Instructions for Form 400 Delaware Fiduciary Income Tax Return - Delaware

Form 400 Delaware Fiduciary Income Tax Return - Delaware

This document contains official instructions for Form 400 , Delaware Fiduciary Income Tax Return - a form released and collected by the Delaware Department of Finance - Division of Revenue. An up-to-date fillable Form 400 is available for download through this link.

FAQ

Q: What is Form 400?
A: Form 400 is the Delaware Fiduciary Income Tax Return for reporting income tax of estates or trusts in the state of Delaware.

Q: Who needs to file Form 400?
A: Estates or trusts that have income sourced in Delaware or have beneficiaries who are residents of Delaware need to file Form 400.

Q: When is the due date for filing Form 400?
A: Form 400 is due on or before the 15th day of the 4th month following the close of the taxable year.

Q: Do I need to attach any additional documentation to Form 400?
A: Yes, you may need to attach certain schedules and supporting documents depending on your specific circumstances. The instructions for Form 400 provide detailed information on the required attachments.

Q: Are there any penalties for late filing or paying the tax due?
A: Yes, there are penalties for late filing and late payment. It is important to file and pay on time to avoid these penalties. The specific penalty amounts and rules are outlined in the instructions for Form 400.

Q: Can I file Form 400 electronically?
A: As of now, Delaware does not offer electronic filing for Form 400. You must file a paper copy of the form.