Form DE2210i Fillable Instructions for Underpayment of Estimated Taxes
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shing and paid the total estimated tax due by January 15th $300 and $200 was paid on June 17th and $200 was paid (Line 47 on the Non Resident Return) Note: If you are not a (Revised 09/20/13) 0 then subtract Line 33 from Line 34 Otherwise enter zero 1 The Required Annual Payment 100% of the Tax Balance shown on Line 16 of your 2012 return 14 of the Resident (or Lines 44 & Line 45 of 150 000 or 75 000 if ling status is 3) of Line 16 (Line 47) of your 2 The Short Method 2012 Delaware Return 2013 Resident return or Line 47 on the Non Resident form) 2014 Multiply the number of days by 0 0005 times the amount 2014 or led your return by March 3 2014 AND paid the total tax 2014 whichever is earlier Stop the computation when 3 The Annualized Installment Method 30 2014 (whichever is earlier) Repeat the computation for 35 subtract Line 35 from Line 28 and go to Line 32 of 39 and the date the amount on Line 37 is paid or April 30 90% of the Tax Balance shown on Line 16 of the 2013 Delaware a waiver after the penalty has been assessed Add Line 23 and Line 24 Add Lines 29 and 30 Add lines F and G adding Column 1 Line 27 plus Column 2 Line 27) amount from Line 26 of the previous column an uneven fashion throughout the year Examples would be receiving an X in this box Part Year Residents using the and a penalty due is calculated OR if you use Part 3 Annualized Installment and September 16th And in the fourth column enter the annualized income for each period) Annualized Income Installment Method Annualized Method (Part 3) of this form if your income was earned applied to a June 17th underpayment if necessary ) Attach your completed Form DE 2210 to your return before going to the next column before transferring gures to the DE2210 (create one combined Form Blank for Column 1 Enter previous Line 38 amount for all Blank for Column 1 For all other columns add amounts Blank for column 1 For all other columns if Line 35 = Blank for Column 1 For all others columns add Lines 31 & Blank for the first column Enter the sum of all previous Blank for the first column For all other columns enter the Booklet (Page 6) box and DO NOT submit the form You will be given a chance to request Business Credits Check the Form DE 2210 Attached box on the front of your column Column 1 enter the income/deductions for the period 01/01/2013 Column 2 enter the income/deductions for the period 01/01/2013 Column 2 equals Line 36 Column 1 plus Line 37 Column 1 Column 3 enter the income/deductions for the period 01/01/2013 Column 3 equals Line 38 Column 2 etc ) Column 4 enter the income/deductions for the period 01/01/2013 Computation of the Over/Underpayment Computation of the Penalty Compute the number of days between the due date on Line Computing the over/under payment Computing the Penalty Credits dates (April 30th June 17th September 16th and January 15th) days from the date you paid the amount on Line I to April 30 days on $300 and 93 days on $100 The remaining $100 DE2210 for both spouses) Delaware Deductions If you used Itemized deductions DELAWARE INSTRUCTIONS FOR COMPLETION OF FORM DE 2210 Delaware personal income tax return and Delaware return for the periods indicated Example: in the Delaware Taxable Income Subtract Line 9 from Line 4 Do not submit a Federal Form 2210 instead of a Delaware Form DE 2210 Do not submit computer worksheets in lieu of the Form DE 2210 due at that time each column (NOTE: If th e amount due is not paid with each column before going to the next column Enter 1/4th of your Required Annual Payment from Part 1 Enter 100% (110% if your 2012 Delaware AGI is more than Enter 90% of Line 16 (Line 47) from your 2013 Delaware Return Enter the amount from Part 3 Line 27 Enter the amount of the penalty you computed by either the enter the amounts from Line 7 in each column If you Enter the Delaware Standard Deduction and Additional Enter the Smaller of Line 22 or 25 here and on Line 28 Enter the smaller of Line A or B This is your required annual Enter the total amount of Delaware tax withheld S Corp Enter the total of your Estimated Tax payments Enter the Total Personal Credit amount Include any Enter your Delaware AGI from Line 1 (Line 37) of your 2013 Enter your Delaware Itemized Deductions for each period estimated taxes If you choose to compute your penalty using this form etc ) example if Line 37 column 1 shows an underpayment of Exceptions to the Penalty: farmer or sherman and your Adjusted Gross Income (AGI) on Figure the penalty by applying the appropriate rate against each For Column 1 only enter amount from Line 31 For FOR EACH PERIOD ONLY enter the amount of Delaware FORM DE2210 I (FOR UNDERPAYMENT OF ESTIMATED TAXES) from Line 8 in each column from Lines 36 and 37 of the previous column (i e If one of these reasons applies to you DO NOT check the 2210 indicator If the amount on Line I was paid on or after April 30 2014 enter In 2012 or 2013 you retired after age 62 or became disabled In general you will owe the penalty for 2013 if you did not pay at least In this section you will compute the amount of your over/under indicated If you did not itemize your deductions enter interest due on Line 25 of the Resident return and Line 56 of the January 1st through April 30th In the second column enter large Capital Gains or bonuses late in the year less enter zero (0) Line 28 from Line 35 Then go to Line 32 of the next column Line 52 on the 2013 Non Resident return) is less than $400; or Line by Line Instructions (Line numbers in parenthesis refer to 29 Enter the amount of Estimated and Capital Gain Tax Line by Line instructions: Line C Lines 27 for the remaining columns (in Column 3 you are made equal estimated payments on or before the dates they were due Method: MINUS refundable credits (Line 21 on the 2013 Resident return or Multiplier This number is pre printed Multiply Line 18 times the amount on Line 19 for each Multiply Line 2 by Line 3 for each column (this is your Multiply Line 40 times 0 0005 Multiply Line 41 times Line 37 This is the penalty for Multiply Line 5 times Line 6 for each column Multiply Line I times 0 12 Non Resident indicator If you are a Non Resident or Non Resident return Non Resident return should follow the instructions for Non Resident) tax return and enter here Non Residents Non Residents and Part Year Residents subtract Line 16 Non Residents only Multiply Line 13 times the Non Residents only Multiply Line 15 times the Proration NOTE: Complete Lines 32 through Line 38 down each column NOTE: From this point on complete Lines 21 through 27 down Note: line numbers in parentheses refer to lines on the Non Resident of Estimated Taxes Add this amount to the other penalties and of the payment made in September is available to be of your return on a separate sheet and the total entered on this Line For on Line I and enter the results on Line K on September 16th the penalty would be figured for 48 on the amount on Line 10 for each column Once the penalty has been assessed you may request a waiver of the Once you have gured the required annual payment you may use the one payment the penalty for the period should be figured ONLY In Column 1 enter the payments for the period or made no estimated tax payments You may choose to use the other columns (i e Column 2 equals Line 38 Column 1 other columns subtract Line 34 from Line 33 If zero (0) or Other non refundable credits Add Lines 10 11 12 13 & Overpayment If Line 35 is larger than Line 28 subtract P O Box 8714 paid enough tax to make up the underpayment (even if you are due a Part Year Resident using the Non Resident tax form put payment for each period payment which should have been made in 4 equal payments payments made between September 17th and January payments made on your behalf and approved Refundable penalty by writing to: Percentage from the center of Line 42 of your Tax Return period as follows: personal credits for being 60 or over (if applicable) Please remember to check the Form DE2210 Attached box and plus Line 17 from Line 14 Proration Percentage from the center of Line 42 of your tax Purpose of Form Reasons for requesting a waiver are: refund when you le your return) remains Adjust this amount as payments are made Resident Return or on Line 56 of the Non Resident return Resident Tax Return (Line 47 on the Non Resident Form); or Residents subtract Line 15 plus Line 17 from Line 13 return same number should be entered in each column Separate Returns Filing Status 3) you must use 110% of the 2012 Short Method ONLY if: Short Method or the Annualized Method on Line 25 of the should combine (net) the amounts in both columns of their tax return Speci c Instructions Standard Deduction (if applicable) Amounts Note: the stop here You do not owe the penalty submit a copy of this form with your return Checking the box Subtract Line 21 from Line 20 If 0 or less enter 0 Subtract Line 22 from Line 25 If zero or less enter zero Subtract Line D from Line C Note: if this amount is $400 or less Subtract Line K from Line J This is your penalty for underpayment sum distributions (Line 7) in the Resident Instruction Sum the columns for a total penalty Tax Balance Tax Conferee Delaware Division of Revenue Tax on Lump Sum See the instructions for tax on lump Tax Using the tax table or tax schedule figure the tax the 2012 Resident return or Line 47 on the Non Resident form); the 2012 return is in excess of $150 000 ($75 000 if Married Filing The DE 2210 is divided into 5 parts as follows: the next column Otherwise go to Line 38 the Non Resident Return) Payments made on your behalf FOR EACH PERIOD the payments made from May 1st though June 17th In the The penalty is gured separately for each installment due date the period Repeat the computation for each column The Required Annual Payment The Short Method the smaller of: The tax liability minus non refundable credits (Line 16 on the the total underpayment for the year has been paid or April The underpayment was due to a casualty disaster or other Therefore you may owe the penalty for an earlier due date even if you These are the dates the payments on Line 37 are due third column enter the payments made between June 18th Third column enter your AGI for the period January 1 2013 This is your total tax Add Lines 11 and 12 This Line has been filled This method should be used by individuals whose income is earned in through 03/31/2013 through 05/31/2013 through 08/31/2013 through 12/31/2013 through August 31 2013 To use this form enter the income and deductions applicable to each Total Underpayment for the year (Subtract Line H from Line C) If Underpayment If Line 28 is equal to or larger than Line underpayment shown on Line 37 for as long as an underpayment unevenly throughout the year Resident lers using Filing Status 4 unusual circumstance (explain the circumstance); or Use Form DE2210 to compute your penalty for underpaying your Use of Form Use this part to gure the amount of your required annual payment used the Delaware Standard Deduction enter the amount Waiver of the Penalty: were made on your behalf Who Must Pay the Underpayment Penalty: Wilmington DE 19899 8714 withholding S Corp payments and Refundable Business without submitting a form will unnecessarily delay the processing You derived at least 2/3 of your Gross Income from farming or You had no Delaware tax liability in the previous year (Line 16 on You made no estimated payments; or You may choose to use the Short Method (Part 2) of this form if you You may not use the Short Method if any Capital Gain Tax payments You may not use the Short Method if you made any of the payments late You paid estimated tax in 4 equal amounts on or before the due You were a Part Year resident during 2013; or You will not have to pay the penalty if either: zero (0) and skip to Line 8 zero (0) If it was paid before April 30 2014 count the number of zero or less stop here You do not owe the penalty