| Due Dates: | |
| March 1 | Delaware Corporation Annual Reports |
| June 1 | Delaware Annual LLC, LP, Partnership Tax |
| June 1 | 1st Estimated Franchise Tax, Domestic Corporations |
| June 30 | Foreign Corporation Annual Reports |
| September 1 | 2nd Estimated Franchise Tax, Domestic Corporations |
| December 1 | 3rd Estimated Franchise Tax, Domestic Corporations |
Annual Compliance Requirements
Delaware Reports & Taxes
Delaware Corporation Annual Reports. All corporations incorporated in the State of Delaware for any portion of a calendar year are required to file an Annual Report with the State of Delaware, regardless of profitability. The report for the prior calendar year is due by March 1 annually. Tax-exempt corporations pay an annual report fee, whereas taxable corporations pay both an annual report fee and a franchise tax. There are two methods of calculating the franchise tax, and the assessment can range from $175 to $200,000, depending on the company’s authorized shares and other factors. Click here to find out How to Calculate Franchise Taxes. Online filing is required.
Delaware Annual LLC, LP, and Partnership Tax.
All limited liability companies, limited partnerships, and general partnerships formed or registered in the State of Delaware must pay an Annual Tax. The tax for the prior year is due by June 1. Online filing is available at www.corporateefile.com.
Foreign Corporation Annual Reports.
All corporations incorporated in another state but registered to conduct business in the State of Delaware must file an Annual Report with the State of Delaware. The report for the prior calendar year is due by June 30 annually. Online filing is required. https://icis.corp.delaware.gov/ecorp/logintax.aspx
Estimated Franchise Taxes.
Delaware corporations owing $5,000 or more are required to make estimated payments. 40% of the prior year’s assessment is due by June 1, 20% is due by September 1, 20% is due by December 1, and the final installment for the calendar year is due by March 1 with the Annual Report filing.
