FID-EST: Quarterly Declaration Estimated Tax (2026 installments) (Revision)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Delaware Form FID-EST is a declaration of estimated fiduciary income tax for 2026. It records the trust or estate’s information, the tax quarter, and the installment and payment amounts.
What you'll need
Have the information requested on the form ready:
- Name of the trust or estate and taxpayer ID.
- Fiduciary’s name and title.
- Street address, city, state and ZIP code.
- Tax year, quarter, due date and fiscal year end.
- Installment amount and installment payment amount.
- Signer’s title, email address and phone number.
The form directs you to include payment when mailing it.
How to file
Complete the form’s identification and installment payment fields. Have the fiduciary officer or representative sign and date it, and keep a copy for your records.
Mail the completed form with payment payable to:
Delaware Division of Revenue
PO Box 2044
Wilmington, DE 19899-2044
Do not cut the page.
Common mistakes
- Forgetting to sign: The form reminds you to sign your return.
- Not keeping a copy: Keep a copy for your records.
- Cutting the page: The form explicitly says not to cut it.
Questions people ask
Who signs the form?
The signature line is for the fiduciary officer or representative. It also asks for the date, email address, phone number and officer’s title.
Who should the payment be payable to?
Make the payment payable to the Delaware Division of Revenue and mail it with the completed form.
What am I declaring when I sign?
Under penalties of perjury, you declare that you have examined the return, including accompanying schedules and statements, and believe it is true, correct and complete.