DO NOT WRITE OR STAPLE IN THIS AREA
DELAWARE DECLARATION OF ESTIMATED
FORM 400-EX FIDUCIARY INCOME TAX
5E RETURN WITH INSTALLMENT DUE: APR 30, 2019
REV CODE 0007-25
FILE THIS FORM ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
EMPLOYER IDENTIFICATION NUMBER: 2018
AMOUNT OF THISINSTALLMENT:
TRUST NUMBER: FISCAL YEAR END DATE
(Fiscal Year Filers Only):
PLEASE WRITE THE TRUST’S OR ESTATE’S EIN
NAME OF TRUST OR ESTATE: AND 2018 FORM 400-ES ON YOUR CHECK OR
NAME OF FIDUCIARY: MONEY ORDER.
MAKE CHECK PAYABLE AND MAIL TO:
TITLE OF FIDUCIARY: DELAWARE DIVISION OF REVENUE
P.O. BOX 2044, WILMINGTON, DE 19899-2044
P.O. BOX OR STREET ADDRESS:
CITY STATE ZIP CODE - *DF65116019999*
I REQUEST AN AUTOMATIC EXTENSION OF TIME TO FILE DE FORM 400 DF65116019999
TO OCTOBER 15, 2018 (OR FISCAL YEAR, FROM
TO FOR THE TAX YEAR ENDING:
SIGNATURE OF FIDUCIARY OFFICER OR REPRESENTATIVE DATE
DELAWARE 2018
FORM 400-ES
FIDUCIARY ESTIMATED INCOME TAX INSTRUCTIONS
WHO MUST MAKE A DECLARATION:
If the fair market value of the assets of a resident or non-resident trust, for any given a substantial increase or decrease in Estimated Tax, you should enter the adjusted
amount in the space provided on each remaining Form 400-ES and forward on
declarations for the subsequent taxable year. required due dates.
WHEN AND WHERE TO FILE DECLARATION: PAYMENT OF ESTIMATED TAX:
Your Estimated Tax may be paid in full with the Declaration, or in equal installments on
or before April 30, June 15th, September 17th, and January 15th of the following year.
The last installment must be mailed no later than January 15th of the following year.
19899-2044. Check or money order should be made payable to Delaware Division of Revenue.
FISCAL YEAR: and tax period you are reporting on the check or money order. DO NOT STAPLE your
payment to the return.
Declaration and payment of the Estimated Tax will be the 30th day of the fourth
PENALTY FOR FAILURE TO PAY ESTIMATED INCOME TAX:
The following penalty is imposed by law for underpayment of any installment of
Estimated Tax: A penalty of 1 1/2% per month, or fraction thereof, on the underpayment
CHANGES IN INCOME OR DEDUCTION(S): during the period of the underpayment except in certain situations. The penalty does
A. Even though your situation on April 30th is such that you are not required not apply if each installment is paid on time and (a) is at least 90% of the amount due
on the income tax return for the taxable year, or (b) is based on a tax computed by
using your taxable income for last year and this year’s tax rate.
before June 2nd; September 17th if the change occurs after June 1st and MISPLACED OR DAMAGED FORMS:
before September 2nd; January 15th of the following year if the change occurs Replacement forms can be obtained on the Division of Revenue website at www.
revenue.delaware.gov or by calling Revenue’s Public Service Bureau at (302) 577-
the Declaration or in equal installments on the remaining payment dates.
TAX COMPUTATION SCHEDULE
1. ENTER AMOUNT OF TOTAL GROSS INCOME EXPECTED FOR THE YEAR ....................................................$
2. LESS: PENSION AND 60 AND OVER EXCLUSIONS, U.S. OBLIGATIONS INTEREST ......................................$
3. ESTIMATED TAXABLE INCOME (SUBTRACT LINE 2 FROM LINE 1 ..................................................................$
4. ESTIMATED TAX (USE TAX COMPUTATION TABLE BELOW TO MAKE THIS COMPUTATION) .......................$
TAX COMPUTATION SCHEDULE
IF ESTIMATED TAXABLE INCOME ON LINE 3 IS:
AT LEAST BUT NOT OVER YOUR TAX IS:
$ 0. $ 2,000 $ 0.
2,000 5,000 2.2% OF AMOUNT OVER $2,000.
5,000 10,000 $66.00 + 3.90% OF AMOUNT OVER $5,000.
10,000 20,000 $261.00 + 4.80% OF AMOUNT OVER $10,000.
20,000 25,000 $741.00 + 5.20% OF AMOUNT OVER $20,000.
25,000 60,000 $1,001.00 + 5.55% OF AMOUNT OVER $25,000.
60,000 AND OVER $2,943.50 + 6.60% OF AMOUNT OVER $60,000.
(Revised 10/2017)