary Income Tax Return. taxpayer or from the portion of the trust or estate consisting of
Line 8. Net Delaware Modifications - Subtract Line 7 from
stock of a S-Corporation which is derived from Delaware
Line 4 (retaining any negative sign). Enter result on
Line 8 and Schedule B, Column B, Line 6.
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sources. Income derived from the ownership or disposition of Line 11. Non-Refundable Credits - If the fiduciary has paid
an interest in real or tangible personal property, including rents income taxes to another state on income earned in
and capital gains, or from the ownership or operation of a another state; and, which is also included in Delaware
business, trade, commerce or profession carried on in this State taxable income, a credit will be allowed against the
is deemed Delaware source income. Delaware tax due. In addition, any tax credit from
Form 700, for which the fiduciary qualifies, should be
COLUMN E - DATES OF NON-RESIDENCY: included on this line. Enter the total amount of any
tax imposed and paid to another state plus any tax
If a beneficiary was a part-year resident of this State, enter the credit from Form 700 on Line 11.
dates of non-residency during the taxable year. A beneficiary is NOTE: The total of Line 11 is limited to the amount of your
not a non-resident or a part-year non-resident due to a temporary Delaware Tax Liability on Line 10. Attach a signed
or seasonal absence from this State, from which the beneficiary copy of the other state return.
returned to this State.
Line 13. Estimated Tax Paid & Payments with Extensions
COLUMN F - PERCENTAGE OF NON-RESIDENCY: - Enter total estimated tax payments, including
amounts paid with extension.
Enter the percentage derived by dividing the number of days Line 14. Other Payments - Enter any Real Estate
resided outside this State by 365. Round to four (4) decimal Estimated taxespaid for2013onLine14. A copy of
points. Form5403,Real Estate TaxReturnmustbe attached
to your return.
COLUMN G - TOTAL ALLOWABLE DEDUCTION: For all other payments entered on Line 14, please
attach a written explanation.
Total all lines of Column G. This is the net allowable deduction Line 16. Previous Refunds - Enter the total amount, if any,
for income accumulated for part-year and non-resident refunded from your original return and/or any previous
beneficiaries. Enter the total on Page 1, Line 6. amended returns on Line 16.
Line 18. Balance Due - If your Balance (Line 12) is greater
PAGE 1, LINE BY LINE INSTRUCTIONS than your Net Refundable Credits (Line 17), determine
the difference, enter the Balance Due on Line 18,
Line 1. Federal Taxable Income - Enter the amount of and Pay In Full.
taxable income from Federal Form 1041, Line 22. Line 19. Overpayment - If your Net Refundable Credits (Line
Line 2. Income of Certain Electing Small Business Trusts 17) are greater than your Balance Due (Line 12),
- Trusts making an election under Internal Revenue determine the difference and enter on Line 19 the
Code Section 1361(e)(1) enter the income received amount of Overpayment To Be Refunded to You.
from a S-Corporation which was derived from sources
within this State. DELAWARE FORM 400; SCHEDULE K-1
Line 3. Net Modification - Enter the Net Modifications from
Proforma Schedule A, Page 2 for those trusts with For each beneficiary complete and attach a Schedule K-1,
IRC § 641(c) income. showing the beneficiary’s share of trust income on Lines 1
Line 5. Delaware Modifications and Adjustments - Enter through 3. In the case of nonresident beneficiaries, complete
amount from Schedule B, Column B, Line 1. Lines 4 through 11 showing the portions of income derived from
Line 6. Income for Non-Resident Beneficiaries - Enter total Delaware sources. This does not include the nonresident’s share
from Schedule C. of passive investment or “portfolio” income earned by the trust
Line 7. Delaware Taxable Income of Fiduciary - Line 4 plus or estate from publicly traded securities, dividends from
or minus Line 5 and minus Line 6. Subchapter C corporations, and intangible investment assets
Line 8. Tax - Use the Tax Rate Schedule on Page 2 of the not employed by the trust or estate in a business, trade,
return to compute the tax due. commerce, profession or vocation carried on in this State. A
Line 9. Tax on Lump Sum - Enter the amount from Delaware copy of the Schedule K-1 shall be provided to each beneficiary
Form 329, Line 16. of a trust or estate required to file a form 400.

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.DuPontHighway
9th & French Streets, First Floor 540 S. DuPont Highway Suite 2
Wilmington, Delaware 19801 Dover, Delaware 19901 Georgetown, Delaware 19947
Telephone (302) 577-8200 Telephone (302) 744-1085 Telephone (302) 856-5358

(Revised 1 /115 6/1 )

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