DO NOT WRITE OR STAPLE IN THIS AREA
DELAWARE DIVISION OF REVENUE
ENTER LAST NAME, FIRST NAME, SPOUSE NAME & ADDRESS
RETURN THIS COPY WITH YOUR CHECK PAYABLE TO:
DIVISION OF REVENUE
P.O. BOX 8735, WILMINGTON, DELAWARE 19899-8735
1. Amount of this installment
2. Amount of unused overpayment credit, if any,
applied to this installment (see instructions)
3. Amount of this installment payment (line 1
less line 2)
$
$
$
RETURN WITH INSTALLMENT DUE
APRIL 30, 2012
File Online at www.revenue.delaware.gov
It’s Quick and Easy !
TAXPAYER SOC. SEC. NO. SPOUSE SOC. SEC. NO. TAXABLE YEAR
APRIL 30, 2012
2012
0091-01-01
DORET
1E
FORM 200-ES DECLARATION OF ESTIMATED INCOME TAX
Declaration of Estimated Tax for Individuals (Form 200-ES)
ONLINE FILING
ESTIMATED TAX PAYMENTS OF INDIVIDUAL INCOME TAX CAN BE MADE THROUGH THE DIVISION OF REVENUE’S WEBSITE
BY DIRECT DEBIT FROM YOUR CHECKING OR SAVINGS ACCOUNT OR BY USING A CREDIT CARD. IF YOU ARE PAYING
BY DIRECT DEBIT, YOU CAN SPECIFY A LATER PAYMENT DATE, UP TO THE DUE DATE. THE SYSTEM WILL SEND AN E-MAIL
CONFIRMATION OF RECEIPT AND A REMINDER E-MAIL WHEN YOUR NEXT ESTIMATED PAYMENT DUE DATE IS NEAR. PAY-
MENTS OF UP TO $2,500 CAN BE MADE BY CREDIT CARD. ACCESS THIS ESTIMATED TAX PROCESSING SYSTEM AT:
www.delaware.revenue.gov.
RETURNS READ ALL INSTRUCTIONS BEFORE COMPLETING THIS RETURN. MAKE CERTAIN THAT YOU HAVE SELECTED THE PROPER
FORM FOR THE REPORTING PERIOD AND HAVE COMPLETED ALL APPLICABLE LINES. WRITE ONLY IN THE SPACE PROVIDED.
MARKING ANY OTHER PART OF THE RETURN MAY DELAY THE PROCESSING OF YOUR PAYMENT. DO NOT WRITE IN THE
NUMERIC SCANLINE. DO NOT FOLD, BEND OR MUTILATE THIS RETURN. IF A PROFESSIONAL TAX PREPARER WILL PREPARE
YOUR RETURN, YOU MAY FORWARD THIS COUPON TO THE PREPARER.
CHANGE OF NAME
ADDRESS OR
SOC SEC NUMBER
IF: 1) YOU MOVE, 2) YOU CHANGE YOUR NAME, OR 3) YOUR NAME, ADDRESS OR SOCIAL SECURITY NUMBER IS INCORRECT
AS PRINTED, COMPLETE AND SEND A REQUEST FOR CHANGE TO ESTIMATED INCOME TAX INFORMATION” COUPON TO
OUR OFFICE.
PAYMENTS CHECKS OR MONEY ORDERS SHOULD BE MADE PAYABLE TO DELAWARE DIVISION OF REVENUE. PLEASE REMOVE ANY
STUBS FROM YOUR CHECKS. WRITE YOUR SOCIAL SECURITY NUMBER AND THE TAX PERIOD YOU ARE REPORTING ON THE
CHECK OR MONEY ORDER. DO NOT STAPLE YOUR PAYMENT TO THE RETURN. MAIL COMPLETED RETURN WITH PAYMENT
FOR TAXES DUE TO THE ADDRESS LISTED ON THE COUPON ABOVE.
SPECIAL NOTE UNDER DELAWARE LAW A NON-RESIDENT COMPUTES DELAWARE INCOME TAX AS THOUGH ALL OF YOUR INCOME WERE
DELAWARE INCOME. YOU THEN PAY THE PERCENTAGE OF A RESIDENT’S TAX REPRESENTED BY DELAWARE INCOME TO
TOTAL INCOME.
INSTRUCTIONS FOR FORM 200-ES DECLARATION OF ESTIMATED INCOME TAX
READ CAREFULLY - SEE TAX COMPUTATION SCHEDULE
1. Purpose of Declaration. The purpose of the Declaration is to provide a basis for paying currently any income taxes due in excess of
the tax withheld from wages, salaries and other payments for personal services.
2. Who Must Make a Declaration. Every resident and non-resident individual shall make a declaration of his estimated tax for the
taxable year if the estimated tax can reasonably be expected to exceed $400.00.
3. When and Where to File Declaration. Your Declaration and payment of Estimated Tax shall be filed or paid on or before April 30, or
on such later dates as are specified in instructions 6, 7, and 8. It should be filed with the Division of Revenue at its Main Office, P.O.
Box 8735, Wilmington, Delaware 19899-8735.
CONTINUED ON BACKSIDE
4. Joint Declaration. In the case of spouses who expect to file a joint tax return or a combined tax return (filing status 2 or filing
status 4), a Declaration of Estimated Tax may be made by them jointly.
If spouses expect to file tax returns on separate forms
(filing status 3), individual Declarations of Estimated Tax and payments should be made. If individual Declaration and payments are
made, the aggregate total paid by both spouses may be claimed on a joint or combined tax return. No joint Declaration may be
made unless the spouses are married or entered into a civil union at the time the declaration is due, and are not separated by
decree of divorce or separate maintenance.
000-00-0000
000-00-0000
Reset
Print Form
009101012000000000001
Last Name:
First Name:
Spouse's Last Name:
Spouse's First Name:
Street Address:
City, State, Zip:
00910101000000000000012311204301200000000000000000010M
5. Farmers and Fishermen. If at least two-thirds of your gross income is derived from farming or fishing, you may file a Declaration on or
before January 15 of the following year, pay the indicated Estimated Tax for the entire taxable year, and file a Return on or before April 30,
or file a Return and pay the tax in full on or before March 1 of the succeeding year, otherwise ignoring the provisions concerning
Declaration of Estimated Tax.
6. Fiscal Year. If you file your income tax return on a fiscal year basis, your dates for filing the Declaration and payment of the Estimated Tax
will be the 30th day of the fourth month and the 15th day of the sixth and ninth months of your current fiscal year and the 15th day of the
1st month of the next fiscal year.
7. Changes in Income, Exemption(s) or Deduction(s). (a) Even though your situation on April 30 is such that you are not required to file
a Declaration at that time, your expected income, exemption(s) or deduction(s) may change so that you will be required to file a
Declaration later. In such case the time for filing is as follows: June 15, if the change occurs after April 1 and before June 2; September 17
if the change occurs after June 1 and before September 2; January 15 of the following year if the change occurs after September 1. The
Estimated Tax may be paid in full at the time of filing the Declaration or in equal installments on the remaining payment dates. (b) After you
have filed a Declaration, if changes in income, exemptions, or deductions cause a substantial increase or decrease in Estimated Tax, you
should adjust Line 8 of the Tax Computation Schedule (worksheet) and enter the adjusted amount on Line 1 of each remaining Form 200-
ES and forward on the required due dates. (It will no longer be required to file a Form 200-ES (amended)). The remaining installments
should be adjusted accordingly.
8. Payment of Estimated Tax. Your Estimated Tax may be paid in full with the Declaration, or in equal installments on or before April 30,
June 15, September 17, and January 15 of the following year. The first installment must accompany the Declaration. The last
installment must be mailed no later than January 15 of the following year.
9. Method of Payments. Form 200-ES is designed to apply the overpayment credit from the preceding year, if any, against the total amount
of estimated tax for the entire year by one of the following methods.
Method 1. Full Credit. In using this method, you must apply the full amount of credit against first and succeeding installments until
fully used. Reflect the full amount of overpayment credit from preceding year on Line 9 of the Tax Computation Schedule worksheet
and on Line 2 of Form 200-ES of the applicable installment. Deduct this amount of credit on Line 2 of the applicable installment form
and forward the balance due to the Division of Revenue. Be sure that the amount of remittance being forwarded is entered on line 3 of
Form 200-ES.
Method 2. Quarterly Installment Credits. Reflect the full amount of overpayment credit from preceding year on Line 9 of the Tax
Computation Schedule, divide this amount by the number of installments required to be made, and enter the amount on line 2 of each
Form 200-ES. Deduct credit (line 2) from the quarterly installment and forward balance due to Division of Revenue. Be sure that
amount of remittance being forwarded is entered on Line 3 of Form 200-ES.
10. Penalty for Failure to Pay Estimated Income Tax. A penalty of 11/2% per month or fraction thereof may be imposed on the underpay-
ment of any installment of estimated tax except in certain situations. The penalty does not apply if each installment is paid on time and (a)
is at least 90 percent (662/3% for farmers and fishermen) of the amount due on the income tax return for the taxable year, or (b) 100% of
the tax shown on the prior year's return, (110% if the federal Adjusted Gross Income for the previous tax year is in excess of $150,000
($75,000 if married or entered into a civil union filing separate)). Payment of estimated tax is not required if there was no tax liability for
the preceding year, provided such year was a 12-month period.
11. Waiver of Penalty. The underpayment penalty may be waived if the underpayment is due to casualty, disaster or other unusual circum-
stances. Note, however, that these grounds will not be apparent during processing of a tax return and must be raised by the taxpayer in a
request for abatement of any penalty assessed.
TAX COMPUTATION SCHEDULE (Keep For Your Records)
1. Enter Amount of total gross income expected for the year. ..............................................................................
2. Less: total of: (a) Pension Exclusions - per person ($2000 under 60 years of age/$12,500 if 60 or over);
(b) Over 60 Exclusions; and, (c) Interest from U.S. Obligations..................................................................
3. (A) If deductions will be itemized, enter estimated itemized deductions total
If not itemizing, use Standard Deduction ($3250 single, divorced or widow(er), head of household)
($6500 if married or entered into a civil union filing jointly), or ($3250 if married or entered into
a civil union filing separately)......................................................................................................................
(B) Additional Standard Deduction Allowance(s) of $2500 for taxpayer &/or spouse
if 65 years old or over or blind and filing Standard Deductions...................................................................
4. Total of lines 2 and 3..........................................................................................................................................
5. Estimated Taxable Income (line 1 less line 4)....................................................................................................
6. Estimated Tax Liability (use Tax Computation Table below to compute this entry)...........................................
7. Personal Credits ($110.00 X total number of Federal Exemptions and exemptions
for being 60 or older)..................................................................................................................................
8. Estimate of: (a) income tax to be withheld during year; (b) credit for income
tax paid to another state; (c) volunteer firefighters, fire auxiliary & rescue squad credit;
(d) childcare credit; (e) other non-refundable credits; and (f) earned income tax credit.............................
9. Estimated Tax Credit to be carried forward from 2011 return............................................................................
10. Total Credits (Lines 7, 8 and 9)..........................................................................................................................
11. Total Estimated Tax Liability (line 6 less line 10)...............................................................................................
12. Quarterly Payment Amount (Divide line 11 by a factor of 4.) ............................................................................
$
$
$
$
$
$
$
$
$
$
$
$
$
Over But not over Tax is In excess Over But not Tax is In excess
2,000.00 0 of over of
$2,000.00 5,000.00 $ 0.00 2.20% (.0220) $ 2.000.00 20,000.00 25,000.00 741.00 + 5.20% (.0520) $20,000.00
5,000.00 10,000.00 66.00 + 3.90% (.0390) 5,000.00 25,000.00 60,000.00 1,001.00 + 5.55% (.0555) 25,000.00
10,000.00 20,000.00 261.00 + 4.80% (.0480) 10,000.00 60.000.00 and over 2,943.50 + 6.75% (.0675) 60.000.00