| 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:
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