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Form 200-01-Xi Fillable Resident Amended Income Instructions
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
$3 250 filing statuses 1 3 and 5; or $3 250 for each spouse filing status 4 $6 500 filing status 2; or Domiciled in this State for any part of the taxable year; or Maintains a place of abode in this state and spent more than $1 001 00 + 5 55% OF AMOUNT OVER $25 000 amending to change or $2 943 50 + 6 75% OF AMOUNT OVER $60 000 elect child care credit you $261 00 + 4 80% OF AMOUNT OVER $10 000 $30 000 limit on net operating loss carrybacks) are permitted to carry $66 00 + 3 90% OF AMOUNT OVER $5 000 $741 00 + 5 20% OF AMOUNT OVER $20 000 ( a v a i l a b l e f r o m t h e D i v i s i o n o f R e v e n u e a n d a t (2) any taxes imposed and paid to another state that are included in (50%) of the child and (90) days after the final determination of such change and indicate (a) and enter the appropriate amount as follows: (Automatic Extension) Individuals filing separate must claim the (ava il a bl e fr o m th e D i v i s ion of Reve nu e a nd a t (Enter this amount on Line 48 ) (Federal Form must be attached) and multiply by 50% ( 50) (FOR TAX YEAR 2013) (from Page 1 Line 1) 1 2 or 5 please enter your federal adjusted gross income from Federal 1 Enter other state adjusted gross income 1 Line 3 of your amended return be sure to check the appropriate 1 SELF x 2500 = 10 000 1040EZ You must also complete DE Schedule II and attach it to your 12/31/2013? 183 days of the taxable year in this State 2 000 2 2% OF AMOUNT OVER $2 000 2 Delaware adjusted gross income 2 SPOUSE x 2500 = 20 000 200 01 X for each year you are amending 200 02 X 2210 Indicator Check the Form DE2210 Attached box if you have 2441 to your Delaware amended return Do NOT enter an amount in 25 000 3 Divide Line 1 by Line 2 and enter on Line 3 31 2013; and as long as such amounts have been included in federal 4 Enter amount from Page 1 Line 6 4974) such as IRA 401(k) Keogh Plans and government deferred 5 000 5 Multiply Line 3 by Line 4 6 Enter taxes paid to other states 60 000 60 000 AND OVER 65 OR OVER BLIND TOTAL NO TOTAL AMOUNT A Form 200 01 X based on a net operating loss carry back must be a l l o w a b l e f o r f e d e r a l a person other than the taxpayer the paid preparer must also sign the A resident is an individual who is either: a tax credit from Form 700 on Line 12 of your DE ADDITIONAL STANDARD DEDUCTION WORKSHEET ADDRESS CHANGE: adjusted gross income allowed a non refundable credit against the individual tax in the amount Also enter on Line 19 the total of any/all of the following refundable Amended return amending to change or elect EITC you must attach federal Form EIC amount from Line 51 on Line 2 You must attach a copy of Federal amount on Line 5 an original return enter your name and social security number first and B less Line 26 Column A and B minus Lines 28 and 29) and B less Line 27 Column A and B plus Lines 28 and 29) and deductions between spouses and Form 1040 pages 1 and 2 Form 1040A pages 1 and 2 or Form and government deferred compensation plans (IRC Sec 457) may be and Historic Resource Tax Credit Historic Preservation Tax Credit and on Line 1 of the front of your return This is your Delaware Adjusted and permanently disabled on and therefore should not be included in taxable income Enter on and/or any previously amended return Use actual amount(s) received and/or Neighborhood Assistance Tax Credit another state on income earned in the other state which is also included Any change you make to your adjusted gross income can any manner you wish All other filing statuses must claim these payments any percentage depletion deduction allowable under federal law to Any taxpayer claiming any of these credits must complete Form 700 Any taxpayer claiming these credits must complete Form 700 as a deduction for federal tax purposes by reason of claiming the work as a result of an examination of your federal return by the IRS You are ATTACH ALL REQUIRED SCHEDULES AND FORMS Attached box and include the amount here auxiliaries or rescue squads Active status of the members will be BACK OF FORM 200 01 X balance due on Line 26 calculate the interest due at a rate of one half be attached to your return becomes in statute behalf by an S Corporation Attach Form A 1 if amending your return below to compute your additional standard deduction(s) On Page Beneficiary s Share of Income and Deductions should be included Box 7 of your 1099 R(s) is a 1 (one) then that amount DOES NOTqualify for the pension exclusion Also if you were assessed an early boxes and enter the appropriate amounts from the worksheet Brownfield Credit Research and Development Tax Credit Land business credit(s) that you may be entitled to using Form 700: Business Finder s Fee Tax Credit New Economy Jobs Program BUT ELECT TO FILE SEPARATE OR COMBINED SEPARATE RETURNS but not more than 100% (if Line 1 is greater BUT NOT OVER by $110 and enter the total(s) on Line 9a by Section 306 Title 30 Delaware Code Such numbers are used calculated the Underpayment of Estimated taxes using Form DE2210 care credit or decrease the allowable deduction for miscellaneous and carryover from your return and any amount paid with Form 1027 carryover year s return has already been processed Your cause other amounts to increase or decrease Example: Certain Lump Sum Distributions Check the appropriate filing status for your amended return If amending checked by $110 and enter the total(s) on Line 9b civil union filing combined separate return and your spouse did not file civil union filing combined separate return list your names and social Civil union taxpayers must complete a Proforma federal return For combined separately on Form 200 01 X you must each submit a compensation plans (IRC Sec 457) complete DE Schedule I and attach it to your return COMPLETE PAGE 2 OF THE AMENDED RETURN FIRST completed 1) A federal income tax return that you will fill out and completed as if you are filing jointly or married/civil union and filing consider filing separate returns (Filing Status 3 or 4) contribution claimed in your federal itemized deductions for permanent corrected Forms W 2 not filed with your original return CORRECTING WAGES If you are correcting wages or other creating the operating loss is still in statute the carry back year Credit and Veterans Opportunity Credit credit equal to fifty percent date the original return was due or within two (2) years after the date the tax was paid whichever is later Deductions from Federal Form 1040X Column C You must also attach DEDUCTIONS ON YOUR DELAWARE RETURN EVEN THOUGH YOU Deductions should be included on Line 34 deductions to the spouse earning 40% of the household income DELAWARE Delaware amended return Delaware itemized deductions will be increased by the amount of Delaware Net Operating Loss Carryovers Delaware Personal Income Tax Return Delaware return If you and your spouse are filing separately or filing Delaware return Make sure you have checked Delaware State income tax liability This would include changes made Delaware Tax dependent care credit derived from income received from an estate or trust as shown on DID NOT ELECT TO ITEMIZE DEDUCTIONS ON YOUR FEDERAL Did your earned income (i e wages disagreement Attach a copy of any federal adjustments to your distribution designed to be taxed as ordinary income Use Delaware distribution received from a qualified pension plan profit sharing or distribution Spouses who each receive pensions are entitled to one Distributions received from qualified retirement plans (IRC Sec 4974 Do not enter an amount in excess of $1 050 Don t submit the Proforma return to the IRS but include it with your E c o n o m i c D e v e l o p m e n t C r e d i t G r e e n I n d u s t r i e s C r e d i t Each taxpayer may receive ONLY ONE exclusion even if he electing to itemize your deductions employee compensation you must attach a copy of all additional Ensure the social security numbers on your amended return match thoseon your original return Enter $2 000 on Line 43 Enter $4 000 on Line 43 Enter on Line 40 the amount if any of lump sum distributions included Enter result on Line 13 of your return ENTER THE AMOUNT PERTAINING TO EACH SPOUSE IN THE enter the Fire Company number where you volunteer on Line 11 in the Enter the total amount from Line 11 of Federal Form 2441 entitled to a pension exclusion of up to $12 500 or the amount of equals $2 000 or the amount of your pension whichever is less estate capital gain tax payments for 2013 If you file a combined estimated tax payments under the social security number for Estimated taxes using Form DE 2210 please check the Form 2210 excess of $1 050 Exclude amounts paid for penalties and interest excluded from Delaware adjusted gross income to the extent they are exclusion each An early distribution from an IRA or Pension fund due exclusions from gross income to persons meeting certain qualifications Federal Form K 1 Beneficiary s Share of Federal Income and federal forms mentioned above to determine your federal adjusted FEDERAL PRIVACY ACT INFORMATION: Federal Schedule B will result in the disallowance of the deduction Fiduciary Adjustment Fiduciary Adjustments Net additions from fiduciary adjustments file either a resident or non resident return File Form 200 01 X only after you have filed your original return filed within three (3) years after the date the return creating the net filing status 4 enter the total balance due if any (Line 26 Column A filing status 4 enter the total overpayment if any (Line 27 Column A FILING STATUS: following the loss year FOR DELAWARE THE CREDIT IS ALLOWED TO THE SPOUSE WITH for which the Division of Revenue has statutory responsibility foreign taxes actually paid Foreign taxes accrued but not paid are Form 1040 Line 37; 1040A Line 21; or 1040EZ Line 4 in Column B FORM 200 01 X I Form 200 01 X should be mailed to the Delaware Division of Revenue Form 329 in order to compute the tax liability on this income Forms W 2 DO NOT include city wage tax If you are correcting FRONT OF FORM 200 01 X Generally Form 200 01 X must be filed within three (3) years after the gifts of land or interest in land to public agencies and qualified gross income Gross Income had filed separate federal returns have claimed on the federal return her dependents who have NOT attained the age of 26 by December Higher Education i n d i v i d u a l i s a l l o w e d a If amending a joint/entered into a civil union or married/entered into a If amending to change from a married or entered into a civil union filingseparate to a joint/entered into a civil union or married/entered into a If amending to claim credit for taxes paid to more than one state If amending to claim the tax credit you must attach a signed copy of If an Amended 1040X is not being filed and you are using Filing Status If an Amended 1040X is not being filed please enter the total amount IF ANY IN COLUMN B ON LINE 26 IF ANY IN COLUMN B ON LINE 27 IF INCOME ON LINE 5 IS AT LEAST IF YOU AND YOUR SPOUSE FILE A JOINT FEDERAL RETURN If you answered YES to all If you are filing a joint federal return and separate Delaware IF YOU ARE FILING A MARRIED OR ENTERED INTO A CIVIL If you are unable to specifically allocate deductions between spouses If you are using Filing Status 3 or 4 you must separate income losses If you elect to take ITEMIZED DEDUCTIONS check box (b) complete If you entered into a civil union you should have two federal returns IF YOU HAVE ITEMIZED DEDUCTIONS GREATER THAN If you move after you have file your amended return you should notify If you must file a tax return as a part year resident you may elect to If you were not required to file a federal return please file one of the IF YOU WERE UNDER 60 on December 31 2013 your exclusion If your federal return is changed for any reason it may affect your in federal adjusted gross income which you used Form 329 to calculate in your Delaware taxable income the law allows a tax credit against include your social security number (and if applicable your spouse s included on Line 50a including IRAs) cash or deferred arrangements (such as 401(k) plans) income and the other earns 40% designate 60% of the deductions to income from Federal Form 1040X Column C income from real property and qualified retirement plan (IRC Sec income tax purposes If income tax withholding you must attach a copy of all additional or increase the allowable deduction for charitable contributions and child increase your itemized deductions as follows: institution of higher education attended by the taxpayer or by his or INSTRUCTIONS COLUMN A COLUMN B interest due or you may leave Line 29 blank and the Division of Revenue Interest you received from any obligations of states other than Delaware into a civil union combined separate may allot the payments in any Is combined earned income (i e wages Is Line 42 $10 000 or less? Is Line 42 $20 000 or less? It may itemized deductions joint returns L I N E 1 3 A r e s i d e n t Lin e 37 U S Obligations Interest on obligations of the United LINE 1 Enter the amount from Page 2 Line 45 of your Delaware LINE 10 CREDIT FOR TAXES PAID TO OTHER STATES WORKSHEET LINE 10 If you are a resident of Delaware and pay income taxes to LINE 11 Volunteer Firefighter The law allows a credit of $400 for LINE 12 Other Non Refundable Credits Also enter on Line 12 the LINE 13 WORKSHEET CHILD CARE CREDIT LINE 14 EARNED INCOME TAX CREDIT: A resident individual is Line 16 NOTE: FOR COMBINED SEPARATE RETURNS ENTER LINE 17 Enter the Delaware income tax withheld as shown on your LINE 18 Enter the total quarterly estimated tax payments any credit LINE 19 Enter the Delaware estimated tax payment made on your LINE 2 If you elect to take a STANDARD DEDUCTION check box LINE 20 Enter on Line 20 Column A and/or B the total of all real LINE 21 Enter the amount if any paid with your original return and/ LINE 23 Enter the amount if any refunded from your original return LINE 24 Enter the total of the amount if any applied to your estimated Line 25 NOTE: FOR COMBINED SEPARATE RETURNS ENTER LINE 26 If Line 16 is greater than Line 25 subtract Line 25 from Line 26 plus amounts from Lines 28 and 29 on Line 30 If you use LINE 27 If Line 25 is greater than Line 16 subtract Line 16 from Line 27 minus amounts from Lines 28 and 29 on Line 31 If you use LINE 28 Enter the portion of your overpayment to be applied to your LINE 29 You may choose to compute the amount of penalties and LINE 3 The additional standard deductions are allowable only for LINE 30 If you use filing status 1 2 3 or 5 enter the amount from LINE 31 If you use filing status 1 2 3 or 5 enter the amount from Line 32 Adjusted Gross Income Enter your correct adjusted gross Line 33 Interest on State and Local Obligations other than DE Line 34 Fiduciary Adjustments Oil Percentage Depletion: Line 38 Pension Exclusion Person s 60 years of age or older are LINE 39 Delaware State Tax Refund Delaware state tax refunds Line 39 To claim this modification you must attach Federal Form 5884 LINE 40 Social Security/Railroad Retirement Benefits Social Line 40 the total of any taxable payments included on Line 32 LINE 43 Persons 60 or Over or Disabled The law provides for LINE 43 WORKSHEET PERSONS 60 OR OVER OR DISABLED LINE 45 Subtract Line 44 from Line 36 Enter the total on Line 45 LINE 46 Itemized Deductions Enter your corrected Itemized LINE 47 Foreign Taxes Paid If you elected the Foreign Tax Credit LINE 48 Charitable Mileage Deduction If you used your automobile LINE 50a State Income Tax Enter the amount of (1) Delaware LINE 50b Form 700 Tax Credits Enter the amount of the charitable Line 51 TOTAL ITEMIZED DEDUCTIONS LINE 6 Use the tax rate schedule below to compute your tax for the LINE 7 The law provides for separate tax treatment of a lump sum LINE 9a Enter the total number of personal exemptions claimed on LINE 9b Check the appropriate box(es) on Line 9b if you and/or your LINES 1 AND 2 AND ENTER ON PAGE 1 LINE 3 manner you wish Married or entered into a civil union filing may be excluded to the extent they are included in federal adjusted medical deductions Miles driven 1/1/12 12/31/12 x 17 = $ more information visit www revenue delaware gov FAQs: Civil must attach Federal Form NAME ADDRESS AND SOCIAL SECURITY NUMBER: Neighborhood Assistance for which you claimed net operating losses to their Delaware returns (because of Delaware s Net subtractions from fiduciary adjustments derived from income next year s estimated tax account Do NOT claim a carryover if the Non Residents file Form 200 02 X Non Resident Amended not allowed as an addition on Line 47 On Line 47 enter the amount not be included on Line 50a Also state taxes paid to another state for NOT qualify for the pension exclusion NOTE: NOTE: NOTE: NOTE: IF YOU ARE FILING A COMBINED SEPARATE RETURN NOTE: If you are filing a joint return and only one spouse qualifies for this exclusion you should NOTE: If you claimed a standard deduction on your federal NOTE: Local taxes included in your federal itemized deductions should NOTE: Please submit all copies of Form 5403 of fiduciary adjustments and enter the total on Line 34 of foreign tax paid of foreign taxes paid included on Line 8 of Federal Form 1116 If you of itemized deductions as shown on Line 29 Federal Schedule A of twenty percent (20%) of the federal earned income credit allowed If Oil Percentage Depletion The law provides for the disallowance of on Line 39 on your federal return your federal itemized deductions allowed as operating loss carry back is due Therefore even though the return opportunity credit on the federal return The portion of the deduction for or any previous amended return(s) Include billed amounts paid or as if federal return to complete your Delaware income tax return or corrected W 2 forms not filed with your original return OR ENTERED INTO A CIVIL UNION RETURN ADD THE TOTAL OF or she is receiving more than one pension or other retirement distribution or their political subdivisions is taxable and must be added on Line 33 overpayment will be refunded to you P O Box 508 Wilmington Delaware 19899 0508 Page 2 Page 3 Page 4 (Revised 02/04/14) Part Year Residents may choose to file Form 200 01 X or Form pension and eligible retirement income (whichever is less) Eligible percent (1/2%) per month from the due date of the original return until Personal Income Tax Return PERSONAL INCOME TAX RETURN INSTRUCTIONS Please refer to the Line 43 Worksheet below Preparer section primarily to administer and enforce all tax laws both civil and criminal private non profit charitable organizations and any investment in Proforma federal married filing separate return to Delaware prorate the deductions based on the ratio of your separate incomes to Provide a detailed explanation of the changes claimed on your amended PURPOSE OF FORM 200 01 X: qualify for the pension exclusion If the distribution code(s) listed in received from an estate or trust as shown on your Federal Form K 1 required to report to the Division of Revenue such change within ninety RESIDENT AMENDED DELAWARE Residents file Form 200 01 X Resident Amended Delaware residents who are active firefighters members of fire company retirement income includes dividends interest capital gains net rental return return return and/or any previous amended return(s) return Form 1801AC and/ Form 2001AC and return The paid preparer must also complete all fields in the Paid return you may still elect to itemize your deductions on returns the deductions must be determined as if each spouse Revenue You may change your address by calling the Address Change S chedul A showing th e itemize d deductions you would Schedule A if amending to change the amount or to elect Section C Lines 46 through 51 on the back of the return and enter the Security and Railroad Retirement benefits are not taxable in Delaware security numbers in the same order as shown on the original return separate forms Use the information you calculate on the Proforma separate return (filing status 4) you may allocate these tax payments in separate return both spouses must sign If the return is prepared by separate worksheets must be completed for each state You must SIGN AND DATE FORM 200 01 X: If filing a joint return or a combined Single married or entered into a civil social security number) in any correspondence with the Division of Social security numbers must be included on your amended return space provided to qualify for the credit SPECIFIC INSTRUCTIONS SPOUSE MUST BE ALLOTTED AT LEAST ONE PERSONAL CREDIT; spouse were 60 years of age or over Multiply the number of boxes SPOUSES RESPECTIVE COLUMNS IF YOU ARE FILING A JOINT state income taxes claimed in your federal itemized deductions plus States and included on your federal tax return is exempt from Delaware stock bonus plan The law provides for a ten year averaging of the submit to the IRS using a single or head of household filing status Subtract Line 50a and 50b from Line 49 and enter tax account and/or contributed to the Special Funds on your original tax and should be entered on Line 37 Failure to identify the payor on Taxpayers who were prevented in previous years from carrying federal than $2 500? than $5 000? than Line 2 enter 100% on Line 3) THE AMOUNT IF ANY IN COLUMN A ON LINE 26 AND THE AMOUNT THE AMOUNT IF ANY IN COLUMN A ON LINE 27 AND THE AMOUNT the block on Line 2b to indicate that you are the Delaware return In this case complete and attach Federal the Division of Revenue Approval Letter must the Division of Revenue of your address change Please be sure to the extent it is in excess of cost depletion Add the excess to the amount The law allows a deduction for the portion of wages paid but disallowed THE LOWER TAXABLE INCOME The mandatory disclosure of your social security number is authorized the operating loss is being carried back to is out of statute if the return the other state income tax return to your Delaware amended return the result s on Line 51 and on Line 2 of your the spouse earning 60% of the household income and 40% of the the tax on Line 7 the time the tax is paid If you have calculated the Underpayment of these additional losses forward on their Delaware return in years those persons using a standard deduction on Line 2 If you and/or tips farm or business income) less tips farm or business income) total less to change your filing status check your new filing status to claim this credit to emergency reasons or a separation from employment does not to perform a voluntary service for a charitable organization you may total joint income Example: If one spouse earns 60% of the household total of any/all of the following credit(s) that you may be entitled to totally and permanently disabled on TWO IF 60 YEARS OF AGE OR OLDER under the Social Security Number for which the payments were made UNION FILING COMBINED SEPARATE AMENDED RETURN EACH union filing separate returns Union Taxpayers Use Form 200 01 X to correct Form 200 01 File a separate Form used in the same tax year to pay for books tuition or fees at an using Form 700: verified annually with the Volunteer Firefighter Companies You must Voice Mailbox at (302) 577 8589 or (800) 292 7826 (Delaware only) wages which is disallowed for federal purposes should be entered on We call this your actual federal return 2) A second federal return Were both spouses at least 60 years old or were not required to file Federal Form 1116 enter on Line 47 the amount Were you at least 60 years old or totally WHAT TO FILE: WHEN AND WHERE TO FILE: which the payments were made Individuals filing married or entered which you will not claim a credit on Line 10 of this form should not be WHO IS A RESIDENT: WHO MUST FILE: will calculate the amount for you and send you a bill If you have a withdrawal penalty on Line 58 of Federal 1040 that amount DOES Work Opportunity Credit www revenue delaware gov) and submit it with their Delaware www revenue delaware gov) and submit it with their Delaware return x 50 = $ You can use this form if the return you are amending is for a fiscalyear and the ending date of the fiscal year is 2013 or later your agreement with such determination or the grounds of your YOUR ALLOWABLE STANDARD DEDUCTION YOU CAN ITEMIZE your corrected Schedule A Your credit is the smaller of Lines 5 or 6 Enter that amount on Line 10 your Delaware income tax your federal itemized deductions and claimed on Line 10 of this form your federal return in the space provided Multiply the number of credits your spouse are 65 years of age or over and/or blind use the worksheet YOUR TAX IS