This version of the form is not currently in use and is provided for reference only. Download this version of Form 400 for the current year.
This is a legal form that was released by the Delaware Department of Finance - Division of Revenue - a government authority operating within Delaware. Check the official instructions before completing and submitting the form.
Q: What is Form 400?
A: Form 400 is the Delaware Fiduciary Income Tax Return.
Q: Who needs to file Form 400?
A: Any fiduciary, such as an executor or trustee, who is responsible for the income tax return of a Delaware trust or estate needs to file Form 400.
Q: What is the purpose of Form 400?
A: Form 400 is used to report and pay the income tax owed by a Delaware trust or estate.
Q: When is Form 400 due?
A: Form 400 is due on or before April 30th of the year following the tax year.
Q: Are there any extensions available for filing Form 400?
A: Yes, an extension of time to file Form 400 can be requested. The extension must be filed on or before the original due date of the return.
Q: Are there any penalties for not filing Form 400?
A: Yes, if Form 400 is not filed or filed late, penalties and interest may be assessed on the unpaid tax balance.
Q: What supporting documents are required with Form 400?
A: Supporting documents such as federal income tax returns, schedules, and any necessary attachments should be included with Form 400.
Q: Is Form 400 only for Delaware residents?
A: No, Form 400 is for any fiduciary who is responsible for the income tax return of a Delaware trust or estate, regardless of residency.
Form Details:
Download a fillable version of Form 400 by clicking the link below or browse more documents and templates provided by the Delaware Department of Finance - Division of Revenue.