FID-BEN: Fiduciary Schedule K-1 (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form FID-BEN is a fiduciary Schedule K-1 that reports a beneficiary’s share of trust or estate income, additions, and subtractions. It also reports income allocable to Delaware for nonresident beneficiaries, tax credits, payments, and previous refunds issued on a benefic
What you'll need
The 2025 FID-BEN asks for the following information:
- Trust or estate name and taxpayer ID, plus the fiduciary’s name and address.
- Beneficiary’s name, address, taxpayer ID, residency status, and percentage of distributive share.
- Beginning and ending dates if reporting for a fiscal year.
- Beneficiary’s federal distributable net income and shares of additions and subtractions.
- For nonresident beneficiaries, income and gains or losses allocable to Delaware, as listed on the form.
- Approved tax credits passed from the fiduciary to the beneficiary, payments made on the beneficiary’s behalf, and previous refunds from an original return issued on the beneficiary’s behalf.
Questions people ask
Does FID-BEN distinguish between resident and nonresident beneficiaries?
Yes. The form has Resident and Non-resident checkboxes, along with a separate section for nonresident beneficiary information.
Can I mark the schedule as final or amended?
Yes. The form includes Final FID-BEN and Amended FID-BEN checkboxes and says to check the applicable boxes.
What payments and credits are listed on the form?
The form lists approved refundable and nonrefundable tax credits passed from the fiduciary to the beneficiary, estimated tax and extension payments, and other payments made on the beneficiary’s behalf. It also lists previous refunds from an original return issued on the beneficiary’s behalf.
Does the form show where amounts go on a beneficiary’s tax return?
Yes. Column (C) provides references to lines on Form PIT-RES or PIT-NON for entering the corresponding amounts from column (B).