# Form PIT-EST — Delaware Form PIT-EST: 2026 estimated income tax for individuals

- **Canonical URL:** https://formspedia.com/us/delaware-pit-est/
- **Last updated:** 2026-11-10
- **Country & Language:** United States (`en-US`)
- **Form:** Form PIT-EST
- **Revision:** 2026, Revision 20250516
- **Issuing Agency:** Delaware Division of Revenue
- **Tax Area:** Personal income tax
- **Who Must File:** Individuals expecting 2026 Delaware tax above withholding to exceed $800
- **Filing Method:** Mailed with a check or money order, or paid on the Delaware Taxpayer Portal
- **Where to Send:** Delaware Division of Revenue, PO Box 830, Wilmington, DE 19899-0830
- **Official Form PDF:** https://revenuefiles.delaware.gov/2025/PITForms_Instructions/PIT-EST_2026-01_PaperInteractiveIPM.pdf

Form PIT-EST is the Delaware voucher that carries a quarterly estimated income tax payment for an individual. The 2026 version is titled Declaration of Estimated Income Tax, prints revision 20250516 in its footer, and goes with instructions revised 11/10/25. One page per quarter: two taxpayer IDs, names, address, the quarter, and the amount sent. There is no signature line. The instructions also hold a 12-line tax computation schedule marked "Keep for Your Records".

### Who has to send PIT-EST payments for 2026

The instructions set the test in one sentence: every resident and nonresident individual makes a declaration for the year if the tax due in excess of withholding can reasonably be expected to exceed $800. The point is to pay during the year the tax that wages withholding does not cover.

The 2025 PIT-RES instructions name the situations that tend to produce that gap: unemployment compensation, a lump sum distribution, a large bonus at the end of the year, and, for Delaware residents, an employer that does not withhold Delaware tax or work in another state whose withholding rate is lower than Delaware's. The same booklet has a three-line check for 2026. You do not have to make estimated payments if any of these is true:

- your 2026 tax minus expected Delaware withholding and credits is less than $800;

- withholding and credits will cover at least 90% of the 2026 tax;

- withholding and credits will equal at least 100% of your total 2025 tax liability, or 110% if your 2025 Delaware AGI was over $150,000 (over $75,000 for filing status 3).

Nonresidents compute the tax as if all their income were Delaware income and then pay the share of that resident tax that matches the Delaware share of their total income. The PIT-EST instructions print this under "Special Note".

Married couples have a choice. Spouses who expect to file a joint return (filing status 2) or a combined separate return (filing status 4) may make one joint declaration. Spouses who will file on separate forms (filing status 3) make separate declarations and payments, and the total both paid can later be claimed on a joint or combined return. A joint declaration is not available to spouses who are separated by a decree of divorce or separate maintenance when it is due.

Some estimated payments go on other vouchers. The forms page tells composite return filers to use Form CMP-EST and not the PIT-EST. Corporations send their quarterly tentative tax with [Form CIT-EST](/us/cit-est/), and trusts use FID-EST.

### How to fill out the 2026 PIT-EST

The form prints no line numbers, so the image marks its six areas 1 to 6. Use a fresh copy of the page for each quarter.

| Mark | Field on the form | What to enter |
| --- | --- | --- |
| 1 | Taxpayer ID, spouse taxpayer ID | Your ID and, on a joint declaration, your spouse's. The instructions ask for the Social Security number on the check, and the fillable version formats both boxes as one. |
| 2 | Tax year, quarter, due by | Tax year 2026 is printed. Pick quarter 1 to 4 from the dropdown; the Due By box fills in by itself. |
| 3 | Taxpayer first and last name, spouse first and last name | The names that match the IDs in area 1. |
| 4 | Address, city, state, ZIP code | Your current address. If you moved or changed your name, put the new details here; the instructions say to show updated information on the form as filed. The fillable state box accepts only a USPS abbreviation. |
| 5 | Amount of this installment payment | The amount of the enclosed check or money order. The box has ".00" printed after it. |
| 6 | Mailing block | Payee and address: Delaware Division of Revenue, PO Box 830, Wilmington, DE 19899-0830. |

Make the check or money order payable to Delaware Division of Revenue, tear off any stub, and write your Social Security number and the tax period on it. The instructions say not to staple the payment to the voucher and not to fold, bend or mutilate the form, and they warn that marking any part outside the spaces provided may delay processing. The page itself prints "DO NOT CUT THIS PAGE" across its lower half.

Instruction 7(b) tells you to enter an adjusted amount "on Line 1 of each remaining Form PIT-EST" when your estimate changes during the year. The 2026 voucher has no line 1; area 5 is the only amount box. For questions about the voucher, the PIT-RES instructions give (302) 577-8200.

### Working out the amount on the tax computation schedule

Page 2 of the instructions carries the schedule. It is marked "Keep for Your Records" and is not mailed.

| Line | What it asks for |
| --- | --- |
| 1 | Total gross income expected for 2026 |
| 2 | Pension exclusions ($2,000 per person under 60, $12,500 if 60 or over or from a qualified military pension), over-60 exclusions and interest from U.S. obligations |
| 3 | Itemized deductions, or the standard deduction of $3,250 (single, divorced, widow(er), head of household, or married or in a civil union filing separately) or $6,500 (married filing jointly), plus $2,500 for each spouse who is 65 or over or blind and uses the standard deduction |
| 4 and 5 | Lines 2 and 3 added, then line 1 minus line 4: estimated taxable income |
| 6 | Tax from the rate table below |
| 7 | Personal credits: $110 times the number of federal exemptions and exemptions for being 60 or older |
| 8 | Expected Delaware withholding, credit for tax paid to another state, volunteer firefighter and rescue squad credit, child care credit, other non-refundable credits and the earned income tax credit |
| 9 | Estimated tax credit carried forward (see the overpayment section) |
| 10 to 12 | Lines 7, 8 and 9 added; line 6 minus line 10; line 11 divided by 4 is the quarterly payment |

| Taxable income | Tax |
| --- | --- |
| $0 to $2,000 | $0 |
| $2,000 to $5,000 | 2.2% of the amount over $2,000 |
| $5,000 to $10,000 | $66.00 plus 3.9% of the amount over $5,000 |
| $10,000 to $20,000 | $261.00 plus 4.8% of the amount over $10,000 |
| $20,000 to $25,000 | $741.00 plus 5.2% of the amount over $20,000 |
| $25,000 to $60,000 | $1,001.00 plus 5.55% of the amount over $25,000 |
| Over $60,000 | $2,943.00 plus 6.6% of the amount over $60,000 |

One figure in the table does not follow from the row above it. The $25,000 to $60,000 bracket reaches $2,943.50 at $60,000 ($1,001 plus 5.55% of $35,000), while the top row starts from $2,943.00. The difference is 50 cents.

A worked case: a single freelancer expects $45,000 of taxable income on line 5. Line 6 is $1,001 plus 5.55% of $20,000, or $2,111. With a $110 personal credit and $961 of expected Delaware withholding from a part-time job, lines 7 and 8 total $1,071, line 11 is $1,040, and line 12 is $260 per quarter. The $1,040 is above the $800 threshold.

### PIT-EST due dates for 2026

The estimate may be paid in full with the first declaration or in four equal installments. For calendar-year filers the PIT-RES instructions tie each installment to a period of the year:

| Quarter | Income period | Due date |
| --- | --- | --- |
| 1 | January 1 to March 31, 2026 | April 30, 2026 |
| 2 | April 1 to May 31, 2026 | June 15, 2026 |
| 3 | June 1 to August 31, 2026 | September 15, 2026 |
| 4 | September 1 to December 31, 2026 | January 15, 2027 |

The fillable voucher disagrees on one date. When you choose quarter 2, its Due By box fills in "Jun 16, 2026"; the PIT-EST instructions (revised 11/10/25, instruction 8) and the 2025 PIT-RES and PIT-NON booklets say June 15. The other three dates match. No document says which one governs a payment made on June 16, so if a payment was made on that day and a penalty notice follows, ask the Division at (302) 577-8200. As of November 1, 2026, only the fourth installment is still ahead, and the instructions say it must be mailed no later than January 15, 2027.

Other timing rules from the instructions:

- Fiscal-year filers pay on the 30th day of the fourth month, the 15th day of the sixth and ninth months, and the 15th day of the first month of the next fiscal year.

- If you were not required to file on April 30 but your expected income, exemptions or deductions change, the declaration is due June 15 for a change after April 1 and before June 2, September 15 for a change after June 1 and before September 2, and January 15, 2027 for a change after September 1. You can then pay in full or in equal installments on the dates left.

- If at least two-thirds of your gross income comes from farming or fishing, you may file one declaration by January 15 of the following year and pay the whole year's estimate, then file the return by April 30; or file the return and pay in full by March 1 and skip the declaration rules.

### Using a 2025 overpayment as a credit

The 2025 PIT-RES lets you apply part of a refund to 2026 estimated tax on line 44, "Carryover to 2026 Estimated Taxes"; the PIT-NON does the same on line 58. That amount reduces the refund. The PIT-EST instructions then give two ways to use it:

- Method 1, full credit: the whole carryover is applied to the first installment and the ones after it until it runs out.

- Method 2, quarter installment credits: the carryover is divided by the number of installments and that share is taken off each quarterly payment.

In both methods the carryover goes on line 9 of the schedule, and the voucher shows only the amount actually being sent. Line 9 is printed as "Estimated Tax Credit to be carried forward from 2026 return", while the return that carries an overpayment into 2026 estimates is the 2025 return (PIT-RES line 44). If you are unsure what belongs on line 9, the Division's number for estimated tax questions is (302) 577-8200.

### Underpayment penalty and the safe harbors

The PIT-EST instructions allow a penalty of 1½% per month, or fraction of a month, on an underpaid installment. The PIT-NON instructions add that the penalty is also assessed when an estimated payment is filed late. It does not apply if each installment is paid on time and is at least:

- 90% of the tax due on the 2026 return (66⅔% for farmers and fishermen), or

- 100% of the tax shown on the 2025 return, or 110% if adjusted gross income for 2025 was over $150,000 ($75,000 if married filing separately).

The two documents name a different income for the 110% rule. The PIT-EST instructions say "federal adjusted gross income"; the PIT-RES worksheet and the PIT-UND instructions say Delaware AGI. If your federal and Delaware AGI fall on different sides of $150,000, this is a point to raise with the Division before you size the installments.

No estimated payment is required if you had no tax liability for the previous year and that year was a full twelve months. The penalty can be waived for casualty, disaster or other unusual circumstances, but only on request after it is assessed; the 2025 PIT-UND instructions send waiver requests to Tax Conferee, Delaware Division of Revenue, P.O. Box 8714, Wilmington, DE 19899-8714, and add retiring after age 62 or becoming disabled in 2024 or 2025 as grounds.

You can figure the penalty yourself on Form PIT-UND and attach it to the return, or leave the penalty line blank and let the Division compute it and send a bill. The 2025 PIT-UND does not accept federal Form 2210 in its place. Its Short Method paragraph lists the due dates as June 15, July 15, September 15 and January 15, which matches neither the PIT-EST instructions nor the PIT-RES table; the period columns in its Part 3 follow the PIT-RES periods.

### How PIT-EST payments are credited on the return

On the 2025 PIT-RES, line 36, "Estimated Tax Payments and Payments with Extensions", collects the year's quarterly payments plus any credit carried over from the prior year; S corporation payments go on line 37, not here. Couples on a combined separate return (filing status 4) may split the estimated payments between the two columns any way they like. All other filing statuses must claim each payment under the taxpayer ID it was made for, so the IDs in area 1 decide where the payment is credited.

Name and address changes have a separate form as well, Form PIT-REQ, Personal Income Tax request for change (listed on the forms page as formerly 200ES REQ). It asks for the old and new name and address, an effective date and a reason, and is signed and mailed to the same Division address.

### Where to get the 2026 PIT-EST and where to send it

The [2026 Form PIT-EST](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/PIT-EST_2026-01_PaperInteractiveIPM.pdf) and its [instructions](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf) are under Estimated Tax Forms on the Division of Revenue's personal income tax forms page, with the note "Select quarter using Quarter dropdown. Do Not Cut Form!" The page suggests downloading a PDF before filling it in. Paper coupons can also be requested from the forms voice mailbox at (302) 577-8588 or toll free at 1-800-292-7826 (Delaware only).

Mail the voucher with the check or money order to:

Delaware Division of Revenue
PO Box 830
Wilmington, DE 19899-0830

The alternative to the paper voucher is the Delaware Taxpayer Portal. On the portal at tax.delaware.gov you can pay by direct debit from a U.S. checking or savings account, in any amount and with a payment date set later up to the due date, or by credit card up to $10,000. The system emails a receipt and a reminder before the next due date. The PIT-RES instructions say that if you want to pay by check, you must use the paper PIT-EST. For help with a payment, the Division's payment page lists (302) 577-8785.

### Questions about Delaware estimated tax

#### Do I need a new PIT-EST for each quarter?

Each payment by check goes with its own voucher showing the quarter. The tax year 2026 and the due date come from the form; only the quarter and the amount change between copies.

#### Can my spouse and I send one PIT-EST?

A joint declaration is allowed if you expect to file under filing status 2 or 4. Under filing status 3 each spouse sends separate declarations and payments.

#### Does a part-year resident owe the underpayment penalty?

The 2025 PIT-UND instructions list being a part-year resident during 2025 as an exception to the penalty for that year. The 2026 PIT-EST instructions do not mention part-year residents.

### Official sources

- Delaware Division of Revenue, [Form PIT-EST, Declaration of Estimated Income Tax, 2026, revision 20250516](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/PIT-EST_2026-01_PaperInteractiveIPM.pdf)

- Delaware Division of Revenue, [Declaration of Estimated Income Tax for Individuals, 2026 instructions (revised 11/10/25)](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf)

- Delaware Division of Revenue, [Personal Income Tax Forms Current Year (2025-2026)](https://revenue.delaware.gov/personal-income-tax-forms/)

- Delaware Division of Revenue, [2025 Individual Income Tax Return, Resident Instructions (PIT-RES)](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf)

- Delaware Division of Revenue, [2025 Individual Income Tax Return, Non-Resident Instructions (PIT-NON)](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-NON_Instructions_2025-01.pdf)

- Delaware Division of Revenue, [Form PIT-UND, Underpayment of Estimated Taxes, 2025 instructions (revised 11/10/25)](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-UND_Instructions_2025-01.pdf)

- Delaware Division of Revenue, [Form PIT-REQ, Personal Income Tax request for change, revision 20210630](https://revenuefiles.delaware.gov/2024/PIT_2024_Forms/PIT-REQ-2024-01_PaperInteractive.pdf)

- Delaware Division of Revenue, [Form CMP-EST, 2026, revision 20250728](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/CMP-EST_2026-01_PaperInteractiveIPM.pdf)

- Delaware Division of Revenue, [Payment](https://revenue.delaware.gov/payment/)