What a Delaware C-corp files each year
The yearly filings we track for a Delaware corporation, to the state and to the IRS, with the official source for each one.
Last verified October 4, 2026Delaware · Federal · Corporation
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What goes to Delaware
In Delaware, an active domestic corporation’s annual report and franchise tax for the prior year are due on or before March 1 and are filed online. 1 The fee for filing the annual report is $50 for a non-exempt domestic corporation. 2
In Delaware, the franchise tax is at least $175 3 and at most $200,000. 4 The franchise tax guide explains how the amount is worked out; the calculator runs both methods.
In Delaware, the maximum applies “unless it has been identified as a Large Corporate Filer”. Source: Delaware Division of Corporations, read on October 4, 2026, opens official page in a new tab
Delaware says: “Taxes are assessed if the corporation is active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year”. 5
In Delaware, corporations owing $5,000 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st. 6
Delaware’s corporation law says: “Every corporation shall have and maintain in this State a registered agent”. 7 It is a standing requirement, not a yearly filing.
What goes to the IRS
The IRS says domestic corporations, with the exceptions its instructions name, must file an income tax return “whether or not they have taxable income”. 8
The IRS form for this return is Form 1120. 9
The IRS says a corporation generally files “by the 15th day of the 4th month after the end of its tax year”. 10 The IRS also says “a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year”. 11
The IRS says a corporation requests an extension of time to file with Form 7004. 12
Deadlines in one table
| Filing | Goes to | Due |
|---|---|---|
| Annual report and franchise tax | Delaware | On or before March 1, for the prior year 1 |
| Estimated franchise tax payments (corporations owing $5,000 or more) | Delaware | 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st 6 |
| Income tax return (Form 1120) | IRS | By the 15th day of the 4th month after the end of its tax year 10 |
The IRS date depends on the corporation’s tax year, so this page does not show it as a calendar date.
If a filing is late
In Delaware, filing late adds a penalty of $200 plus 1.5% interest per month on tax and penalty. 13
Delaware’s corporation law says that when a corporation “neglects or refuses for 1 year to pay the State any franchise tax or taxes, which has or have been, or shall be assessed against it, or which it is required to pay under this chapter, or shall neglect or refuse to file a complete annual franchise tax report, the charter of the corporation shall be void”. 14
The IRS says a corporation that does not file its return by the due date, including extensions, may be penalized “5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax”. 15
What this page does not cover
This page lists the filings we track. It is not a full list of what a corporation may owe. It does not cover:
- filings in other states where the corporation is registered or does business
- Delaware corporate income tax
- exempt corporations and corporations formed outside Delaware
- S corporations
- extra federal forms for foreign-owned corporations
- payroll and employment taxes
- a corporation’s first, partial year
- earlier years: the rules here are the ones we read on the dates shown in the sources, and rules for earlier years may differ
- how late interest adds up over time
Sources for this guide
- Delaware Division of CorporationsOpen source (opens in a new tab)
“All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.”
https://corp.delaware.gov/paytaxes/ · read on October 4, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“Non-Exempt Domestic Corporations – $50.00.”
https://corp.delaware.gov/paytaxes/ · read on October 4, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“The total tax will never be less than $175.00, or more than $200,000.00.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“All corporations using either method will have a maximum tax of $200,000.00.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“Taxes are assessed if the corporation is active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year.”
https://corp.delaware.gov/paytaxes/ · read on October 4, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“Corporations owing $5,000.00 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
- Delaware Code, Title 8, § 132Open source (opens in a new tab)
“Every corporation shall have and maintain in this State a registered agent, which agent may be any of: (1) The corporation itself; (2) An individual resident in this State; (3) A domestic corporation (other than the corporation itself), a domestic partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership)), a domestic limited liability company or a domestic statutory trust; or (4) A foreign corporation, a foreign limited liability partnership, a foreign limited partnership, a foreign limited liability limited partnership, a foreign limited liability company or a foreign statutory trust.”
https://delcode.delaware.gov/title8/c001/sc03/index.html · read on October 10, 2026 ↩
- IRS, Instructions for Form 1120Open source (opens in a new tab)
“Unless exempt under section 501, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income.”
https://www.irs.gov/instructions/i1120 · read on October 4, 2026 ↩
- IRS, Instructions for Form 1120Open source (opens in a new tab)
“Use Form 1120, U.S. Corporation Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.”
https://www.irs.gov/instructions/i1120 · read on October 4, 2026 ↩
- IRS, Instructions for Form 1120Open source (opens in a new tab)
“Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year.”
https://www.irs.gov/instructions/i1120 · read on October 4, 2026 ↩
- IRS, Instructions for Form 1120Open source (opens in a new tab)
“However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year.”
https://www.irs.gov/instructions/i1120 · read on October 4, 2026 ↩
- IRS, Instructions for Form 1120Open source (opens in a new tab)
“File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file.”
https://www.irs.gov/instructions/i1120 · read on October 4, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“Failure to file the report and pay the required franchise taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty.”
https://corp.delaware.gov/paytaxes/ · read on October 4, 2026 ↩
- Delaware Code, Title 8, § 510Open source (opens in a new tab)
“If any corporation, accepting the Constitution of this State and coming under Chapter 1 of this title, or any corporation which has heretofore filed or may hereafter file a certificate of incorporation under said chapter, neglects or refuses for 1 year to pay the State any franchise tax or taxes, which has or have been, or shall be assessed against it, or which it is required to pay under this chapter, or shall neglect or refuse to file a complete annual franchise tax report, the charter of the corporation shall be void, and all powers conferred by law upon the corporation are declared inoperative, unless the Secretary of State, for good cause shown, shall have given further time for payment of the tax or taxes or the completion of an annual franchise tax report, in which case a certificate thereof shall be filed in the office of the Secretary of State stating the reason therefor.”
https://delcode.delaware.gov/title8/c005/index.html · read on October 4, 2026 ↩
- IRS, Instructions for Form 1120Open source (opens in a new tab)
“A corporation that does not file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax.”
https://www.irs.gov/instructions/i1120 · read on October 4, 2026 ↩
Information, not legal or tax advice.