Delaware LLC 100% remote compliance support

Delaware registered agent: Delaware law requires every entity to have and maintain a registered agent in the State with a business office identical to the registered office. This is non-optional; remote clients must engage a Delaware registered agent service to meet this requirement.2) Delaware annual tax for LLCs (franchise tax): All domestic and foreign LLCs, LPs, and general partnerships formed or registered in Delaware are required to pay an annual tax of $300 for the prior year; there is no annual report requirement for LLCs. Deadline in recent years: due on or before June 1 (Delaware publishes filing windows each year). Failure to pay results in a $200 penalty plus 1.5% interest per month on tax and penalty. Dormant entities that haven't been formally dissolved still owe the tax.3) Business licensing & state registration: After formation, businesses should obtain an EIN (IRS) and use Delaware’s One Stop portal to register with the Division of Revenue and obtain any required state business license(s). If the LLC will have employees in Delaware, register for withholding, unemployment insurance and workers’ compensation via the appropriate Delaware agencies.4) Federal BOI/CTA (FinCEN) — important recent regulatory change: As of March 26, 2025, FinCEN published an interim final rule revising the BOI reporting scope. The interim final rule removed the CTA requirement for U.S. companies and U.S. persons to report BOI; the updated rule focuses on foreign entities that register to do business in the U.S. and sets filing deadlines for foreign reporting companies (e.g., many foreign reporting companies registered before March 26, 2025 had a deadline of April 25, 2025). Because the BOI regime changed in 2025, compliance advice must: (a) verify whether an entity is a reporting company under the current FinCEN rule, (b) confirm filing deadlines for foreign reporting companies, and (c) help clients obtain necessary TIN/EINs so that any required BOI report can be filed promptly. Note: FinCEN continues to maintain detailed BOI guidance and an e-filing portal.5) EIN / IRS interactions: Most LLCs need an EIN for banking, hiring, and tax filing. The IRS online EIN application is immediate for applicants who can use it; foreign responsible parties sometimes must file Form SS-4 by fax/mail and may face processing delays. FinCEN guidance points to the IRS EIN application when BOI reports need a TIN.6) Payroll / employer obligations: If the LLC hires employees in Delaware (or has nexus or payroll in other states), register for state withholding and unemployment insurance and follow payroll tax withholding, unemployment insurance, and workers’ compensation rules. Remote founders who do not have Delaware employees generally do not need Delaware employer registration but must verify nexus rules for other states where employees live or clients/customers are located.7) Foreign qualification & multi-state nexus: Forming a Delaware LLC does not immunize founders from foreign qualification obligations in states where they operate, have employees, or meet physical presence/economic nexus thresholds. Remote-only founders should be careful: founding state vs. operating state tax and licensing obligations differ — remote compliance services must include foreign qualification monitoring and guidance.8) Practical 100% remote compliance services (recommended offerings to describe in the blog/newsletter): Delaware registered agent + secure mail scanning/forwarding, virtual office/virtual mailbox for business correspondence, e-signature and digital corporate records storage, automated annual tax payment and reminders, BOI/FinCEN filing assistance (where applicable), EIN application assistance, One Stop/Division of Revenue registration, payroll and employer registration support, foreign qualification tracking, operating agreement and corporate minutes templates, dissolution support for dormant entities to stop ongoing fees/taxes.

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