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.

Q: Who needs to file Form 400?
A: Fiduciaries (trustees, executors, and administrators) of trusts and estates that have income from sources in Delaware need to file Form 400.

Q: When is the deadline to file Form 400?
A: Form 400 is due on or before April 30th of the following year, unless the fiduciary has a valid six-month extension.

Q: What information do I need to complete Form 400?
A: You will need information about the trust or estate, including its income, deductions, and credits, as well as information about the fiduciary.

Q: Are there any special requirements for nonresident fiduciaries?
A: Yes, nonresident fiduciaries must file Form 400 regardless of the amount of income from Delaware sources.

Q: What happens if I don't file Form 400?
A: Failure to file Form 400 or pay the required taxes by the deadline may result in penalties and interest.

Q: Can I amend my Form 400 if I made a mistake?
A: Yes, you can amend your Form 400 by filing Form 400X within three years of the original due date or within two years of the date the tax was paid, whichever is later.