This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form 400-ES for the current year.
This document contains official instructions for Form 400-ES , Quarterly Declaration of Estimated Tax Return - a form released and collected by the Delaware Department of Finance - Division of Revenue.
Q: What is Form 400-ES?
A: Form 400-ES is the Quarterly Declaration of Estimated Tax Return for Delaware residents.
Q: Who needs to file Form 400-ES?
A: Delaware residents who have income that is not subject to withholding and is expected to exceed the minimum threshold must file Form 400-ES.
Q: How often do I need to file Form 400-ES?
A: Form 400-ES must be filed quarterly. The due dates are April 30th, July 31st, October 31st, and January 31st.
Q: What information do I need to complete Form 400-ES?
A: To complete Form 400-ES, you will need to know your estimated income, deductions, and credits for the quarter.
Q: What are the consequences of not filing Form 400-ES?
A: Failing to file Form 400-ES or underestimating your quarterly tax payments may result in penalties and interest charges.
Instruction Details:
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