Delaware compliance service for busy founders

Delaware compliance service for busy founders Delaware corporations (domestic): Annual Report and Franchise Tax are due annually on or before March 1. Failure to file and pay results in a $200 late filing penalty plus interest at 1.5% per month on tax and penalty.

Filing fee for non-exempt domestic corporations is $50. Franchise tax minimums and maximums: minimum $175 (Authorized Shares method), assumed-par minimum $400, and a maximum tax $200,000 (higher $250,000 for identified Large Corporate Filers).

Corporations with tax liability $5,000 or more must make estimated quarterly payments (40% due June 1, 20% Sept 1, 20% Dec 1, remainder March 1). Delaware LLCs/LPs/GPs (domestic & foreign registered): No annual report is required, but these alternative entities must pay a $300 annual tax due on or before June 1 each year.

Failure to pay carries a $200 penalty plus 1.5% monthly interest. The tax is assessed for any entity active in Delaware records during Jan 1–Dec 31 of the tax year; there is no proration.

Foreign corporations doing business in Delaware: File an Annual Report on or before June 30; filing fee $125; penalty for late filing $125. Registered agent requirement and notices: Delaware entities must maintain a registered agent in Delaware; the Division of Corporations sends annual franchise tax / annual report notifications to registered agents in December.

Keeping a reliable commercial registered agent avoids missed state notices and proves a contact for service of process. Where/how to file and pay: Delaware requires e-filing for domestic corporation annual reports and franchise taxes and provides online portals (Division of Corporations eCorp payment/filing system).

Links: pay taxes/file annual report and the LLC/LP/GP tax payment page. BOI (FinCEN) status (important federal compliance note): As of the FinCEN interim final rule published March 26, 2025, U.S. domestic companies (entities created under U.S. law) were exempted from the requirement to file BOI reports; the BOI reporting obligation was narrowed to foreign entities that have registered to do business in the United States.

For those foreign reporting companies, deadlines applied (for many existing foreign reporting companies: file by April 25, 2025; newly registered foreign reporting companies: 30 calendar days after registration becomes effective).

FinCEN provides an electronic BOI filing system and emphasizes there is no fee to file; FinCEN also warns of scams and fraudulent solicitations. Common penalties and scams: Delaware assesses $200 penalty + 1.5% monthly interest for late LLC tax payments and $200 + 1.5% interest for late corporate filings; foreign corp late annual report penalty $ Delaware corporations (domestic): Annual Report and Franchise Tax are due annually on or before March 1.

Failure to file and pay results in a $200 late filing penalty plus interest at 1.5% per month on tax and penalty. Filing fee for non-exempt domestic corporations is $50.

Franchise tax minimums and maximums: minimum $175 (Authorized Shares method), assumed-par minimum $400, and a maximum tax $200,000 (higher $250,000 for identified Large Corporate Filers). Corporations with tax liability $5,000 or more must make estimated quarterly payments (40% due June 1, 20% Sept 1, 20% Dec 1, remainder March 1).

Delaware LLCs/LPs/GPs (domestic & foreign registered): No annual report is required, but these alternative entities must pay a $300 annual tax due on or before June 1 each year. Failure to pay carries a $200 penalty plus 1.5% monthly interest.

The tax is assessed for any entity active in Delaware records during Jan 1–Dec 31 of the tax year; there is no proration. Foreign corporations doing business in Delaware: File an Annual Report on or before June 30; filing fee $125; penalty for late filing $125.

Registered agent requirement and notices: Delaware entities must maintain a registered agent in Delaware; the Division of Corporations sends annual franchise tax / annual report notifications to registered agents in December.

Keeping a reliable commercial registered agent avoids missed state notices and proves a contact for service of process. Where/how to file and pay: Delaware requires e-filing for domestic corporation annual reports and franchise taxes and provides online portals (Division of Corporations eCorp payment/filing system).

Links: pay taxes/file annual report and the LLC/LP/GP tax payment page. BOI (FinCEN) status (important federal compliance note): As of the FinCEN interim final rule published March 26, 2025, U.S. domestic companies (entities created under U.S. law) were exempted from the requirement to file BOI reports; the BOI reporting obligation was narrowed to foreign entities that have registered to do business in the United States.

For those foreign reporting companies, deadlines applied (for many existing foreign reporting companies: file by April 25, 2025; newly registered foreign reporting companies: 30 calendar days after registration becomes effective).

FinCEN provides an electronic BOI filing system and emphasizes there is no fee to file; FinCEN also warns of scams and fraudulent solicitations. Common penalties and scams: Delaware assesses $200 penalty + 1.5% monthly interest for late LLC tax payments and $200 + 1.5% interest for late corporate filings; foreign corp late annual report penalty $ Delaware Division of Corporations warns about deceptive solicitations (fraudulent third-party notices) and provides consumer alerts — registered agents often get the legitimate notices in December.

Practical compliance checklist / immediate recommendations for busy founders Calendar critical Delaware deadlines now March 1 (domestic corporations annual report + franchise tax), June 1 (LLC/LP/GP $300 tax), June 30 (foreign corp annual report).

Set reminders 60/30/7 days out. Use Delaware Division of Corporations e-filing portals to pay tax and file reports online.

Bookmark/allow access for whoever manages filings. Maintain an in-state registered agent (commercial provider recommended for busy founders).

Registered agent receives official notices — Delaware sends annual tax/annual report notifications to agents in December. Budget for compliance LLC tax $300 + registered agent fee (typical range $50–$200/year); corporations: franchise tax varies — use Delaware’s franchise tax calculator for estimates.

Consider a compliance service or law firm (registered agent + filing reminders + payment/filing on your behalf) to automate and avoid penalties. Watch BOI/FinCEN updates — as of March 26, 2025 domestic companies are exempt, but foreign entities registered to do business in the U.S. may still have reporting obligations; FinCEN deadlines and practice may change, so monitor FinCEN.gov.

Protect against scams only rely on official state emails/portal notices or your registered agent. Do not respond to mailings requesting payment to unknown third parties.

Delaware compliance service for busy founders Delaware corporations (domestic): Annual Report and Franchise Tax are due annually on or before March 1. Failure to file and pay results in a $200 late filing penalty plus interest at 1.5% per month on tax and penalty.

Filing fee for non-exempt domestic corporations is $50. Franchise tax minimums and maximums: minimum $175 (Authorized Shares method), assumed-par minimum $400, and a maximum tax $200,000 (higher $250,000 for identified Large Corporate Filers).

Corporations with tax liability $5,000 or more must make estimated quarterly payments (40% due June 1, 20% Sept 1, 20% Dec 1, remainder March 1). Delaware LLCs/LPs/GPs (domestic & foreign registered): No annual report is required, but these alternative entities must pay a $300 annual tax due on or before June 1 each year.

Failure to pay carries a $200 penalty plus 1.5% monthly interest. The tax is assessed for any entity active in Delaware records during Jan 1–Dec 31 of the tax year; there is no proration.

Foreign corporations doing business in Delaware: File an Annual Report on or before June 30; filing fee $125; penalty for late filing $125. Registered agent requirement and notices: Delaware entities must maintain a registered agent in Delaware; the Division of Corporations sends annual franchise tax / annual report notifications to registered agents in December.

Keeping a reliable commercial registered agent avoids missed state notices and proves a contact for service of process. Where/how to file and pay: Delaware requires e-filing for domestic corporation annual reports and franchise taxes and provides online portals (Division of Corporations eCorp payment/filing system).

Links: pay taxes/file annual report and the LLC/LP/GP tax payment page. BOI (FinCEN) status (important federal compliance note): As of the FinCEN interim final rule published March 26, 2025, U.S. domestic companies (entities created under U.S. law) were exempted from the requirement to file BOI reports; the BOI reporting obligation was narrowed to foreign entities that have registered to do business in the United States.

For those foreign reporting companies, deadlines applied (for many existing foreign reporting companies: file by April 25, 2025; newly registered foreign reporting companies: 30 calendar days after registration becomes effective).

FinCEN provides an electronic BOI filing system and emphasizes there is no fee to file; FinCEN also warns of scams and fraudulent solicitations. Common penalties and scams: Delaware assesses $200 penalty + 1.5% monthly interest for late LLC tax payments and $200 + 1.5% interest for late corporate filings; foreign corp late annual report penalty $ Delaware corporations (domestic): Annual Report and Franchise Tax are due annually on or before March 1.

Failure to file and pay results in a $200 late filing penalty plus interest at 1.5% per month on tax and penalty. Filing fee for non-exempt domestic corporations is $50.

Franchise tax minimums and maximums: minimum $175 (Authorized Shares method), assumed-par minimum $400, and a maximum tax $200,000 (higher $250,000 for identified Large Corporate Filers). Corporations with tax liability $5,000 or more must make estimated quarterly payments (40% due June 1, 20% Sept 1, 20% Dec 1, remainder March 1).

Delaware LLCs/LPs/GPs (domestic & foreign registered): No annual report is required, but these alternative entities must pay a $300 annual tax due on or before June 1 each year. Failure to pay carries a $200 penalty plus 1.5% monthly interest.

The tax is assessed for any entity active in Delaware records during Jan 1–Dec 31 of the tax year; there is no proration. Foreign corporations doing business in Delaware: File an Annual Report on or before June 30; filing fee $125; penalty for late filing $125.

Registered agent requirement and notices: Delaware entities must maintain a registered agent in Delaware; the Division of Corporations sends annual franchise tax / annual report notifications to registered agents in December.

Keeping a reliable commercial registered agent avoids missed state notices and proves a contact for service of process. Where/how to file and pay: Delaware requires e-filing for domestic corporation annual reports and franchise taxes and provides online portals (Division of Corporations eCorp payment/filing system).

Links: pay taxes/file annual report and the LLC/LP/GP tax payment page. BOI (FinCEN) status (important federal compliance note): As of the FinCEN interim final rule published March 26, 2025, U.S. domestic companies (entities created under U.S. law) were exempted from the requirement to file BOI reports; the BOI reporting obligation was narrowed to foreign entities that have registered to do business in the United States.

For those foreign reporting companies, deadlines applied (for many existing foreign reporting companies: file by April 25, 2025; newly registered foreign reporting companies: 30 calendar days after registration becomes effective).

FinCEN provides an electronic BOI filing system and emphasizes there is no fee to file; FinCEN also warns of scams and fraudulent solicitations. Common penalties and scams: Delaware assesses $200 penalty + 1.5% monthly interest for late LLC tax payments and $200 + 1.5% interest for late corporate filings; foreign corp late annual report penalty $ Delaware Division of Corporations warns about deceptive solicitations (fraudulent third-party notices) and provides consumer alerts — registered agents often get the legitimate notices in December.

Practical compliance checklist / immediate recommendations for busy founders Calendar critical Delaware deadlines now March 1 (domestic corporations annual report + franchise tax), June 1 (LLC/LP/GP $300 tax), June 30 (foreign corp annual report).

Set reminders 60/30/7 days out. Use Delaware Division of Corporations e-filing portals to pay tax and file reports online.

Bookmark/allow access for whoever manages filings. Maintain an in-state registered agent (commercial provider recommended for busy founders).

Registered agent receives official notices — Delaware sends annual tax/annual report notifications to agents in December. Budget for compliance LLC tax $300 + registered agent fee (typical range $50–$200/year); corporations: franchise tax varies — use Delaware’s franchise tax calculator for estimates.

Consider a compliance service or law firm (registered agent + filing reminders + payment/filing on your behalf) to automate and avoid penalties. Watch BOI/FinCEN updates — as of March 26, 2025 domestic companies are exempt, but foreign entities registered to do business in the U.S. may still have reporting obligations; FinCEN deadlines and practice may change, so monitor FinCEN.gov.

Protect against scams only rely on official state emails/portal notices or your registered agent. Do not respond to mailings requesting payment to unknown third parties.