Before eating on Shabbat or Yom Tov, Kiddush is made over a cup of preferably wine.
- Kiddish is a Biblical command found in the Ten Commandments. The Torah says "זכור את יום השבת לקדשו" meaning "remember Shabbat to sanctify it," and one fulfills it by saying the text of Kiddish on Friday night.  In addition, Chazal instituted that Kiddish be made over a cup of wine. 
- Some authorities hold that the Biblical obligation is discharged with the prayer in Shul and the Kiddish at home is entirely Derabbanan. 
Kiddish at night
Kiddush at night is considered greater than the Kiddush of the day. Therefore, if one has two bottles of wine the better bottle should be used for Kiddush at night. (However, the day is considered greater in general and should have the better selection by everything else)
- The text of Kiddish includes Yom HaShishi, which are pesukim describing Shabbat, and two Brachot, Borei Peri HaGafen, and Mekadesh HaShabbat. 
- Many have the minhag to say "Vayihi erev vayihi boker" quietly before starting with the paragraph of Yom Hashishi. It seems that this is done in order to put the words "Yom Hashishi" into a greater context. However, there is debate whether one is allowed to say only part of a Pasuk so some are careful to add the rest of the Pasuk "Vayar Elokim es kol asher asa vehini tov meod, veyihi erev vayihi boker yom hashishi."
Kiddish of the day
- The text of Kiddish during the day is just Borei Pri Hagefen.  However, many have the minhag to say Pesukim before saying the Bracha. Some say two paragraphs, "Veshamaroo" and "Zachor" and others have the minhag to add another paragraph before these starting with "Im tashiv Mishabbos Raglecha" which are the Pesukim in Yeshaya which inlude the Pasuk from which the obligation of making Kiddush is derived. Many skip to the last sentence of "Zachor" starting with "Al cen berach" before saying the bracha on the wine.
- It's forbidden to taste anything before Kiddish. 
- It's permissible to drink water before Shacharit on Shabbat day since the obligation of Kiddish doesn't apply until one prayed. 
Preparing the cup for Kiddish
- The cup should be a real metal or glass cup and not a plastic or paper cup. If nothing else is available, one should opt to use a plastic instead of a paper cup. 
- The cup of Kiddish should be rinsed out before being used. 
Eating before Kiddish
Kiddush has to be made before eating/drinking because the Pasuk says "VeKarasa LiShabbos Oneg"  "And you shall call to the Shabbos a delight", which the Rabbanan  learn to mean that there has to be a "calling" to the Shabbos, meaning saying Kiddush, prior to it being "a delight", refering to eating/drinking.
- It's Rabbinically  forbidden to eat anything even water  before making Kiddish once the time for Kiddish has come. 
- If one takes Shabbat upon oneself early, it's forbidden to eat before making Kiddish.  Therefore, one can accept Shabbat early, make Kiddish, and eat even before praying Arvit as long as it's not within a half hour of the time to say Arvit. 
- If one doesn't pray or take Shabbat upon oneself early The time that the probition begins from Ben HaShemashot. 
- Rinsing out one's mouth is permitted since one doesn't intend to get benefit from the water. 
- Ideally, one should say Kiddush as soon as one gets home from Shul on Friday night.
- One can say Kiddish before nightfall if one accepts upon oneself Shabbat early. 
- If one missed Kiddush on Friday night, it can and should be made up at any point during Shabbat day, which means that one would recite the longer Friday-night version of Kiddush on Shabbat day. 
- If one forgot to say Kiddish on Friday night and only remembered during Ben HaShemashot of Saturday, one should say Kiddish then without Shem UMalchut. 
- If one forgot to say Kiddish on Friday night and only remembered during Ben HaShemashot of Saturday, and one didn't pray any prayer of Shabbat, one should make Kiddish with a Bracha. 
Washing before making Kiddish
- One should make Kiddish before washing for bread. However, Bedieved, if one did wash with a bracha before making Kiddish, according to Sephardim, one should make Kiddish on bread and not on wine.  According to Ashkenazim, Bedieved one can make still make the Kiddish on wine and then have the bread. 
- Nonetheless, some Ashkenazim have the Minhag (specifically German Jews) to specifically wash before making Kiddish over wine and they have what to rely on. 
- There is no difference concerning the order between the one making the Kiddish and other members of the family. 
- If one's minhag is to wash first, it's forbidden to dilute the wine between the washing and Kiddish as that would be an interruption between washing and the meal. Some say one also shouldn't pour the wine from the bottle between washing and the meal as it constitutes an interruption. 
- The Mitzvah of Kiddush is exceptional in that women are obligated even though it is a Mitzvat Aseh She’Hazman Grama, based on a Talmudic derivation that since women are obligated by the prohibitions of Shabbat, they are also obligated in the positive commandments of the day.
- Since women are obligation on a biblical level, they should either listen to they husband or another adult make Kiddish and answer Amen or say it themselves. 
- A women can fulfill the obligation of her husband and family. 
Sitting or standing for Kiddish
- The proper practice is to sit during Kiddish. However, some have a Minhag to stand for Kiddish and have what to rely on.  Nonetheless, one should stand for Vayichulu. 
- For Shabbat day, the accepted custom is to sit. 
- For Yom Tov Kiddish, the universal custom is to sit. 
- Rambam (Hilchot Shabbat 29:1) writes that there's a positive biblical commandment to remember Shabbat based on the pasuk "זכור את יום השבת לקדשו" (Shemot 20:7). In 29:4 he writes that the primary time for the mitzvah is Friday night. Kitzur Shulchan Aruch 77:1 rules like the opinion of the Rambam. [However, it seems to me that Tosfot (Nazir 4a D"H My Hee; first opinion) holds that the mitzvah of Kiddish is Derabbanan and the pasuk of Zachor is only an asmachta.]
- Pesachim 106a states that the Kiddish is supposed to be said over a cup of wine. Tosfot(D"H Zochrayhu; first opinion) and Rambam (Hilchot Shabbat 29:6) write that saying Kiddish over the cup of wine is Derabbanan. Tosfot's second opinion holds saying Kiddish over a cup of wine is Deorittah, but drinking it is Derabbanan.
- Magan Avraham 271:1 writes that since the Rambam and Tosfot hold that the Deorittah part of Kiddish is that it is stated orally, one should be able to fulfill this obligation with one's Arvit prayer in Shul. This is quoted as halacha by the Bear Hetiev 271:2. However, there is a great discussion in the achronim and many argue on the Magan Avraham including. Mishna Brurah 271:2 (based on the Tosfet Shabbat 271:3) argues that since one doesn't have intention to fulfill the obligation of Zachor, the prayer in shul doesn't fulfill the obligation of Kiddish. There is a dispute whether a women's lighting Shabbat candles can fulfill Kiddish Deoritta, Sh"t Mishneh Halachot 7:37 holding that it can fulfill the Deoritta obligation, while Sh"t Az Nidabru 12:1 strongly disagrees.
- Gemarah Pesachim
- Gemarah Pesachim
- Rambam (Hilchot Shabbat 29:7) writes that the order of Kiddish is Vayichulu (which are pesukim said based on Minhag), the Borei Pri Hagefen and then Mikdash HaShabbat (the text of which can be found in Rambam 29:2).
- Pesachim 106a writes that the primary Kiddish is at night but there's also a Kiddish of the day. Even though it seems to be Deorittah as the gemara learns it from a pasuk, the Rishonim agree that the pasuk is only an asmachta (Ravad and Magid Mishna (Hilchot Shabbat 29:10), quoted by Bear Heitiv 289:2) and the obligation of Kiddish during the day is only Rabbinic. The gemara concludes that the text of such a Kiddish is just Borei Pri HaGefen. Rambam (Hilchot Shabbat 29:10) and S"A 289:1 rule this as halacha.
- Rambam (Hilchot Shabbat 29:10) and S"A 289:1 rule that since there's an obligation to make Kiddish it's forbidden to eat anything before Kiddish just like the Kiddish of Friday night.
- Tur writes in the name of his father, the Rosh, and S"A 289:1
- Sh"t Igrot Moshe forbids using a plastic or paper cup as they aren't considered a nice cup and it's worse off than a broken cup (which is forbidden by S"A). Sh"t Beer Moshe 55, Sh"t Tzitz Eliezer diffrentiate between a cup that's reused and one that's ruined after it's first use, accordingly one could be lenient regarding plastic. Chazon Ovadyah (Shabbat vol 2) concurs. Sh"t Az Nidabru is the most lenient allowing any disposal cup, however it's still preferable to use a better cup. see further: http://www.yutorah.org/lectures/lecture.cfm/727120/Rabbi_Aryeh_Lebowitz/kiddush_with_disposable_cups
- Chaye Adam (Shabbat 6:13)
- Seen in Tosfos Pesachim Daf Kuf Yud amud alef, Rosh there
- Mishna Berurah 271:11 writes that the prohibition is only Rabbinic.
- Maggid Mishna (Hilchot Shabbat 29:5) explains that the Rambam holds drinking water before Kiddish is permitted, while the Rashba (Sh"t 3:264) forbids it. Hagot Maimon 29:5 in name of Maharam as well as the Tur 271:4 also forbid. Bet Yosef says that the Rambam is unclear and may hold that even water is forbidden. S"A 271:4 rules that even water is forbidden.
- Pesachim 106b records a dispute whether one who tasted food before Kiddish can still make Kiddish. Bet Yosef 271:4 implies from there that Lechatchila, it's forbidden to eat or drink before Kiddish. Rambam (Hilchot Shabbat 29:5), Tur and S"A 271:4 all rule that it's forbidden to eat before making Kiddish.
- Magan Avraham in name of the Bach writes that it's forbidden to eat before making Kiddish if one accepted Shabbat early.
- Magan Avraham 271:5 writes that one is allowed to accept Shabbat early, and then make Kiddish to permit eating, all before praying Arvit. Beir Heitev 271:4 quotes this as halacha. Kitzur Shulchan Aruch 77:4 and Mishna Brurah 271:11 limit the permit to eat to when one is more than a half hour before nightfall as is the halacha everyday of not eating before Arvit.
- Magan Avraham 271, Mishna Berurah 271:11 and Ben Ish Chai Beresheet 17 write that the prohibition begins at Ben HaShemashot.
- Magan Avraham 271:5 writes that rinsing out one's mouth is permitted as it isn't called drinking. So rule the Bear Hetiev 271:4. Mishna Brurah. However, Ben Ish Chai Beresheet 17 is more stringent and only permits if one was fasting and only during Ben HaShemashot.
- Pesachim 106a learns that the primary way to do Kiddish, a remembrance of Shabbat is with wine on Friday night because that's the beginning of the day (in the Jewish calendar). Shulchan Aruch, O”C 271:1
- Magan Avraham writes that Kiddish can be made during the day if one accepts upon oneself Shabbat early. So rule the achronim including Kitzur Shulchan Aruch 77:2 and Mishna Brurah 271:11 concur.
- The Gemara Pesachim 105a rules that if one missed saying Kiddish on Friday night one can make it up through the rest of Shabbat. Rambam (Hilchot Shabbat 29:4), Tur and S"A 271:8 rule like the gemara pesachim. This is agree upon by the achronim including Aruch HaShulchan 271:21, Ben Ish Hai (Bereshit 19), and Hacham Ovadia Yosef, in Halichot Olam. Aruch HaShulchan and Ben Ish Chai write that even if the person ate intentionally one should still make Kiddish the next day. Additionally, achronim including the Chaye Adam (Shabbat 6:2), Aruch HaShulchan 271:21, and Ben Ish Chai (Beresheet 19) hold that we don't say Vayichulu if the Kiddish is said during the day since Vayichulu was instituted for the incoming of Shabbat. [This finds it's source in the Magid Mishna (Hilchot Shabbat 29:4).]
- Ben Ish Chai Beresheet 19 writes that one could argue that since according to the Magan Avraham, once one prayed on Shabbat the obligation of Kiddish is only Derabbanan and in a case of doubt such as Ben HaShemashot, we should apply the rule of Safek Derabbanan Lekula. However, the Ben Ish Chai rejects such an argument because there are those who limit the Magan Avraham to a case when one doesn't have wine or one had Kavana to fulfill one's obligation.
- Ben Ish Chai Beresheet 19 writes that since Kiddish is Deorittah and if one didn't pray any Shabbat prayer one is still obligated in Kiddish and so one can still make Kiddish during Ben HaShemashot with a Bracha because of the rule Safek Deorittah LeChumra just like if there's a doubt concerning Birkat HaMazon.
- Tur 271:12 in name of Rav Amram Goan (Siddur vol 2, Siman 17) writes that one should make Kiddish on wine and then wash for bread, however if one washed first one should make Kiddish on bread in accordance with Rav Bruna in Pesachim 106b. Rambam (Hilchot Shabbat 29:9-10) and the Ran's explanation of the Rif (22a) concur. Such was the minhag of the Maharam MeRotenburg (quoted in Tur 271:12) and so rules the S"A 271:12. Kaf HaChaim 271:76 adds that the Arizal (Shaar Kavanot 71c) agrees because the order should be kept as Kiddish being the completion of prayer and washing as the start of the meal. Gra 271:12, Maamer Mordechai 271:16, and Yalkut Yosef (Shabbat vol 1 pg 273) concur with S"A. Therefore, Sephardim shouldn't change from the ruling of S"A even Bedieved. However, the Kaf HaChaim 271:77 argues that Bedieved one should say Kiddish on wine because one has what to rely on.
- However, the Rashbam (Pesachim 106b), and Baal HaMoar (Pesachim 21b D"H Amar Rav Bruna) explain the gemara differently than the Ran and say that lechatchila one should make Kiddish first, however if one doesn't one can still make Kiddish on wine. Rabbenu Tam (Pesachim 106b D"H Mekadesh) and the Ri (Pesachim 106b D"H Zimnin) hold that even Lechatchila one should wash before making Kiddish on wine. Hagot Maimon 29:100, Sh"t Rashba 1:752, Rokeach (115), and Mordechai (Pesachim 106b; pg 37c) side with Rabbenu Tam and Ri. Such was the minhag of the Rosh (quoted by Tur 271:12) and the minhag of Ashkenaz as writes the Rama 271:12. The Taz 271:14 and Chaye Adam (Shabbat 6:12) rule that the Rama is only bedieved. Therefore, Mishna Brurah 271:62 writes that since many achronim side with Shulchan Aruch and one satisfies all opinions one should make Kiddish first, however Bedieved one can rely on the Rama to make Kiddish on wine if one did in fact wash first. Kaf HaChaim 271:77 adds in the name of the Bach that if one didn't make the bracha on Netilat yadayim one should make Kiddish on wine and then rewash so that one doesn't loose the Kiddish over wine.
- See previous note. Rama 271:12 writes that such was the minhag of Ashkenaz to wash before Kiddish. The Bet Yosef 271:12 comments that he saw some Sephardim who had such a practice but sternly disagreed based on the Rif and Rambam.
- Magan Avraham 271:26 in name of Hagot Mordechai (it seems that he means Mordechai pg 37b), Bach 271:11 (D"H VeleInyan) distinguish between the one making Kiddish and the other members of the family for whom Kiddish won't be an interruption. Kaf HaChaim 271:79 argues that there's no difference between the one making Kiddish and the other family members.
- Magan Avraham 271:27 writes that even according to Rabbenu Tam (Pesachim 106 D"H Mekadesh) that Lechatchila one can wash before Kiddish, explains that Bet Hillel (Brachot) says to make Kiddish first in the case where one has to dilute the wine becasue diluting wine takes precision and is definitely an interruption. Magan Avraham adds that according to the stringent opinion in S"A 166:1 (which is the Tur based on the Yerushalmi) one should be strict not to make any interruption. The Magan Avraham is brought as halacha by the Tosfet Shabbat 271:34 and Kaf HaChaim 271:78.
- On Berachot 20b, Rava says that women are obligated in Kiddish on a Deoritta level because the torah compares the positive and negative commandments of Shabbat by swiching the terms "Zachor" and "Shamor" implying that anyone who is obligated in the negative commands is also obligated in the positive ones. So rules the S"A 271:2 and Kitzur S"A 77:4.
- Since women are obligated in Kiddish on a biblical level, they can definitely make Kiddish for themselves. Additionally since a man is obligated, a women can fulfill her obligation with the man's Kiddish as they both have a Deorittah obligation. According the Magan Avraham that one fulfills the Deorittah obligation in prayer, if a man and women both have already prayed, they are can fulfill each other's obligation since they have equal obligations. However, if the man prayed and the women didn't, then the man is obligated on a Rabbinical level and the women is obligated on a Biblical level. If so, Rav Yechezkel Landau in Dagul Mirvavah 271:2 asks, whether the women can't fulfill her obligation with the man's reading, or perhaps she can because nonetheless, men are able to fulfill the obligation of others using Arevim Zeh LaZeh (the side is also not definite because the Rosh (Brachot 3:13 last line) writes that women aren't included in Aravim). He leaves it unanswered and the Kitzur Shulchan Aruch 77:4 writes that it's preferable that women say the kiddish along with the one making Kiddish so that they are fulfilling their own obligation. However, the Sh"t Rabbi Akiva Eiger 1:7 argues that certainly women are included in Arevim Zeh LaZeh (and explains that the Rosh was talking about mitzvot that women are exempt from) and so a man with a Derabbanan obligation can fulfill a woman's obligation even if she is has a Deorittah obligation. Aruch HaShulchan 271:6 and Chazon Ovadyah (Shabbat vol 2 pg 24) concur.
- S"A 271:2 writes that since women are obligated in Kiddish on a Deorittah level, they can fulfill the obligation of a man who also has such an obligation. Even though the Maharshal and Bach argue with this, the Taz, Magan Araham, Gra, Mishna Brurah 271:4 all agree with Shulchan Aruch that a women can fulfill the obligation of a man. Nonetheless, Eliyah Rabbah, Derech Chaim, and Mishna Brurah 271:4 write that it's preferable that a women doesn't fulfill the obligation of men not in her family because it's not entirely appropriate.
- (1) Sources that one should sit: Tosfot 43a writes that to be included in Kiddish one should sit. [Additionally, from the discussion of the Rambam (Hilchot Succah 6:12) writes that one the first night of Sukkot one should say the Kiddish standing so that one can make the bracha of LeShev BaSukkah before sitting down, implying that during the rest of the year one should say Kiddish sitting.] (2) Reasons one should sit: Mishna Brurah 271:46 brings the reason of the Kol Bo that one should sit as a part of Kiddish BeMakom Sueda making Kiddish in the place one will eat, and the reason of the Gra that because sitting represents an established setting and one is able to fulfill the obligation of others only is such a setting. Mishna Brurah extrapolates from the Gra's reasoning that even those who listen should preferably sit, and if they are not only standing but even moving here and there during Kiddish one certainly doesn't fulfill his/her obligation. Chaye Adam (Shabbat 6:13) writes that it's preferable to sit during Kiddish so one can see the cup (like the Rama writes 271:10 that one should look at the cup) and one's family as one makes Kiddish. (3) Practices: Therefore, S"A 271:10 rules that one should stand for Vayichulu implying that one should sit for the rest of Kiddish. However, Arizal (quoted by Aruch HaShulchan 271:21) held one should stand for Kiddish out of respect for the Shabbat queen (similar to the reason Ashkenazim stand for Havdalah, see Mishna Brurah 296:27). Lastly, Rama 271:10 writes that one is permitted to stand for the entire Kiddish, but it's preferable to sit for Kiddish. Sh"t Igrot Moshe 5:16 writes that even the Rama only writes that it's permissible to stand for Kiddish but preferably one should sit, and so if one doesn't have a custom one should follow the S"A.
- S"A 271:10 rules that one should stand for Vayichulu. Mishna Brurah 271:45 explains that the one should stand for Vayichulu because it acts as a testimony which in court would require one to stand. Rama 271:10 writes that the Minhag was to sit for Vayichulu except for the beginning of Vayichulu (during the words of Yom HaShishi Vayichulu HaShamayim because the first letter of those words spell Hashem's name). Mishna Brurah 271:47 explains that one can sit for Vayichulu because once one stood while it's said in Shul it can be said seated during Kiddish. Nonetheless, Mishna Brurah 268:19 writes that the minhag is like S"A to stand for Vayichulu. See further: download.yutorah.org/2009/1109/735392.pdf
- Rav Moshe Shternbuch (Teshuvot V’hanhagot #254) writes that even those who stand for Friday night Kiddish should sit for Shabbat day Kiddish because the reason of standing for Vayichulu and continuing doesn't apply as there is no Vayichulu, nor is there a Shabbat queen to greet.
- Sh"t Igrot Moshe 5:16 writes that the only reason to stand the entire Kiddish on Shabbat is because once one is standing for Vayichulu one can continue standing for the rest of the Kiddish, however since there's no Vayichulu on Yom Tov one must sit according to all opinions.