Delaware LLC compliance for content writers

Delaware LLCs (domestic and foreign) must pay a $300 annual tax to the Delaware Division of Corporations by June 1 each year. Failure to pay incurs a $200 penalty plus interest and loss of good standing.

Delaware LLCs must maintain a registered agent with a physical office presence in Delaware, a requirement strengthened by 2025 corporate-law changes (SB 98). Businesses operating in Delaware may need a Delaware Business License from the Division of Revenue and might owe gross receipts tax.

Content writers should confirm licensing and gross-receipts obligations if operating from or serving customers in Delaware. For federal taxes, independent contractors are self-employed and liable for self-employment tax, with payers reporting on Form 1099-NEC.

Self-employed writers should plan for quarterly estimated and self-employment taxes. If the LLC is a single-member disregarded entity, income is reported on Schedule C.

If hiring W-2 employees in Delaware, the LLC must register for employer withholding, pay unemployment insurance, and follow workers’ compensation rules. For contractors, ensure correct classification and issue Form 1099-NEC.

Beneficial Ownership Information (BOI) reporting rules under the Corporate Transparency Act have changed (2024–2025); LLCs must check FinCEN’s BOI page for current deadlines and guidance to determine if they are a “reporting company” or qualify for an exemption.

Practical steps include: paying the $300 annual tax by June 1, maintaining a compliant registered agent, determining business license and gross receipts tax needs, deciding federal tax classification, correctly classifying workers, checking FinCEN BOI obligations, keeping records, and updating operating agreements.

Delaware LLCs (domestic and foreign) must pay a $300 annual tax to the Delaware Division of Corporations by June 1 each year. Failure to pay incurs a $200 penalty plus interest and loss of good standing.

Delaware LLCs must maintain a registered agent with a physical office presence in Delaware, a requirement strengthened by 2025 corporate-law changes (SB 98). Businesses operating in Delaware may need a Delaware Business License from the Division of Revenue and might owe gross receipts tax.

Content writers should confirm licensing and gross-receipts obligations if operating from or serving customers in Delaware. For federal taxes, independent contractors are self-employed and liable for self-employment tax, with payers reporting on Form 1099-NEC.

Self-employed writers should plan for quarterly estimated and self-employment taxes. If the LLC is a single-member disregarded entity, income is reported on Schedule C.

If hiring W-2 employees in Delaware, the LLC must register for employer withholding, pay unemployment insurance, and follow workers’ compensation rules. For contractors, ensure correct classification and issue Form 1099-NEC.

Beneficial Ownership Information (BOI) reporting rules under the Corporate Transparency Act have changed (2024–2025); LLCs must check FinCEN’s BOI page for current deadlines and guidance to determine if they are a “reporting company” or qualify for an exemption.

Practical steps include: paying the $300 annual tax by June 1, maintaining a compliant registered agent, determining business license and gross receipts tax needs, deciding federal tax classification, correctly classifying workers, checking FinCEN BOI obligations, keeping records, and updating operating agreements.