In navigating the complexities of fiduciary income tax obligations, the Delaware 400-ES form emerges as a crucial tool for trustees and executors of estates in Delaware. This form serves as a declaration of estimated fiduciary income tax and must be meticulously filled out to ensure compliance with state tax regulations. As the form outlines, payments are due in installments at specific periods throughout the fiscal year, with the critical dates being May 1, June 15, September 15, and an additional installment on January 16 following the tax year. Each installment requires detailed information, including the trust’s or estate's Employer Identification Number (EIN), the fiscal year ending date, and the name and title of the fiduciary. Also highlighted are instructions on making payments, indicating checks or money orders should be made payable to the Delaware Division of Revenue and mailed to their designated P.O. box in Wilmington, Delaware. The form serves not only as a means to submit payments but also includes a fiduciary’s record of payments section, facilitating better record-keeping and ensuring fiduciaries maintain an accurate account of their installment payments throughout the year. Highlighting its importance, the form stresses precise adherence to instructions, including caution against writing or stapling in specific sections, to avoid processing delays or issues—a testament to the detailed regulatory environment governing fiduciary tax obligations in Delaware.
Question | Answer |
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Form Name | Delaware Form 400 Es |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | delaware division of revenue form 400 ex, DELAWARE, THS, EIN |
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DO NOT WRITE OR STAPLE IN THS AREA |
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DECLARATION OF ESTIMATED |
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FIDUCIARY INCOME TAX |
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3E |
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RETURN WITH INSTALLMENT DUE: |
SEPT 15, 2000 |
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PLEASE WRITE THE TRUST'S OR ESTATES'S EIN AND "2000 FORM |
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EMPLOYER IDENTIFICATION NUMBER: |
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FISCAL YEAR FILERS (ENTER YEAR ENDING - MONTH & YEAR): |
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NAME OF TRUST OR ESTATE: |
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TRUST NUMBER: |
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NAME AND TITLE OF FIDUCIARY: |
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ADDRESS (NUMBER AND STREET OR P.O. BOX): |
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CITY, STATE, AND ZIP CODE: |
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FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
AMOUNT OF THIS INSTALLMENT:$
MAKE CHECK PAYABLE & MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE
DETACH HERE
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DO NOT WRITE OR STAPLE IN THS AREA |
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DECLARATION OF ESTIMATED |
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2E |
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RETURN WITH INSTALLMENT DUE: |
JUNE 15, 2000 |
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PLEASE WRITE THE TRUST'S OR ESTATES'S EIN AND "2000 FORM |
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EMPLOYER IDENTIFICATION NUMBER: |
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FISCAL YEAR FILERS (ENTER YEAR ENDING - MONTH & YEAR): |
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NAME OF TRUST OR ESTATE: |
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TRUST NUMBER: |
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NAME AND TITLE OF FIDUCIARY: |
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ADDRESS (NUMBER AND STREET OR P.O. BOX): |
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CITY, STATE, AND ZIP CODE: |
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FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
AMOUNT OF THIS INSTALLMENT:$
MAKE CHECK PAYABLE & MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE
DETACH HERE
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DO NOT WRITE OR STAPLE IN THS AREA |
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1E |
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RETURN WITH INSTALLMENT DUE: |
MAY 01, 2000 |
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PLEASE WRITE THE TRUST'S OR ESTATES'S EIN AND "2000 FORM |
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EMPLOYER IDENTIFICATION NUMBER: |
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FISCAL YEAR FILERS (ENTER YEAR ENDING - MONTH & YEAR): |
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NAME OF TRUST OR ESTATE: |
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TRUST NUMBER: |
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NAME AND TITLE OF FIDUCIARY: |
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ADDRESS (NUMBER AND STREET OR P.O. BOX): |
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CITY, STATE, AND ZIP CODE: |
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FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
AMOUNT OF THIS INSTALLMENT:$
MAKE CHECK PAYABLE & MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE
DELAWARE |
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FIDUCIARY'S |
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RECORD OF PAYMENTS |
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SCHEDULED PAYMENT DATE |
AMOUNT PAID |
PAID DATE |
CHECK NUMBER |
FIRST PAYMENT (MAY 01, 2000) |
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SECOND PAYMENT (JUNE 15, 2000) |
$ |
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THIRD PAYMENT (SEPT 15, 2000) |
$ |
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FINAL PAYMENT (JAN 16, 2001) |
$ |
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TOTAL PAID
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RETAIN THIS PORTION FOR YOUR RECORDS |
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DETACH HERE |
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DELAWARE |
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FORM |
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DECLARATION OF ESTIMATED |
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FIDUCIARY INCOME TAX |
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5E |
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RETURN WITH INSTALLMENT DUE: |
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APRIL 30, 2001 |
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PLEASE WRITE THE TRUST'S OR ESTATES'S EIN AND "2000 FORM |
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EMPLOYER IDENTIFICATION NUMBER: |
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FISCAL YEAR FILERS (ENTER YEAR ENDING - MONTH & YEAR): |
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NAME OF TRUST OR ESTATE: |
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TRUST NUMBER: |
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NAME AND TITLE OF FIDUCIARY: |
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ADDRESS (NUMBER AND STREET OR P.O. BOX): |
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CITY, STATE, AND ZIP CODE: |
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AMOUNT OF THIS INSTALLMENT:$ |
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I REQUEST AN AUTOMATIC EXTENSION OF TIME TO AUGUST 15, 2001 TO FILE DELAWARE FORM 400 (OR IF A FISCAL YEAR TO |
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FOR THE TAX YEAR ENDING |
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SIGNATURE OF FIDUCIARY OR OFFICER REPRESENTING FIDUCIARY |
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DATE |
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MAKE CHECK PAYABLE & MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE |
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DETACH HERE |
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DELAWARE |
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DECLARATION OF ESTIMATED |
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FIDUCIARY INCOME TAX |
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4E |
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RETURN WITH INSTALLMENT DUE: |
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JAN 16, 2001 |
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EMPLOYER IDENTIFICATION NUMBER: |
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NAME OF TRUST OR ESTATE: |
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TRUST NUMBER: |
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NAME AND TITLE OF FIDUCIARY: |
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CITY, STATE, AND ZIP CODE: |
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FILE ONLY IF YOU ARE MAKING A PAYMENT OF ESTIMATED TAX
AMOUNT OF THIS INSTALLMENT:$
MAKE CHECK PAYABLE & MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE