Delaware compliance accountability reports

Delaware corporations (domestic) must file an Annual Report and pay a franchise tax by March 1 each year. The Division of Corporations mandates online filing for domestic corporations.

Failure to file and pay on time results in a $200 penalty plus interest at 1.5% per month on tax and penalty. Filing fees for Annual Reports: exempt domestic corporations $25; non-exempt domestic corporations $50.

Franchise tax calculation methods and minimum/maximum amounts apply (minimums vary by method; maximums noted on the Division site). Taxpayers owing $5,000 or more must pay estimated taxes quarterly (40% due June 1, 20% due Sept 1, 20% due Dec 1, remainder due March 1).

Minimum and maximum tax amounts apply; large corporate filers have a higher cap. Delaware LLCs, LPs, and GPs are not required to file an Annual Report with the Division of Corporations, but they must pay an annual $300 tax due on or before June 1 each year.

Failure to pay results in a $200 penalty plus interest of 1.5% per month on tax and penalty. There is no proration of the alternative entity tax.

Delaware law requires every entity formed or registered in Delaware to appoint and maintain a registered agent with a physical street address in Delaware. The registered agent must be generally present during normal business hours to accept service of process and receive official notices.

Delaware treats LLC tax classification consistent with federal classification. Single-member disregarded entities and multi-member partnerships should follow federal classification for state filing.

Income tax filing obligations vary by federal tax classification; consult the Division of Revenue instructions and forms. The Division of Corporations warns about deceptive solicitations (third-party mailings requesting payments or filings).

Entities should verify communications and rely on official Division communications and their registered agent. To ensure compliance, identify your entity type (domestic corp, foreign corp, LLC, LP, GP) and confirm filing obligations and deadlines.

For domestic corporations, prepare the Annual Report and calculate franchise tax (two calculation methods available); file and pay by March 1. If tax liability is $5,000 or more, plan estimated quarterly payments.

For LLCs/LPs/GPs, pay the $300 annual tax by June 1; maintain good records and confirm no separate annual report is required to the Division of Corporations (though some entities may have federal or state income tax returns).

Maintain an active registered agent with a Delaware physical address and accurate contact data. Monitor Division of Corporations notices and beware of third-party solicitations/scams.

Confirm state income tax filing obligations with the Delaware Division of Revenue (classification follows federal election). Check federal BOI/Corporate Transparency Act (FinCEN) requirements and deadlines for beneficial ownership reporting (this is federal; consult FinCEN and your counsel for entity-specific CTA obligations).

Keep internal calendar reminders, or use a registered-agent/compliance service to automate alerts and filings.