The Miscellaneous Forms section contains additional Delaware forms used for estimated tax payments, underpayment penalties, and filing extensions.
Most taxpayers will only need to complete these forms if they expect to owe tax, need additional time to file, or need to calculate an underpayment penalty.
Program Entry
Delaware Return → Miscellaneous Forms
Estimated Payment Vouchers (Form PIT-EST)
Form PIT-EST is used to make estimated Delaware income tax payments for the upcoming tax year.
Select Begin to generate Delaware estimated tax payment vouchers.
Who Should Use Form PIT-EST?
You may need to make estimated tax payments if you expect to owe Delaware income tax and do not have enough tax withheld from your income during the year.
Common examples include taxpayers with:
- Self-employment income
- Business income
- Rental income
- Investment income
- Retirement income with little or no withholding
- Partnership or S Corporation income
What Does Form PIT-EST Do?
Form PIT-EST generates payment vouchers that can be used to submit estimated Delaware tax payments throughout the year.
These payments help taxpayers avoid:
- Large balances due when filing the return
- Underpayment penalties
- Interest charges related to insufficient tax payments
How Does This Affect My Return?
Estimated tax vouchers do not affect the current year's return. Instead, they are used to make payments toward next year's Delaware tax liability.
Underpayment of Estimated Taxes (Form PIT-UND)
Form PIT-UND is used to determine whether a penalty applies for underpayment of Delaware estimated taxes.
Select Begin if you need to calculate an underpayment penalty or determine whether an exception applies.
When Might Form PIT-UND Be Required?
You may need Form PIT-UND if:
- You owe tax when filing your Delaware return.
- You did not make enough estimated tax payments during the year.
- Your withholding was insufficient to cover your Delaware tax liability.
How Does This Affect My Return?
If an underpayment penalty applies, Form PIT-UND may:
- Increase the balance due on the Delaware return.
- Calculate the allowable penalty amount.
- Determine whether a penalty exception applies.
Extension Form PIT-EXT
Form PIT-EXT is Delaware's application for an extension of time to file an individual income tax return.
Select Begin to complete the extension information.
What Does an Extension Do?
A filing extension gives additional time to file your Delaware return.
However, an extension of time to file is not an extension of time to pay taxes owed.
Any expected Delaware tax liability should generally be paid by the original filing deadline to avoid penalties and interest.
Important Information About Form PIT-EXT
- Form PIT-EXT is used to request a Delaware filing extension.
- Tax due should be paid by the original due date, even if an extension is requested.
- The extension applies only to the filing deadline, not the payment deadline.
- Supporting payment information may be required if tax is owed.
How Does This Affect My Return?
Form PIT-EXT may:
- Extend the time available to file your Delaware return.
- Reduce late-filing penalties when properly completed.
- Help taxpayers avoid filing compliance issues when additional time is needed.
It does not eliminate penalties or interest on unpaid tax balances.
Notes
- Form PIT-EST is used to generate Delaware estimated tax payment vouchers.
- Form PIT-UND is used to calculate underpayment of estimated tax penalties.
- Form PIT-EXT is used to request additional time to file a Delaware return.
- An extension to file is not an extension to pay.
- Taxpayers with self-employment, investment, rental, or other income not subject to withholding should review whether estimated tax payments are needed.
- Keep copies of all vouchers, extension requests, and payment confirmations with your tax records.