Delaware compliance calendar setup

Research steps and scope- Per instructions, I conducted web searches and targeted scrapes of authoritative Delaware and federal sources to build a comprehensive Delaware-specific compliance calendar for business owners and LLC founders (current as of 2026-01-03). Tools used: search-and-extract (broad web search) and targeted extract of official pages. Scraped URLs: Delaware Division of Corporations (annual reports & franchise tax pages), Delaware Division of Revenue (home/portal updates), Delaware Department of Labor, and FinCEN BOI page.Key findings (concise, actionable summary for a Delaware compliance calendar)1) Delaware domestic corporations — annual report + franchise tax- Due date: March 1 each year for domestic corporations. (File online via the Division of Corporations eCorp/Franchise Tax portal.)- Filing requirement: Domestic corporations must file an Annual Report and pay franchise tax; exempt domestic corporations still must file an annual report (different filing fee). Notification: Annual Report/Franchise Tax notices are sent to registered agents in December.- Tax amounts and calculation: Minimum tax for corporations using the Authorized Shares method is $175.00; minimum tax for corporations using the Assumed Par Value Capital Method is $400.00. Maximum tax is $200,000.00 for most filers (and $250,000.00 for identified Large Corporate Filers). Corporations owing $5,000 or more must pay estimated taxes in quarterly installments (40% due June 1, 20% due Sept 1, 20% due Dec 1, remainder due March 1).- Penalties & interest: Penalty for not filing a completed Annual Report on or before March 1 is $200. Interest at 1.5% per month is applied to any unpaid tax balance.- Foreign corporations: Separate schedule — foreign corporations must file an Annual Report on or before June 30 with a filing fee of $125 and face a $125 penalty if not filed by that date.- Payment & filing portal: File and pay online via the Division of Corporations eCorp portal.2) Delaware LLCs, LPs, GPs — annual tax- Due date: Annual flat tax is due on or before June 1 each year.- Amount: Annual tax for Delaware LLCs/LPs/GPs is $300.00.- Penalty & interest: Penalty for non-payment or late payment is $200.00; interest accrues at 1.5% per month on unpaid balances.- Filing: LLCs/LPs/GPs do not file an Annual Report (unless otherwise required), but must pay the annual tax and may pay online via the eCorp tax portal.3) Registered agent & notices- Registered agents are the point of contact for Annual Report/Franchise Tax notices; the state sends notices to registered agents (December). The Division of Corporations maintains pages for registered agent information and entity searches.4) Delaware Division of Revenue & business registration- One Stop portal: Delaware’s One Stop and Division of Revenue integration allow business registrations (register for Division of Revenue, Division of Unemployment Insurance, and Office of Workers Compensation). The Division of Revenue added estimated tax payment features on Oct 6, 2025. DBA (Trade Name) registration is moving to Division of Revenue/OneStop processes on Feb 2, 2026; guidance and updated Trade Name FAQ pages were posted.- Use tax.delaware.gov / the Division of Revenue portal for corporate estimated tax payments and account management.5) Employer payroll, unemployment, and new Paid Leave requirements- Delaware Department of Labor manages unemployment insurance, paid leave, and employer registrations. Delaware Paid Leave (Paid Family & Medical Leave) went into effect Jan 1, 2026; employers and third-party administrators should register for Delaware LaborFirst to manage Paid Leave. The One Stop portal is used to register for Division of Unemployment Insurance and other employer accounts.6) Beneficial Ownership Information (BOI) reporting (FinCEN / Corporate Transparency Act)- As of March 26, 2025, FinCEN published an interim final rule removing the requirement for U.S. companies and U.S. persons (formerly “domestic reporting companies”) to report BOI to FinCEN; domestic reporting companies (entities formed in the United States) and their beneficial owners were exempted. The interim final rule redefined “reporting company” to mean only certain foreign entities registered to do business in the U.S. and set deadlines for those foreign reporting companies.- Deadlines for affected foreign reporting companies: Entities registered to do business in the U.S. before March 26, 2025, had to file BOI reports by April 25, 2025; entities registered on or after March 26, 2025, have 30 calendar days to file after receiving notice their registration is effective.7) Recommended Delaware compliance calendar (high-level)- January: Verify registered agent contact info; confirm corporate records for March filings; eCorp portal readiness; LLC tax payment window opens (LLC tax window often opens Jan 1). For corporations, prepare annual report inputs (Nature of Business, officers, directors, stock counts) before March.- March 1: Corporate Annual Report and franchise tax due — file online and pay; final estimated tax remainder due if applicable.- June 1: LLC/LP/GP annual tax ($300) due; first estimate installment (40%) due for large corporate taxpayers was noted for other schedules (if applicable).- Ongoing (monthly/quarterly): Payroll tax withholding deposits and returns per federal and state schedules; unemployment insurance reporting; quarterly estimated corporate tax payments (June 1, Sept 1, Dec 1, March 1) where applicable.- Annual: Review entity status, dissolve inactive entities if not needed (inactive entities remain subject to tax unless dissolved).8) Practical setup & best practices (tools & workflows)- Register each entity in an entity-management or calendar system that triggers reminders tied to Delaware deadlines (March 1 for corporations, June 1 for LLCs). Ensure registered agent notices route to a monitored mailbox or compliance inbox.- Use Delaware eCorp portals for filings and payments; maintain copies of confirmations and receipts. Consider automated compliance platforms, a reliable registered agent service, and coordination with tax advisors for franchise tax calculations (Authorized Shares vs Assumed Par Value methods) to minimize tax liability.Sources and supporting verbatim excerpts(Exact excerpts pulled from the official pages used for the research)