CIT-EST: Corporate Tentative Income Tax Return (2025 tax period) (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2024
Delaware Form CIT-EST is a corporate tentative income tax return for the 2025 tax period. It includes a worksheet for estimated Delaware taxable income, estimated tax liability, unused credit carryover, and the balance due, along with a payment voucher.
What you'll need
Have the following information ready to complete the form:
- Corporation name, taxpayer ID and mailing address.
- Calendar or fiscal year ending date.
- Estimated Delaware taxable income and estimated tax liability for the year.
- Percentage due and unused credit carryover for the worksheet.
- Amount of this payment.
- Authorized signer's printed name, signature, date, email address and phone number.
How to file
Complete the taxpayer's worksheet and enter the balance due from line 8 in the form's balance-due field. Enter the amount of this payment.
Sign and date the return. Mail the completed form with payment payable to:
Delaware Division of Revenue
PO Box 0830
Wilmington, DE 19899-0830
Do not cut the page. Keep a copy for your records.
Common mistakes
- Forgetting to sign the return. The form reminds you to sign before sending it.
- Failing to keep a copy for your records.
- Cutting the page. The form explicitly says not to cut it.
- Entering a negative amount on worksheet line 8. The form says this amount cannot be less than zero.
Questions people ask
Where do I get the balance due for the payment section?
Use line 8 of the taxpayer's worksheet.
Can worksheet line 8 be negative?
No. Subtract line 7 from line 6, but the result entered on line 8 cannot be less than zero.
Who signs the return?
The form calls for an authorized signature and the authorized signer's printed name. It also includes fields for the date, email address and phone number.
What if a request for change form is being filed?
Check the box labeled for a request for change form.