Delaware LLC Annual Report: Requirements, Due Dates & Filing

1. Does Delaware Require an LLC Annual Report?

For most LLCs, Delaware does not require a separate “annual report”. The Delaware Division of Corporations states that LLCs, LPs, and GPs are not required to file Annual Franchise Tax reports; instead, they must pay the $300 yearly tax. When people say “Delaware LLC annual report,” they are usually talking about this annual $300 tax payment and staying in good standing.

2. What Delaware LLCs Must Do Each Year

Delaware yearly compliance for most LLCs is simple. In practice, most founders plan for these recurring items:

Annual compliance checklist

1. Pay the Delaware $300 annual LLC tax: yearly payment to keep the entity in good standing
2. Registered Agent renewal (if using a service): keep a valid agent and address to receive official/legal notices
3. Federal tax return (IRS): depends on SMLLC vs partnership vs S-corp election
4. Bookkeeping + records: maintain clean records to avoid issues with banks, payments, and audits
5. Optional: Certificates when needed: if you need a Certificate of Good Standing, keep compliance current first

3. The “Annual Report” Equivalent: Delaware $300 Annual Tax

In Delaware, the recurring compliance most founders associate with an “annual report” is the flat $300 annual tax for LLCs, LPs, and GPs, as outlined by the Delaware Division of Corporations.

What the Delaware annual tax system typically means

1. Your LLC stays eligible for state processing and many “good standing” requests
2. It’s a flat amount for many alternative entities (not a corporate share-based calculation)
3. Delaware does not prorate this annual alternative entity tax
4. Late payment can trigger penalties and interest
5. This is the primary “yearly Delaware filing” people are usually referring to for LLCs

If you only remember one thing: Delaware LLCs usually don’t file an annual report—they generally just pay the $300 annual LLC/LP/GP tax.

4. Delaware LLC Due Dates (Common Scenarios)

Delaware’s annual tax for LLCs, LPs, and GPs is typically due for the prior year on or before June 1, according to official guidance from the Delaware Division of Corporations. The state also notes that annual taxes are assessed if the entity is active in Delaware’s records at any time during the year.

5. Where to Pay + What You’ll Need

Delaware LLC compliance is usually straightforward: pay the $300 annual LLC/LP/GP tax through the Delaware Division of Corporations system. Before you pay, keep your basic business identifiers ready so you can submit without errors.

What you should keep ready

1. Legal LLC name
2. Delaware file number (from your formation approval / state record)
3. Payment method (credit card or ACH, depending on amount and preference)
4. Registered agent details (helpful for internal records)
5. Your compliance folder for receipts and confirmations

Why founders use a compliance service

1. Avoid missed deadlines and late penalties
2. Avoid scam invoices pretending to be the state
3. Keep clean records for banking and payment processors

6. How to Pay Delaware LLC Annual Tax (Step-by-Step)

Step 1: Confirm your entity type (LLC vs Corporation)

First, confirm you have a Delaware LLC (not a Delaware corporation). Delaware corporations have a different annual report + franchise tax system.

Step 2: Find your Delaware file number

Your Delaware file number is commonly found on formation approvals, state records, or your registered agent dashboard. Keep it handy—it’s typically required to pay online.

Step 3: Pay online through the Delaware Division of Corporations system

Delaware provides an official payment option for LLC/LP/GP taxes through the Delaware Division of Corporations online system. Online payment helps you keep a clean compliance record and get receipts quickly.

Step 4: Pay on time and save proof

Save proof (confirmation, receipt, and payment reference) in your “Compliance Folder.” This helps with audits, banking reviews, Stripe/marketplace verification, and future compliance.

Step 5: Watch out for scams

Delaware warns businesses to be alert for deceptive solicitations that look like official invoices. If a notice doesn’t come directly from the State or your Delaware registered agent, treat it carefully.

7. Tips to Stay Compliant

• Set a recurring reminder for June 1 each year to pay the $300 Delaware LLC tax
• Renew your Registered Agent on time so you don’t miss legal notices
• Store receipts and confirmations in one folder (easy for banks and platforms)
• Be cautious of “annual report / compliance invoices” that are not from the State or your registered agent

8. Fees, Penalties & Good Standing

• Delaware annual tax (LLC/LP/GP): $300/year (flat for many entities)
• Registered Agent (if using a service): Typically $50/year
• Late payment: Delaware states a $200 penalty plus 1.5% interest per month on the tax and penalty
• Good standing impact: Late or missed payments can affect certificates and business workflows

9. Federal Compliance That Impacts Delaware LLCs

1. Federal tax return (IRS)

Your Delaware LLC’s federal tax filing depends on classification, as defined by the IRS LLC tax classification rules: single-member LLCs often report on the owner’s return, partnerships file an informational return, and S-corp elections follow S-corp filing rules.

2. EIN (Employer Identification Number)

Many LLCs use an Employer Identification Number (EIN) to open bank accounts, hire employees, and work with payment processors. While not an “annual report,” keeping EIN-related records and IRS confirmations helps with compliance documentation.

3. BOI updates (Corporate Transparency)

If your ownership or key information changes, you may need to update federal beneficial ownership information with FinCEN’s BOI reporting system . This is separate from Delaware yearly compliance but often comes up during annual reviews.

4. Other recurring federal obligations

• Payroll tax filings if the LLC has employees
• Information returns (such as 1099 forms) when required
• Keeping clean bookkeeping for audits, banking, and compliance reviews

10. Conclusion

The biggest takeaway: Delaware LLCs typically don’t file a standalone annual report. Your yearly Delaware compliance is usually handled by paying the $300 annual LLC/LP/GP tax on time, plus keeping your registered agent and federal filings in order.

With FormLLC, you can stay compliant without confusion—our team helps you follow the right schedule, pay the right annual tax, and keep your business in good standing.