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DELAWARE FORM 400-I FIDUCIARY INCOME TAX RETURN INSTRUCTIONS GENERAL INSTRUCTIONS REQUIREMENTS TO FILE ESTIMATED TAX WHO MUST FILE RETURNS If the fair market value of the assets of a resident or nonresident trust for any taxable year equals or exceeds 1 million the trust is required to file estimated tax declarations Forms 400-ES for the subsequent taxable year. Do not send cash by mail. The full balance is payable with the return. EXTENSION OF T...
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