Form 400 "Delaware Fiduciary Income Tax Return" - Delaware

What Is Form 400?

This is a legal form that was released by the Delaware Division of Revenue - a government authority operating within Delaware. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2018;
  • The latest edition provided by the Delaware Division of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form 400 by clicking the link below or browse more documents and templates provided by the Delaware Division of Revenue.

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Download Form 400 "Delaware Fiduciary Income Tax Return" - Delaware

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DELAWARE
Tax Year
Page 1
2018
FORM 400
Reset
DELAWARE FIDUCIARY
Print Form
INCOME TAX RETURN
*DF20618019999*
Fiscal Year
To
DF20618019999
CHECK APPLICABLE BOX:
INITIAL RETURN
AMENDED RETURN
NAME OF TRUST OR ESTATE
EMPLOYER IDENTIFICATION NUMBER
FILING STATUS (CHECK ONE):
TRUST NUMBER
RESIDENT ESTATE
NAME AND TITLE OF FIDUCIARY
NON-RESIDENT ESTATE
ADDRESS OF FIDUCIARY (NUMBER AND STREET)
RESIDENT TRUST
CITY
STATE
ZIP CODE
NON-RESIDENT TRUST
NOTE: YOU MUST ATTACH A COPY OF YOUR FEDERAL RETURN (FORM 1041) AND SUPPORTING SCHEDULES TO THIS RETURN
1.
1.
FEDERAL TAXABLE INCOME OF FIDUCIARY(FORM 1041, LINE 22)......................................................................................
2.
2.
INCOME OF ELECTING SMALL BUSINESS TRUSTS................................................................................................................
3.
3.
NET MODIFICATIONS OF ELECTING SMALL BUSINESS TRUSTS (ATTACH SEPARATE SCH. A)........................................
4.
COMBINE LINES 1, 2 AND 3........................................................................................................................................................
4.
5.
FIDUCIARY’S SHARE OF DELAWARE MODIFICATIONS (FROM SCHEDULE B, COLUMN B, LINE 1)..................................
5.
6.
6.
INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARIES (SCHEDULE C)................................................................
7.
7.
DELAWARE TAXABLE INCOME (LINE 4 PLUS/MINUS LINE 5 & 6) .........................................................................................
8.
8.
DELAWARE TAX (COMPUTE FROM TAX RATE SCHEDULE, PAGE 2)....................................................................................
9.
9.
TAX ON LUMP SUM DISTRIBUTIONS (FORM 329 MUST BE ATTACHED)............
10. TOTAL TAX - ADD LINES 8 AND 9 AND ENTER HERE ..............................................................................................................
10.
11.
11. NON-REFUNDABLE CREDITS....................................................................................................................................................
12.
12. BALANCE (SUBTRACT LINE 11 FROM LINE 10) (CANNOT BE LESS THAN ZERO)...............................................................
13.
13. ESTIMATED TAX PAID AND PAYMENTS WITH EXTENSIONS.............................
14.
14. OTHER PAYMENTS (INCLUDE REAL ESTATE ESTIMATED TAXES ON THIS LINE).
15. TOTAL CREDITS (ADD LINES 13 AND 14).................................................................................................................................
15.
16.
16. PREVIOUS REFUNDS...............................................................................................
17.
17. NET REFUNDABLE CREDITS (SUBTRACT LINE 16 FROM LINE 15)......................................................................................
18.
18. IF LINE 12 IS MORE THAN LINE 17, SUBTRACT LINE 17 FROM LINE 12.........................................................PAY IN FULL>
19(a).
19(a). IF LINE 17 IS MORE THAN LINE 12, SUBTRACT LINE 12 FROM LINE 17 (Total Overpayment)..........................................
19(b). ENTER ON LINE 19(b) THE AMOUNT OF OVERPAYMENT TO BE REFUNDED TO YOU....................................................
19(b).
19(c).
19(c). ENTER ON LINE 19(c) THE AMOUNT OF OVERPAYMENT....................................................................................................
UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO
THE BEST OF MY KNOWLEDGE AND BELIEF IT IS TRUE, CORRECT, AND COMPLETE. IF PREPARED BY A PERSON OTHER THAN TAXPAYER, THIS DECLARATION
IS BASED ON ALL INFORMATION OF WHICH HE/SHE HAS ANY KNOWLEDGE.
SIGNATURE OF FIDUCIARY OR OFFICER REPRESENTING FIDUCIARY
DATE
PREPARER BUSINESS PHONE
SIGNATURE OF PAID PREPARER
DATE
PREPARER EMPLOYER ID OR SOCIAL SECURITY NUMBER
STREET ADDRESS OF PREPARER
CITY
STATE
ZIP
MAKE CHECK PAYABLE AND MAIL TO: DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE 19899-2044
(Rev 09/2018)
DELAWARE
Tax Year
Page 1
2018
FORM 400
Reset
DELAWARE FIDUCIARY
Print Form
INCOME TAX RETURN
*DF20618019999*
Fiscal Year
To
DF20618019999
CHECK APPLICABLE BOX:
INITIAL RETURN
AMENDED RETURN
NAME OF TRUST OR ESTATE
EMPLOYER IDENTIFICATION NUMBER
FILING STATUS (CHECK ONE):
TRUST NUMBER
RESIDENT ESTATE
NAME AND TITLE OF FIDUCIARY
NON-RESIDENT ESTATE
ADDRESS OF FIDUCIARY (NUMBER AND STREET)
RESIDENT TRUST
CITY
STATE
ZIP CODE
NON-RESIDENT TRUST
NOTE: YOU MUST ATTACH A COPY OF YOUR FEDERAL RETURN (FORM 1041) AND SUPPORTING SCHEDULES TO THIS RETURN
1.
1.
FEDERAL TAXABLE INCOME OF FIDUCIARY(FORM 1041, LINE 22)......................................................................................
2.
2.
INCOME OF ELECTING SMALL BUSINESS TRUSTS................................................................................................................
3.
3.
NET MODIFICATIONS OF ELECTING SMALL BUSINESS TRUSTS (ATTACH SEPARATE SCH. A)........................................
4.
COMBINE LINES 1, 2 AND 3........................................................................................................................................................
4.
5.
FIDUCIARY’S SHARE OF DELAWARE MODIFICATIONS (FROM SCHEDULE B, COLUMN B, LINE 1)..................................
5.
6.
6.
INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARIES (SCHEDULE C)................................................................
7.
7.
DELAWARE TAXABLE INCOME (LINE 4 PLUS/MINUS LINE 5 & 6) .........................................................................................
8.
8.
DELAWARE TAX (COMPUTE FROM TAX RATE SCHEDULE, PAGE 2)....................................................................................
9.
9.
TAX ON LUMP SUM DISTRIBUTIONS (FORM 329 MUST BE ATTACHED)............
10. TOTAL TAX - ADD LINES 8 AND 9 AND ENTER HERE ..............................................................................................................
10.
11.
11. NON-REFUNDABLE CREDITS....................................................................................................................................................
12.
12. BALANCE (SUBTRACT LINE 11 FROM LINE 10) (CANNOT BE LESS THAN ZERO)...............................................................
13.
13. ESTIMATED TAX PAID AND PAYMENTS WITH EXTENSIONS.............................
14.
14. OTHER PAYMENTS (INCLUDE REAL ESTATE ESTIMATED TAXES ON THIS LINE).
15. TOTAL CREDITS (ADD LINES 13 AND 14).................................................................................................................................
15.
16.
16. PREVIOUS REFUNDS...............................................................................................
17.
17. NET REFUNDABLE CREDITS (SUBTRACT LINE 16 FROM LINE 15)......................................................................................
18.
18. IF LINE 12 IS MORE THAN LINE 17, SUBTRACT LINE 17 FROM LINE 12.........................................................PAY IN FULL>
19(a).
19(a). IF LINE 17 IS MORE THAN LINE 12, SUBTRACT LINE 12 FROM LINE 17 (Total Overpayment)..........................................
19(b). ENTER ON LINE 19(b) THE AMOUNT OF OVERPAYMENT TO BE REFUNDED TO YOU....................................................
19(b).
19(c).
19(c). ENTER ON LINE 19(c) THE AMOUNT OF OVERPAYMENT....................................................................................................
UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO
THE BEST OF MY KNOWLEDGE AND BELIEF IT IS TRUE, CORRECT, AND COMPLETE. IF PREPARED BY A PERSON OTHER THAN TAXPAYER, THIS DECLARATION
IS BASED ON ALL INFORMATION OF WHICH HE/SHE HAS ANY KNOWLEDGE.
SIGNATURE OF FIDUCIARY OR OFFICER REPRESENTING FIDUCIARY
DATE
PREPARER BUSINESS PHONE
SIGNATURE OF PAID PREPARER
DATE
PREPARER EMPLOYER ID OR SOCIAL SECURITY NUMBER
STREET ADDRESS OF PREPARER
CITY
STATE
ZIP
MAKE CHECK PAYABLE AND MAIL TO: DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE 19899-2044
(Rev 09/2018)
2018
FORM 400
Page 2
SCHEDULE A - DELAWARE MODIFICATIONS AND ADJUSTMENTS
ADDITIONS
INTEREST ON OBLIGATIONS OF STATES OTHER THAN DELAWARE ....................................................
1.
1.
OTHER ADJUSTMENTS ...............................................................................................................................
2.
2.
STATE INCOME TAX ON FEDERAL RETURN (ALL STATES ) (SEE INSTRUCTIONS) .............................
3.
3.
TOTAL ADDITIONS (ADD LINES 1, 2, AND 3) ..............................................................................................
4.
4.
SUBTRACTIONS
INTEREST ON U.S. OBLIGATIONS ..............................................................................................................
5.
5.
OTHER ADJUSTMENTS ...............................................................................................................................
6.
6.
TOTAL SUBTRACTIONS (ADD LINES 5 AND 6) ..........................................................................................
7.
7.
NET DELAWARE MODIFICATIONS (SUBTRACT LINE 7 FROM LINE 4). ENTER HERE AND ON
8.
8.
SCHEDULE B, COLUMN B, LINE 6 ..............................................................................................................
SCHEDULE B - SHARE OF DELAWARE MODIFICATIONS AND ADJUSTMENTS
COLUMN A
TAXPAYER
COLUMN B
SHARE OF FEDERAL
NAME AND ADDRESS
SHARE OF DELAWARE
IDENTIFICATION
SECTION 641(c)
%
(INCLUDE FIDUCIARY SHARE ON LINE 1)
MODIFICATIONS
NUMBER
AND DISTRIBUTABLE
AND ADJUSTMENTS
NET INCOME
1.
$
$
2.
3.
4.
5.
6. TOTAL ...................................................................................................................................
$
$
100%
SCHEDULE C - INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARY
(IF BENEFICIARY RESIDED IN DELAWARE DURING ANY PART OF THE TAXABLE YEAR, SPECIFY DATES)
Column A
Column B
Column C
Column D
Column E
Column F
Column G
Amount of Column A,
Last Four Digits of
Amount from
Share of Modifications,
Column A, Plus or
Dates, Resided
Multiply Column D
%
From Delaware Source
Beneficiary’s FEIN
Schedule B, Col A
Schedule B, Column B
Minus Column C
Outside Delaware
by Column F
(Information Only)
$
DEDUCTIONS FOR INCOME ACCUMULATED FOR NON-RESIDENT BENEFICIARIES (ENTER TOTAL, COLUMN G ON PAGE 1 LINE 6).............................
*DF20618029999*
TAX RATE SCHEDULE
IF INCOME ON LINE 7 IS:
DF20618029999
AT LEAST
BUT NOT OVER
YOUR TAX IS:
$
0.
$
2,000.
$ 0.
2,000.
5,000.
2.20% 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.
(Rev 09/2018)
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