You can open and complete Delaware Form 400-ES online using the FormsPal PDF editor. The tool lets you view, fill in, and save the form in your browser without extra software. Follow these steps to get started.
Step 1: Click the orange "Get Form" button at the top of this page. The Delaware 400-ES form will open in the FormsPal online PDF editor.
Step 2: Enter the trust's or estate's Employer Identification Number (EIN) in the field at the top of the form. Add the fiscal year ending date and the fiduciary's name and title.
Step 3: Calculate the estimated fiduciary income tax for the installment period. Enter the payment amount in the applicable installment section. The four periods align with the due dates: May 1, June 15, September 15, and January 16.
Step 4: Review the completed form for accuracy. Confirm you have not written or stapled in any restricted sections. Click "Done" to save your completed form.
Step 5: Print or download the completed Delaware 400-ES form. Make your payment by check or money order payable to the Delaware Division of Revenue. Mail it to the Wilmington, Delaware P.O. box shown on the form. For other estimated tax payment forms, Delaware corporation forms, or Delaware state tax forms, see our full PDF library.
Common questions about Delaware Form 400-ES
What is Delaware Form 400-ES used for?
Delaware Form 400-ES is the Declaration of Estimated Fiduciary Income Tax. Trusts and estates in Delaware file this form to declare and pay estimated income tax in four installments throughout the fiscal year, rather than in a single annual payment.
Who must file the Delaware 400-ES form?
Trustees and executors of estates with Delaware fiduciary income tax liability must file Form 400-ES. If the estimated tax liability for the year will be $400 or more, the fiduciary is generally required to make quarterly estimated payments to the Delaware Division of Revenue.
Where do I mail Delaware Form 400-ES?
Mail the completed form with a check or money order payable to the Delaware Division of Revenue to the P.O. box in Wilmington, Delaware, printed on the form. Do not mail cash. The fiduciary's record of payments section on the form helps you track each installment submitted.