Delaware INCOME ACCUMULATED FOR NON-RESIDENT BENIFICIARY
I’m preparing a Delaware fiduciary return (FID‑TAX / Form 400) for a resident trust with nonresident individual beneficiaries and need to claim the deduction for income accumulated for nonresident beneficiaries under 30 Del. C. § 1636 (and related allocation rules in § 1640 and Subchapter III of Title 30).
On the paper form, this is reported on Schedule C (“Income Accumulated for Non‑Resident Beneficiaries”) and then flows to Line 6 “Income for Non‑Resident Beneficiaries” on the main DE fiduciary return.
In ProConnect, I am not seeing any Delaware‑specific input screen or data entry area that corresponds to Schedule C (no section for listing nonresident beneficiaries, amounts set aside, or DE‑source portions). I also don’t see an override or direct entry field that will populate Schedule C or Line 6 as the form instructions contemplate.
