File your Delaware franchise tax

File your Delaware corporation’s annual franchise tax report by March 1, and find the records you keep in Every

Each Delaware corporation files an annual franchise tax report and pays its franchise tax for the prior year by March 1. You file online with the Delaware Division of Corporations.

This page explains general rules, not legal or tax advice for your company. Rules change, and they depend on where your company is registered and where your people work. Before you act, check with your own lawyer, accountant or tax advisor.

Before you begin

Delaware assesses the tax on each corporation that was active in its records at any time during the year. A corporation that hasn’t started doing business still files and pays. The tax keeps accruing until a filing ends the corporation, such as a Certificate of Dissolution or of Merger.

Have these ready:

• Your company’s file number, which can be up to 9 digits. Delaware’s free entity search finds it by your company’s name.
• The nature of your business: what the company does to earn revenue.
• The names and addresses of all your directors, and of the officer who signs the report. Your president, secretary, treasurer or another authorized officer can sign, or one of your directors.
• For the assumed par value capital method, all your issued shares.
• For that method too, your total gross assets. They’re the total assets on Schedule L of the Form 1120 for your fiscal year that ended last calendar year.

You don’t need an EIN to file.

Find your records in Every

On Documents → All documents, Company and Tax Documents holds your company’s formation records. Company Admins and HR Admins can open it.

• Company Formation is your Certificate of Incorporation. When Every incorporates your company, it files the certificate with the State of Delaware and keeps the filed copy here.
• Cap Table at Incorporation shows your company’s shares as of incorporation.

A Certificate of Incorporation that Every prepares authorizes 10,000,000 shares.

File the report

1. Sign in to Delaware's filing site

   Open Delaware’s annual report and tax filing and enter your file number. The site is open daily from 8:00 AM to 11:45 PM ET.

2. Fill in the report

   Enter the nature of your business, your directors and the officer who signs. Delaware assesses the tax on authorized shares. To use the assumed par value capital method instead, enter all issued shares and total gross assets. Delaware’s instructions say to use the method that results in the lower tax, and its How to Calculate Franchise Taxes page explains both.

3. Submit and pay

   Select “Submit Filing” and pay by ACH debit or credit card. A payment over $5,000 has to be an ACH debit. If you pay by credit card, submit the payment only once: submitting it again can charge your card again.

Optional: to finish later, select “Save Session and Exit”. You sign back in with your file number and the session ID, which lasts 2 weeks.

What happens next

The report counts as filed once Delaware receives your payment. You can view an acknowledgement copy right away, or have one emailed to you.

If the report isn’t filed by March 1, Delaware adds a penalty, and unpaid tax bears interest each month until it’s paid. A corporation that owes $5,000 or more pays estimated installments: 40% by June 1, 20% by September 1, 20% by December 1 and the rest by March 1.

Delaware prints each year’s tax notice in December and sends it to your registered agent. Your company keeps a Delaware registered agent for as long as it exists. When you incorporate with Every, the first year of registered agent service is included, and Every sets up the yearly renewal (see Incorporate your company).

Delaware says to treat mail or email about your report with suspicion unless it comes from the State or your registered agent.