Delaware LLCs, limited partnerships and general partnerships pay an annual tax of $400 for the previous year on or before June 1. There's no annual report to file.
Next due—
Check the date against your own records.
If you're late
Delaware adds a $200 penalty and 1.5% interest a month on the tax and penalty.
Federal filings for an LLC
- An LLC with several members taxed as a partnership files Form 1065 by March 15 for a calendar year
- A single-member LLC owned by a foreign person files a pro forma Form 1120 with Form 5472 by April 15
Corporations
Delaware corporations file an annual report and pay the franchise tax by March 1 instead.
Get reminded before it's due
Regmindr tracks this alongside the rest of your compliance calendar, and emails your team before each deadline.
Sources
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.