Delaware compliance for work-from-home entrepreneurs

Research steps taken and summary of findings for: Delaware compliance for work‑from‑home entrepreneurs Steps taken:

Performed multi-source web searches (state agency sites, FinCEN, authoritative tax/business resources) to gather current Delaware-specific compliance requirements (Division of Corporations; Division of Revenue/One Stop; Department of Labor; FinCEN; secondary guidance on nexus and gross receipts tax).

Scraped and extracted key official pages (Division of Corporations home/filing pages; Division of Revenue business registration steps and One Stop guidance; Delaware Department of Labor employer pages; FinCEN BOI page) and authoritative summaries on nexus/gross-receipts implications for remote/digital businesses.

Compiled deadlines, filing steps, registration triggers, and practical guidance for home‑based entrepreneurs operating in or from Delaware, and noted important local (municipal/county) zoning and licensing steps that vary by locality. Summary of relevant Delaware compliance (state-level) for work-from-home entrepreneurs — essential points you must know A. Entity formation & Delaware Division of Corporations - Delaware entities must file formation documents with the Delaware Division of Corporations and maintain a Registered Agent in Delaware. The Division’s site provides online services to file annual reports and to pay entity taxes. (See citation). - Corporations

annual report and franchise tax filings are managed through the Division of Corporations (corporate annual report/franchise tax deadlines are enforced by the Division; see site for filing links and calculators). - Alternative entities (LLCs, LPs, GPs): the Division provides online payment options for entity taxes and filing services. B. Key state tax & licensing registrations - Delaware business license: Any person or entity “conducting a trade or business in the State of Delaware” must obtain a State of Delaware Business License from the Division of Revenue. The typical initial license fee is generally $75 for a first location (fees vary by activity). Register via Delaware One Stop. (See citation.) - One Stop: Use Delaware One Stop to register with the Division of Revenue and, if you will have employees, to register for unemployment insurance and workers’ compensation and withholding accounts. One Stop guides new business registration online. (See citation.) - Gross receipts tax: Delaware uses a gross receipts tax (not sales tax). Remote or digital businesses that generate Delaware‑sourced revenue can establish gross receipts nexus and may need to register and file accordingly. (See Discern guidance citation.) - Sales tax: Delaware does not impose a statewide sales tax; however, other business taxes (gross receipts, franchise tax, corporate income, business license) still apply. C. Common filing deadlines (confirm current year amounts/links on state site before filing) - Delaware corporations: annual report and franchise tax — filed through Division of Corporations (corporate due dates and calculation details on corp.delaware.gov). - LLCs/LPs/GPs: annual tax/payment is processed online (Division pages list the “Pay LLC/LP/GP Tax” service). (Note: commonly referenced industry guidance states the LLC/LP annual tax is $300 due June 1 — confirm the current amount and due date on corp.delaware.gov/paytaxes or the Division’s alternate entity tax instruction page before paying.) D. Employer obligations if you (or any workers) perform work in Delaware - If you have employees working in Delaware (including remote employees located in Delaware), you must register with the Division of Revenue for withholding and with the Department of Labor for unemployment insurance and workers’ compensation. The One Stop registration covers these registrations. Employers should also monitor Delaware Paid Leave requirements (new program effective 2026 for employers with 10+ employees). (See citation.) E. Beneficial Ownership Information (BOI) / Corporate Transparency Act - As of the FinCEN interim final rule (March 26,

FinCEN revised the definition of “reporting company” and exempted entities created in the United States (domestic reporting companies) and their beneficial owners from BOI reporting. Foreign entities registered to do business in the U.S. remain subject to BOI reporting under new deadlines. Confirm FinCEN guidance for any updates or legal changes. (See FinCEN citation.) F. Local zoning, home‑occupation rules, and municipal requirements - Local municipalities and counties often have home‑occupation or home‑based business rules (zoning, signage, parking, traffic, customer visits). These requirements vary by city/county (e.g., Newark, Wilmington, Dover, New Castle County, Sussex County). Work-from-home entrepreneurs must check zoning/home-occupation rules with their city or county planning/zoning office and obtain any local permits or licenses required. For state-level registration this does not substitute for local approvals. (See One Stop/Revenue guidance recommending checking local licenses.) G. Practical compliance checklist for a Delaware work-from-home entrepreneur

Form the business correctly (DBA/LLC/Corporation) with Delaware Division of Corporations and appoint a Delaware Registered Agent.

Obtain an EIN from the IRS if needed.

Use Delaware One Stop to

apply for a Delaware business license (Division of Revenue); register for payroll withholding if you pay wages to people working in Delaware; and register with Division of Unemployment Insurance and Workers’ Compensation if you have employees.

Determine tax nexus

track Delaware‑sourced revenue to know if you must register for gross receipts tax.

Confirm entity-level filing obligations and due dates with the Division of Corporations (corporate annual report/franchise tax; LLC/LP/GP annual tax) and pay on time to avoid penalties.

Maintain corporate formalities

keep separate business bank accounts, records of meetings/decisions, and updated registered agent and principal office address.

Check local zoning and home-occupation permit requirements with your city/county planning office before conducting business that generates customer traffic or alters the residential use.

Monitor BOI/FinCEN guidance for any changes that might affect foreign entities or obligations for beneficial ownership reporting. H. Recommended immediate next actions (practical guidance) - Visit Delaware One Stop and register for your business license and any payroll/unemployment accounts if you will have employees or a Delaware revenue presence. - Check corp.delaware.gov for exact franchise/annual tax calculators and LLC/LP/GP tax amounts and due dates before paying. - Contact your city or county planning/zoning office to confirm whether your home-based business needs a home-occupation permit or special conditions. - If you have remote employees in other states, evaluate multistate nexus and payroll withholding obligations for those states as well. Conclusion

the state-level compliance picture for Delaware is straightforward on a few core points (Division of Corporations filings and franchise/annual taxes; Division of Revenue business license and gross receipts tax; Dept. of Labor employer registrations), but important variability remains at the municipal/local level (home-occupation permits) and in multistate nexus questions. Also note the 2025 FinCEN interim rule change affecting BOI reporting for domestic entities — confirm current status before filing.