Delaware annual report checklist for a small corporation
A source-backed checklist for founders preparing a Delaware domestic corporation annual report before using the official state portal.
Summary
A Delaware annual report is not only a franchise tax calculation. A small domestic corporation should collect its Delaware file number, principal place of business, nature of business, director names and addresses, signing officer, stock facts, franchise tax method result, annual report fee, and official portal login before filing.
A correct tax estimate is not a filed Delaware annual report.
| Due date | On or before March 1For active domestic corporation annual reports and franchise taxes. |
|---|---|
| Non-exempt report fee | $50Published Delaware annual report fee for non-exempt domestic corporations. |
| Filing channel | Delaware official portalDelaware Franchise Desk prepares a checklist; it does not submit or pay. |
One filing, two amounts
Founders often look for a separate "annual report" and a separate "franchise tax". Delaware has one obligation: the annual franchise tax report required by 8 Del. C. 502(a) by March 1. On the portal you enter the report facts below, the tax computed with the method you choose, and the $50 fee, then pay the total. A new corporation files its first report by March 1 of the year after incorporation, with a prorated tax (see our first-year guide).
1. Company facts
Start with the exact Delaware corporation name, file number, principal place of business, registered-agent reference, Federal Employer Identification Number if available, and current contact details. These are official-portal facts, not calculator guesses.
2. People facts
Collect the names and addresses of all directors as of the filing date and the officer or director who is authorized to sign. If director information is supplied by PDF attachment, keep the total director count ready for the portal.
3. Stock and tax facts
For a supported stock corporation, prepare authorized shares by class, par value by class, issued outstanding shares, treasury shares, total gross assets, and any notes about stock amendments. These facts drive the Authorized Shares versus Assumed Par Value comparison.
4. Fee, tax, and state-account checks
Separate the annual report filing fee from franchise tax, credits, prior payments, penalties, interest, and official balance. Delaware's portal is the source of truth for final account balance, payment method, and filing receipt.
5. When to stop
Stop for LLCs, foreign corporations, non-stock or exempt entities, no-par stock, Large Corporate Filer status, dissolution, revival, void status, registered-agent changes, state notices, account disputes, or uncertain cap table records.
Common questions
What do I need before filing a Delaware annual report?
Prepare the file number, entity facts, principal place of business, nature of business, director names and addresses, signing officer, stock method inputs, annual report fee context, and official portal access.
Are the annual report and the franchise tax two separate filings?
No. It is one filing with two amounts. 8 Del. C. 502(a) requires every Delaware corporation to make an annual franchise tax report by March 1; you submit it on the state portal together with the franchise tax and the $50 annual report fee (non-exempt domestic corporations). A report filed without full payment is not complete.
Is saving a Delaware session the same as filing?
No. Delaware's FAQ says a saved session is not considered filed. The annual report is filed only after the state workflow is submitted and payment is received.
Can Delaware Franchise Desk file the annual report?
No. It prepares a self-review checklist and method comparison. The user still files and pays through Delaware's official portal.
Check whether your corporation fits the calculator lane
Use the fit checker before preparing an annual report checklist for a Delaware domestic stock corporation.
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Official sources for this guide
Last reviewed: .