How do I file an annual report for my LLC in Delaware?
Delaware does not require an annual report for LLCs. Instead, you must file an Annual Tax Payment of $300 by June 1 each year, starting June 1 of the year following formation. File online through the Delaware Division of Corporations at https://icis.corp.delaware.gov/eCorp/. Late payments incur a $200 penalty plus 1.5% monthly interest.
Filing Process
Submit your annual tax payment through the Division's online portal at https://icis.corp.delaware.gov/eCorp/. Log in, enter your LLC information, and submit the $300 payment. You will receive immediate confirmation. Online filing is the standard method and available year-round.
For assistance, contact the Delaware Division of Corporations at (302) 739-3073 or visit John G. Townsend Building, 401 Federal Street, Suite 4, Dover, DE 19901.
Key Deadline
Your annual tax payment is due June 1 each year under Delaware Code § 18-1108. There is no grace period. The first payment is due June 1 of the year following your LLC's formation.
Penalties for Late Payment
Missing the June 1 deadline triggers a $200 flat penalty plus 1.5% monthly interest on both the unpaid tax and penalty amount. Interest compounds monthly. No extensions or grace periods are available.
Automatic Dissolution Risk
If your annual tax remains unpaid for three consecutive years, Delaware automatically cancels your Certificate of Formation under § 18-1108. Your LLC dissolves without notice or formal proceedings.
To restore your LLC after cancellation, file a Certificate of Revival with the Division of Corporations and pay all delinquent taxes plus accumulated penalties and interest.
Why This Matters
Delaware's annual tax payment is a tax obligation, not a reporting requirement. You do not file detailed information about members, managers, or business activities. This simplicity is a major advantage of Delaware LLCs compared to other states that require annual reports with extensive disclosures.
Contact Information
Delaware Division of Corporations
- Website: https://corp.delaware.gov/
- Phone: (302) 739-3073
- Address: John G. Townsend Building, 401 Federal Street, Suite 4, Dover, DE 19901
This is general information, not legal advice.