What a Delaware LLC files each year
The yearly obligations we track for a Delaware LLC, to the state and to the IRS, with the official source for each one.
Last verified October 10, 2026Delaware · Federal · LLC
On this page
What goes to Delaware
In Delaware, limited liability companies formed or registered in the state are required to pay an annual tax of $400. 1 Delaware’s sentence names limited partnerships and general partnerships together with LLCs. 1
In Delaware, the annual tax for the prior year is due on or before June 1. 2
Delaware says: “Annual taxes are assessed if the entity is active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year”. 3
Delaware says: “There is no proration on alternative entity taxes”. 4
In Delaware, an LLC files no annual report with the Division of Corporations: “There is no requirement to file an Annual Report”. 5
Delaware’s LLC law lists, among what each limited liability company shall have and maintain in the state: “A registered agent for service of process on the limited liability company”. 6 It is a standing requirement, not a yearly filing.
What goes to the IRS
The IRS says that when a single-member LLC does not elect to be treated as a corporation, “the LLC's activities should be reflected on its owner's federal tax return”. 7 This page does not cover the owner’s own return.
The IRS says: “A domestic LLC with at least two members is classified as a partnership for federal income tax purposes”, unless it elects to be treated as a corporation. 8
The IRS says every domestic partnership, with the exceptions its instructions name, must file a return “unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes”. 9
The IRS form for this return is Form 1065. 10
The IRS says a domestic partnership generally files “by the 15th day of the 3rd month following the date its tax year ended”. 11 The IRS also says: “For calendar-year partnerships, the due date is March 15”. 12
The IRS says an extension of time to file is requested with Form 7004. 13
Deadlines in one table
| Filing | Goes to | Due |
|---|---|---|
| Annual tax | Delaware | On or before June 1, for the prior year 2 |
| Partnership return (Form 1065), for an LLC with at least two members | IRS | By the 15th day of the 3rd month following the date its tax year ended 11 |
The IRS date depends on the partnership’s tax year, so the table does not show it as a calendar date. The IRS gives a calendar date for calendar-year partnerships only; it is quoted above.
If a filing is late
In Delaware, failing to pay the annual tax adds a penalty of $200 14 plus 1.5% interest per month on tax and penalty. 14
The IRS says a penalty is assessed against a partnership that is required to file a return and “fails to file the return by the due date, including extensions”. 15 The amount changes by year, so this page does not show it.
What this page does not cover
This page lists the obligations we track. It is not a full list of what an LLC may owe. It does not cover:
- an LLC that elects to be taxed as a corporation
- extra federal reporting for foreign-owned LLCs
- the owner’s or the partners’ own tax returns
- state income tax
- registered series of an LLC
- filings in other states where the LLC is registered or does business
- beneficial ownership reporting to FinCEN
- payroll and employment taxes
- LLCs formed outside the United States
- 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 Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware are required to pay an annual tax of $400.00.”
https://corp.delaware.gov/alt-entitytaxinstructions/ · read on October 10, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“The annual taxes for the prior year are due on or before June 1st.”
https://corp.delaware.gov/alt-entitytaxinstructions/ · read on October 10, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“Annual taxes are assessed if the entity 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/alt-entitytaxinstructions/ · read on October 10, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“There is no proration on alternative entity taxes.”
https://corp.delaware.gov/alt-entitytaxinstructions/ · read on October 10, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“There is no requirement to file an Annual Report.”
https://corp.delaware.gov/alt-entitytaxinstructions/ · read on October 10, 2026 ↩
- Delaware Code, Title 6, § 18-104Open source (opens in a new tab)
“(a) Each limited liability company shall have and maintain in the State of Delaware: (1) A registered office, which may but need not be a place of its business in the State of Delaware; and (2) A registered agent for service of process on the limited liability company”
https://delcode.delaware.gov/title6/c018/sc01/index.html · read on October 11, 2026 ↩
- IRS, Single member limited liability companiesOpen source (opens in a new tab)
“If a single-member LLC does not elect to be treated as a corporation, the LLC is a "disregarded entity," and the LLC's activities should be reflected on its owner's federal tax return.”
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies · read on October 11, 2026 ↩
- IRS, Single member limited liability companiesOpen source (opens in a new tab)
“A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and elects to be treated as a corporation.”
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Form 1065 is an information return used to report the income, gains, losses, deductions, credits, and other information from the operation of a partnership.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“For calendar-year partnerships, the due date is March 15.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open 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/i1065 · read on October 11, 2026 ↩
- Delaware Division of CorporationsOpen source (opens in a new tab)
“Failure to pay the required annual taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty.”
https://corp.delaware.gov/alt-entitytaxinstructions/ · read on October 10, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“A penalty is assessed against the partnership if it’s required to file a partnership return and it (a) fails to file the return by the due date, including extensions; or (b) files a return that fails to show all the information required, unless such failure is due to reasonable cause.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
Information, not legal or tax advice.