FID-TAX: Fiduciary Income Tax Return (2025)
Delaware · Delaware Division of Revenue · Used for tax years 2025
Form FID-TAX is Delaware’s 2025 Fiduciary Income Tax Return for trusts and estates. It reports fiduciary income, Delaware modifications and adjustments, taxable income, tax, credits, payments, and any refund or balance due.
Who files this form
The 2025 Delaware FID-TAX is a fiduciary income tax return for trusts and estates. It lists four filing statuses:
- Resident estate
- Resident trust
- Non-resident trust
- Non-resident estate
The form does not state the income thresholds or other rules that determine whether a return is required.
What you'll need
- Federal return: Attach a completed copy of Federal Form 1041 and its supporting schedules.
- Lump-sum distributions: Attach Form PIT-STC if reporting tax on lump-sum distributions.
- Electing small business trusts: Attach a separate Schedule A for net modifications of an electing small business trust.
You will also need the trust or estate’s taxpayer ID, the fiduciary’s name, title and address, and amounts for estimated tax payments, payments with extensions, other payments and previous refunds.
The form’s schedules ask for beneficiary information, including names, addresses, taxpayer identification numbers and shares of income and Delaware modifications. Schedule C also asks for residency dates for non-resident beneficiaries.
How to file
Complete the trust or estate and fiduciary information, select one filing status, and check the initial or amended return box if applicable. Complete the income, tax, payment and applicable schedule entries. Use the tax rate schedule on page 2 to calculate Delaware tax.
Attach the required federal return and supporting schedules. Sign and date the return, and keep a copy for your records.
Mail the completed form with any remittance payable to Delaware Division of Revenue to:
Delaware Division of Revenue
PO Box 2044
Wilmington, DE 19899-2044
The form directs you to pay any balance due in full.
Common mistakes
- Forgetting the federal attachments: The form requires a completed Federal Form 1041 and supporting schedules.
- Leaving the return unsigned: The form specifically reminds you to sign your return.
- Not keeping a copy: Keep a copy for your records.
- Omitting Form PIT-STC: The form says it must be attached when reporting tax on lump-sum distributions.
- Leaving out real estate estimated taxes: Include these in “Other Payments.”
Questions people ask
Which federal income amount goes on the return?
Use the fiduciary’s federal taxable income from Federal Form 1041, line 23.
Can an overpayment be applied to next year’s tax?
Yes. The 2025 form has separate entries for the amount to be refunded and the amount to be credited to 2026 tentative tax.
Where do estimated tax and extension payments go?
Report them in the entry labeled “Estimated Tax Paid and Payments with Extensions.” Real estate estimated taxes go in “Other Payments.”
What if a non-resident beneficiary lived in Delaware for part of the year?
Schedule C says to specify the dates if the beneficiary resided in Delaware during any part of the taxable year.