Delaware Underpayment of Estimated Taxes
Extracted from PDF file 2019-delaware-form-de2210.pdf, last modified July 2018
Underpayment of Estimated Taxes2019 FORM DE2210 Page 1 Delaware Underpayment of Estimated Taxes NAME Reset SOCIAL SECURITY NUMBER Print Form Part 1 - Required Annual Payment A Enter 100% or 110% of 2018 Delaware return (Line 16 - Resident, or Line 47 - B Non- Resident). (See instructions.) Enter the smaller of Line “A” or Line “B”. This is your Required Annual Amount. C Enter Delaware Withholding, S Corp Payments, or Refundable Business Credits. D E Part 2 - Short Method (See instructions.) Enter the amount of Estimated Tax Payments made. F Enter Delaware Withholding, S Corp Payments, or Refundable Business Credits. G Add Lines “F” and “G” and enter here. H Total Underpayment. Subtract Line “H” from Line “C”. If zero or less, stop here. I Multiply Line “I” by 12% (times .12). J If the amount on Line “I” was paid on or after April 30, 2020, enter zero (0). If it was paid before April 30, 2020, multiply the number of days from the date Line “I” was paid before April 30, 2020, times .05% (.0005) times the amount on Line “I”. (See instructions.) K ESTIMATED PENALTY. Subtract Line “K” from Line “J” and enter here. (See instructions.) L Time Period 1/1/19 - 4/30/19 5/1/19 - 6/15/19 6/16/19 - 9/16/19 9/17/19 - 1/15/20 Part 4 - Computing the over/under payment Enter amount from Part 3, Line 27. 28 Enter the amount of Estimated and Capital Gain Tax payments. 29 Enter Delaware Withholding, S Corp Payments, or Refundable Business Credits. 30 Add Lines 29 and 30. 31 Enter amount, if any, from Line 38 of the previous column of this schedule (ie. Column 2 equals Line 38 Column 1, Column 3 equals Line 38 Column 2, etc.). 32 Add Lines 31 and 32. 33 Sum amounts from Lines 36 and 37 of the previous column of this schedule (ie. Column 2 equals Line 36 Column 1 plus Line 37 Column 1, etc.). 34 Subtract Line 34 from Line 33. If zero or less, enter zero (0). For 35 Column 1 only, enter the amount from Line 31. If Line 35 equals zero, then subtract Line 33 from Line 34. Otherwise, enter zero (0). 36 Underpayment. If Line 28 is equal to or larger than Line 35, subtract Line 35 from Line 28. Then go to Line 32 of the next column. Otherwise, go to Line 38 . Overpayment. If Line 35 is larger than Line 28, subtract Line 28 from Line 35. Then go to Line 32 of the next column. 37 38 Payment Due Date 39 1/15/20 Part 5 - Computing the Penalty (See instructions.) Enter number of days from date on Line 39 to when payment was 40 made. Multiply Line 40 by .05% (times .0005). 41 Multiply Line 37 by Line 41. This is the Penalty for Period. 42 Add penalties from each Column on Line 42 to determine the Total 43 Penalty (ie. Line 42 Column 1 plus Line 42 Column 2, etc.). (Rev. 11/2019) *DF20919019999* DF20919019999 2019 CHECK HERE IF YOU USED A NON-RESIDENT RETURN FORM DE2210 Page 2 Time Period 1 1/1/19-3/31/19 1/1/19-5/31/19 1/1/19-8/31/19 1/1/19-12/31/19 Part 3 - Annualized Installment Method Enter Delaware AGI from your 2019 Delaware Return (Line 1 - Resident, or Line 37 - Non-Resident) for period. 2 Multiplier. 3 Annualized AGI. Multiply Line 2 by Line 3. 4 Enter Delaware Itemized Deductions (Line 2b - 5 4 2.4 1.5 1 4 2.4 1.5 1 .450 .675 Resident, Line 38b - Non-Resident) for period. Enter zero (0) if you didn’t itemize. Multiplier. 6 Annualized Itemized Deductions. Multiply Line 5 by Line 6. 7 Enter the Total Delaware Standard Deduction Amount. (See instructions.) Enter zero (0) if you itemized. 8 Delaware Deductions. Enter amount from Line 7 if you itemized, or from Line 8 if you used the standard deduction. 9 Delaware Taxable Income. Subtract Line 9 from Line 4. 10 Tax Liability. Using the tax table or tax schedule, 11 figure the amount of tax due on the amounts from Line 10 Tax on Lump Sum. See the Resident Tax Booklet, page 6 12 for detailed instructions Total Tax. Add Lines 11 and 12. 13 Non-Resident Filers Only - Multiply Line 13 by the 14 proration percentage on Line 42 of your tax return. Enter the Total Personal Credit amount. See instructions. 15 Non-Resident Filers Only - Multiply Line 15 by the proration percentage on Line 42 of your tax return. 16 Other Non-Refundable Credits. Add Lines 10 , 11, 12 17 13 & 14 of the Resident return or Lines 44 & 45 of the Non-Resident return and enter here. Residents: Subtract Lines 15 and 17 from Line 13. 18 Non-Residents: Subtract lines 16 and 17 from Line 14. Multiplier. 19 Multiply Line 18 by Line 19 and enter here. 20 Sum all previous columns from Line 27 (ie. Column 2 21 .225 .900 equals Line 27 Column 1, Column 3 equals Line 27 Column 1 plus Line 27 Column 2, etc.). Subtract Line 21 from Line 20. If zero or less, enter zero (0). 22 Enter 1/4 of the total from Part 1, Line “C”, in each column 23. Enter the amount from Line 26 of the previous column of this schedule (ie. Column 2 equals Line 26, Column 1, Column 3 equals Line 26, Column 2, etc.). 24 Add Lines 23 and 24. 25 Subtract Line 22 from Line 25. If zero or less, enter zero (0). 26 Enter smaller of Line 22 or Line 25 here and on Line 2 8 . 27 (Rev. 11/2019) *DF20919029999* DF20919029999
More about the Delaware Form DE2210 Individual Income Tax Estimated TY 2019
We last updated the Underpayment of Estimated Taxes in February 2020, so this is the latest version of Form DE2210, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form DE2210 directly from TaxFormFinder. You can print other Delaware tax forms here.
Other Delaware Individual Income Tax Forms:
|Form Code||Form Name|
|Form 200ES First Quarter||Estimated Income Tax (First Quarter)|
|Form 200ES Second Quarter||Estimated Income Tax (Second Quarter)|
|Form 200-02||Non-Resident Individual Income Tax|
|Income Tax Instructions||Delaware Income Tax Instruction Booklet|
|Form 200-01||Individual Resident Income Tax Return|
Delaware usually releases forms for the current tax year between January and April. We last updated Delaware Form DE2210 from the Division of Revenue in February 2020.
Form DE2210 is a Delaware Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Delaware Form DE2210
We have a total of six past-year versions of Form DE2210 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Delaware Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.