Compliance Calendar Delaware: Accounting, Tax and Regulatory Deadlines

Americas Region: Delaware

Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, tax, and regulatory deadlines for entities incorporated or operating in Delaware, covering books and records, financial statements, tax filing and payment deadlines, annual franchise tax obligations, FATCA reporting requirements, and annual return filings.

Anomaly International supports Delaware entities by preparing their books and records and financial statements to assist with regulatory requirements, FATCA reporting obligations and tax returns. Our team will also liaise with auditors and tax advisors throughout the audit and tax return process.

If you have a Delaware entity, Anomaly International can look after all your accounting and financial reporting needs.

Please reach out to paul.young@anomalyinternational.com to discuss further.

Delaware
Category	Key Dates	Entities	Description
Financial Statements (Regulated)	60-90 days post year end	Public companies SEC Registered	Public companies (SEC-registered) file financial statements federally (10-K within 60–90 days of FY end). Private entities follow GAAP internally. Regulated entities (banks, insurance companies) file with their respective federal/state regulators separately.
Financial Statements (Non-Regulated)	No filing required	All entities	Delaware imposes no requirement to file financial statements with the state. Entities must maintain adequate accounting records internally.
Federal Corporate Income Tax - Filing	15 April (C-Corp) Extension: 15 October	C-Corps (federal Form 1120)	C-Corporations file IRS Form 1120 by 15 April. A 6-month automatic extension (to 15 October) is available via Form 7004, but this is an extension to file only — tax payment is still due on 15 April. Delaware C-Corps also file Delaware Form 1100 with the Division of Revenue by 15 April (or 15 October if extended).
Federal Corporate Income Tax — Payment	15 April (balance due) Quarterly estimates: Apr 15, Jun 15, Sep 15, Dec 15	C-Corps	Tax payment is due on the original filing deadline (15 April), regardless of whether a filing extension is obtained. Corporations with estimated annual tax ≥ $500 must pay quarterly estimated taxes on 15 April, 15 June, 15 September, and 15 December of the tax year.
Delaware Franchise Tax — C-Corps	1 March (Annual Report + Tax) Late penalty: $200 + 1.5%/month	Delaware C-Corps	Annual Report and franchise tax are due to the Delaware Division of Corporations by 1 March. Tax is calculated under the Authorized Shares Method (minimum $175) or the Assumed Par Value Capital Method. Maximum tax is $200,000 ($250,000 for large corporate filers). Filing fee: $50. Penalty for late filing: $200 + 1.5% monthly interest on unpaid tax.
Delaware Franchise Tax — LLCs, LPs & LLPs	1 June (flat fee, no annual report)	Delaware LLCs, LPs, LLPs	LLCs, limited partnerships and LLPs pay a flat $300 annual franchise tax by 1 June. No annual report is required. Penalty for late payment: $200 + 1.5% monthly interest. Persistent non-payment results in void/cancellation of the entity.
Federal Partnership Tax Return	15 March (Form 1065) Extension: 15 September	Partnerships, LLCs taxed as partnerships, S-Corps (Form 1120-S)	Partnerships and multi-member LLCs file IRS Form 1065 by 15 March (1 month earlier than C-Corp deadline). A 6-month extension is available via Form 7004. S-Corporations file Form 1120-S by 15 March. Partners and shareholders then report their allocable share of income/loss on their individual returns by 15 April. Delaware does not impose an entity-level partnership tax — all income flows through to partners.
FATCA Reporting	31 March (FATCA reports to IRS) IRS Form 8966 (direct reporting FFIs)	US Financial Institutions; Foreign Financial Institutions under US IGA	The US is the origin jurisdiction for FATCA. US financial institutions report US-owned foreign accounts directly to the IRS. Foreign Financial Institutions with a US IGA Model 2 agreement report directly to the IRS by 31 March. The US has not adopted CRS — no CRS filing requirement applies to US-domiciled entities domestically.

*Please note that this calendar is intended as a general guide only and should not be relied upon as legal or professional advice. Deadlines and requirements are subject to change and we recommend seeking tailored advice for your specific circumstances.