I SPECIAL INSTRUCTIONS

If the total on Line 10 is less than zero you may need additional withholding as a result of non-wage income to avoid owing tax on your income tax return. You can calculate the amount of additional withholding as follows:

  1. Multiply number on Line 10 by $110;
  2. Divide the result by the number of pay periods during the year (e.g., if you are paid monthly, divide by 12); The result is the additional amount of withholding required per pay.

EXAMPLE: Total on Line 10 is "-2" and you are paid once a month.

You should notify your employer on a Delaware Form W-4 that your withholding allowance should be "0" and an additional $18.33 per pay should be withheld for the current year

  1. Line H = 2 x $110 = $220.00
  2. Number of pay periods = $220.00/12 = $18.33