Delaware tax deadlines vary by tax type: personal income tax returns are due April 30, corporate income tax returns April 15, corporate franchise tax and annual reports March 1, and the flat $300 annual tax for LLCs, LPs, and general partnerships June 1. Employer withholding, gross receipts tax, and estimated payments run on their own schedules throughout the year. The dates below cover each tax type, who it applies to, and what happens if a filing or payment is late.
Personal Income Tax: April 30
Delaware residents and nonresidents with Delaware-source income file their annual personal income tax return by April 30 of the following year.1State of Delaware. Delaware’s Tax Season Starts January 29, 2025 Note that this is two weeks later than the federal April 15 deadline. If April 30 lands on a weekend or state holiday, the deadline shifts to the next business day. Paper returns must be postmarked by the deadline; e-filed returns must be submitted by end of day.
If you expect to owe more than $800 in tax beyond what your employer withholds, you also owe quarterly estimated payments to the Division of Revenue. The four installment due dates are:
- First quarter: April 30
- Second quarter: June 15
- Third quarter: September 15
- Fourth quarter: January 15 of the following year
Underpayment carries a 1.5% monthly penalty on the shortfall. You avoid the penalty if each installment is paid on time and totals at least 90% of the current year’s liability or 100% of the prior year’s. The prior-year safe harbor rises to 110% if your federal adjusted gross income exceeded $150,000 the previous year, or $75,000 if married filing separately.2State of Delaware. Delaware Estimated Income Tax Payment Instructions
Corporate Income Tax: April 15
Every corporation doing business in Delaware, whether domestic or foreign, must file a corporate income tax return, even in years with no income. The return now uses Form CIT-TAX, which replaced Form 1100.3State of Delaware. Form CIT-TAX Delaware Corporate Income Tax Return Calendar-year corporations file by April 15. Fiscal-year corporations file by the 15th day of the fourth month after their fiscal year ends.4State of Delaware Division of Revenue. Corporate Income Tax FAQs
Delaware’s corporate estimated tax schedule is front-loaded. The four installments are not equal; the first carries half the year’s liability, and the rest taper off:5Division of Revenue – State of Delaware. Filing Corporate Income Tax
- 50% on the 15th day of the 4th month (April 15 for calendar-year filers)
- 20% on the 15th day of the 6th month (June 15)
- 20% on the 15th day of the 9th month (September 15)
- 10% on the 15th day of the 12th month (December 15)
Late or short payments incur a 1.5% monthly penalty. The penalty is waived if timely payments equal 80% of the current year’s liability or 100% of the prior year’s.6State of Delaware. Delaware Corporate Income Tax Instructions
S-Corporations and Partnerships: March 15
S-Corporations file Form 1100S by the 15th day of the third month after the taxable year ends, which is March 15 for calendar-year filers. Delaware recognizes the federal S-election, but this information return is still mandatory.7State of Delaware Division of Revenue. Form 1100S S Corporation Reconciliation and Shareholders Information Return Instructions S-Corporations may file a composite return for nonresident shareholders, with estimated tax for those shareholders due by the same date.
Partnerships and LLCs taxed as partnerships file Form PRT-RTN (formerly Form 300) by the same March 15 deadline. Any partnership with Delaware-source income or loss must file, regardless of amount.8State of Delaware. Delaware Partnership Return Instructions Form PRT-RTN
Franchise Tax and Annual Reports
Delaware’s franchise tax is separate from income tax. It is the price of being incorporated or formed in the state, owed even if the entity does no business in Delaware. The deadlines split by entity type.
Corporations: March 1
Every domestic corporation files an Annual Report and pays franchise tax by March 1 each year. The Annual Report filing fee is $50 on top of the tax itself. Missing March 1 triggers a $200 penalty plus 1.5% monthly interest on the unpaid balance.9Division of Revenue – State of Delaware. Franchise Taxes
The tax amount depends on which of two calculation methods (Authorized Shares or Assumed Par Value Capital) produces the lower figure. Minimums start at $175, with a maximum of $200,000, or $250,000 for Large Corporate Filers.10State of Delaware Division of Corporations. How to Calculate Franchise Taxes Corporations with many authorized shares but modest assets often cut their bill by running both calculations before paying.
LLCs, LPs, and General Partnerships: June 1
LLCs, LPs, and GPs formed or registered in Delaware owe a flat $300 annual tax by June 1. These entities do not file an Annual Report with the Division of Corporations; only the tax payment is due.11State of Delaware. LLC/LP/GP Franchise Tax Instructions Missing June 1 brings the same $200 penalty and 1.5% monthly interest that applies to corporations.
Employer Withholding Deadlines
Delaware employers deposit withheld state income tax on a schedule set by how much they withheld during a lookback period:12Division of Revenue – State of Delaware. Employer’s Guide (Withholding Regulations and Employer’s Duties)
- Quarterly (Form W-1Q) for $6,020 or less in the lookback period, due by the last day of the month after each quarter ends.
- Monthly (Form W-1) for withholding between $6,020.01 and $33,460, due by the 15th of the following month.
- Eighth-monthly (Form W-1A) for $33,460.01 or more, with payments due within three business days of each of eight periods in the month.
New employers default to the monthly schedule. Every employer, regardless of deposit frequency, files an annual reconciliation on Form WTH-REC with copies of all W-2s by January 31 of the following year.13Division of Revenue – State of Delaware. Business Tax Forms Delaware does not require quarterly reconciliation filings.
Business License and Gross Receipts Tax
Any business physically operating in Delaware needs a business license from the Division of Revenue. One-year licenses expire December 31; three-year licenses expire December 31 of the third year. Renewals are due by December 31 of the preceding year to keep the license active.14Division of Revenue – State of Delaware. Business Licenses FAQs
Licensed businesses also owe gross receipts tax, which functions as Delaware’s alternative to a general sales tax. Rates run from 0.0945% for manufacturers up to 1.9914% for many service and retail activities, and as high as 2.4218% for petroleum products.15Division of Revenue – State of Delaware. Step 4: Learn About Gross Receipts Taxes Filing frequency (monthly or quarterly) depends on your activity type. Returns are due by the 20th of the month after the reporting period closes, so a monthly return for March receipts is due April 20. Electronic filing is required.16Division of Revenue – State of Delaware. Gross Receipts Tax FAQs
Fiduciary and Trust Returns
Estates and trusts with Delaware-source income file Form 400 by April 30 for calendar-year filers, or by the last day of the fourth month after a fiscal year ends.17State of Delaware. Delaware Form 400 Fiduciary Income Tax Return Instructions Trusts (resident or nonresident) holding assets with a fair market value of $1 million or more make quarterly estimated payments on Form FID-EST, due April 30 (or May 1), June 15, September 15, and January 15 of the following year.18Delaware Division of Revenue. Fiduciary Estimated Income Tax Form FID-EST Instructions
Extensions: More Time to File, Not to Pay
Individuals who need more time submit Form PIT-EXT by April 30 for an automatic extension to October 15. The extension only moves the filing deadline; tax owed is still due April 30 and must be paid with the extension request. If you owe nothing and already have a federal extension, the Delaware extension is generally automatic.19State of Delaware. Delaware Form PIT-EXT
For corporations, a federal extension automatically extends the Delaware filing deadline by six months, pushing calendar-year filers to roughly October 15. A Delaware-only extension requires filing by the original due date and paying estimated tax owed.6State of Delaware. Delaware Corporate Income Tax Instructions The same auto-extension rule applies to S-Corporations filing Form 1100S.7State of Delaware Division of Revenue. Form 1100S S Corporation Reconciliation and Shareholders Information Return Instructions
Penalties and the Risk of a Void Charter
Late income tax payments by individuals and corporations carry a 1.5% monthly penalty on the unpaid balance. An $8,000 balance grows by $120 each month until resolved.
Franchise tax consequences for corporations are more serious. If a corporation fails to pay franchise tax or file its Annual Report for one year, the Secretary of State sends a notice by November 30 warning that the charter will become void on March 1 of the following year unless the balance is paid. If the balance remains unpaid on that March 1, the charter is declared void and the corporation loses all powers granted under Delaware law.20Justia. Delaware Code Title 8 Section 510 – Failure to Pay Tax or File a Complete Annual Report for 1 Year; Charter Void; Extension of Time While the charter is void, the corporation cannot legally conduct business, file lawsuits, or defend claims in court.
Reviving a voided corporation requires paying all back franchise taxes, penalties, and interest that accrued before the entity became void, plus a filing fee for the Certificate of Renewal and Revival of Charter.21Delaware Division of Corporations. Certificate of Renewal and Revival for a Forfeited Corporation The practical cost often runs into thousands of dollars for an entity void for several years, because the annual tax and $200 penalty stack for every missed year. LLCs, LPs, and GPs that miss the June 1 deadline face the same $200 penalty and 1.5% monthly interest, and prolonged non-payment can lead to the entity being forfeited or canceled.11State of Delaware. LLC/LP/GP Franchise Tax Instructions