Tax filing · Delaware
Business tax filing in Delaware, prepared by a team of Certified Accountants, CPAs and Enrolled Agents
Federal returns (1120, 1120-S, 1065, Schedule C) and your Delaware state return, prepared from New York and Mumbai for a flat fee quoted upfront, from $99.
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- 447 Broadway, 2nd Floor, New York, NY 10013
- Certified Accountants, CPAs and Enrolled Agents
- Flat fees quoted upfront
- Replies within 8 hours
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What Delaware asks of a business
Delaware has personal income tax from 2.2% to 6.6%, a 8.7% corporate income tax and no state sales tax. An LLC in the state faces a franchise tax (flat) of $300, due June 1. The table below is what we check first on every Delaware engagement.
| Delaware at a glance | What applies | Notes |
|---|---|---|
| Personal income tax | Personal income tax from 2.2% to 6.6% | Graduated brackets (2025 table) |
| Corporate income tax | A 8.7% corporate income tax | Flat corporate rate (2026 table) |
| Sales tax | No state sales tax | No state sales tax |
| LLC fees | Formation $110; A franchise tax (flat) of $300, due June 1 | No annual report for LLCs; $300 annual tax due June 1, $200 penalty plus interest if late (revenue.delaware.gov) |
| Corporation fees | Formation $89; Annual report + franchise tax 50 + franchise tax, due March 1 | Franchise tax minimum $175 (authorised shares) or $400 (assumed par value); recalculate with the assumed par method to avoid large bills |
| S-corp election | Federal election recognised | Federal S election recognised; no separate state election; PTE election not required |
Figures checked 2026-09 against Delaware Division of Revenue and Delaware Division of Corporations. Rates and fees change; we confirm the current numbers for your entity before we quote.
What we prepare for Delaware businesses
- Form 1120 (C-corporation) and Form 1120-S (S-corporation)
- Form 1065 with Schedule K-1s (partnerships and multi-member LLCs)
- Schedule C with Form 1040 (sole proprietors and single-member LLCs)
- Delaware state income tax return, filed with the federal return
- Form 5472 with pro forma 1120 for foreign-owned single-member LLCs
- Sales tax registration and returns where Delaware nexus exists
- 1099-NEC filings and extension requests
- Late and unfiled years, with penalty-relief requests where reasonable cause exists
Things Delaware owners get wrong
Delaware is where investors expect a C-corp to live, and its Court of Chancery is the reason. For a small LLC the trade-off is the flat $300 franchise tax every June, plus a registered agent, whether or not the business earns anything. Corporations also file an annual report by March 1 and pay franchise tax that can be recalculated under the assumed par value method to avoid a shock bill.
The federal return is only half the job. Delaware's personal income tax from 2.2% to 6.6% reaches pass-through owners through their personal return, and the entity itself faces a franchise tax (flat) of $300, due June 1. Federal S election recognised; no separate state election; PTE election not required.
Nobody sets out to miss these. They are missed because a seasonal preparer handles the federal return in April and nobody owns the state calendar for the rest of the year. We keep the calendar.
Who we file for in Delaware
- Delaware LLCs and S-corps owned by residents
- Foreign-owned Delaware LLCs (Form 5472 filers)
- E-commerce sellers with Delaware inventory or customers
- Agencies, consultants and professional practices
- Businesses behind by a year or more
- CPA firms that need white-label preparation capacity
How it works
- Free 30-minute call, or the form on this page.
- Fixed quote in writing, by entity and complexity.
- Secure document upload.
- Draft return for your approval.
- Filed, with confirmation and copies.
Pricing in Delaware
Business returns from $99, quoted by entity and complexity before any work starts. Delaware state or entity filings are quoted with the federal return, so there is one number, not a list of add-ons. Late years are priced per year. Catch-up bookkeeping, where needed, is a fixed project quoted after a free review.
We do not write "guaranteed", "maximum refund" or "IRS-approved" anywhere, because no honest preparer can. We prepare returns correctly and keep the confirmations.
Delaware questions people ask first
Do I need to file a Delaware state return for my LLC?
Usually yes. Delaware has personal income tax from 2.2% to 6.6%, so LLC and S-corp income flows to the owner's Delaware return, and the entity may have its own filing. We prepare both with the federal return.
When is my Delaware business return due?
Federal 1120-S and 1065 returns are due March 16, 2026 (September 15 on extension); 1120 and Schedule C returns April 15 (October 15 on extension). Delaware entity filings run on their own calendar: a franchise tax (flat) of $300, due June 1. We track both.
I own a Delaware LLC but live outside the US. What do I file?
A foreign-owned single-member LLC files Form 5472 attached to a pro forma Form 1120, which cannot be e-filed and carries a $25,000 penalty if missed. We prepare it, fax-file it and keep the transmission report. Multi-member LLCs file Form 1065 with K-1s.
Does Delaware recognise my federal S-corp election?
Yes. Federal S election recognised; no separate state election; PTE election not required
What if I am behind by a year or more?
We prepare each open year, rebuild the books if needed, and include a written reasonable-cause request for penalty relief where one applies. Penalty relief is the IRS's decision; we prepare the request and do not promise the outcome.
Who prepares and signs my return?
A team of Certified Accountants, CPAs and Enrolled Agents working from New York and Mumbai. A US-credentialed preparer reviews and signs. Replies within 8 hours, one point of contact.
Ready for a fixed quote in Delaware?
Two sentences from you. A written price within 8 hours. No obligation, no long-term contract.
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