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Instructions for Form 400-ES
for the current year.
Instructions for Form 400-ES Declaration of Estimated Fiduciary Income Tax - Delaware
This document contains official instructions for Form 400-ES , Declaration of Estimated Fiduciary Income Tax - a form released and collected by the Delaware Department of Finance - Division of Revenue.
FAQ
Q: What is Form 400-ES?
A: Form 400-ES is the Declaration of Estimated Fiduciary Income Tax - Delaware.
Q: Who needs to file Form 400-ES?
A: Fiduciaries who expect to owe $400 or more in fiduciary income tax to Delaware must file Form 400-ES.
Q: What is the purpose of Form 400-ES?
A: Form 400-ES is used to estimate and pay quarterly taxes on fiduciary income for Delaware.
Q: When are the quarterly tax payment due dates?
A: The due dates for quarterly tax payments are April 15, June 15, September 15, and January 15.
Q: How can Form 400-ES be filed?
A: Form 400-ES can be filed electronically or by mail.
Instruction Details:
- This 1-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
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