Question 1

What's the most important tax deadline for Delaware LLCs?

Accepted Answer

For most Delaware LLC owners: federal quarterly estimated tax payments (April 15, June 15, Sept 15, Jan 15) + Delaware annual report (June 1 (combined with franchise)) + federal tax return (March 15 for partnerships/S-Corps, April 15 for SMLLC). Missing the annual report triggers admin dissolution.

Question 2

When are estimated tax payments due for Delaware LLCs?

Accepted Answer

Federal: quarterly on April 15, June 15, Sept 15, and Jan 15 of the following year. Pay at least 100% of last year's total tax (110% if AGI > $150K) or 90% of current year's liability to avoid underpayment penalties. Delaware state estimated tax varies — check Delaware Department of Revenue for state-specific quarterly dates.

Question 3

What's the Delaware state annual report deadline?

Accepted Answer

June 1 (combined with franchise). Missing this deadline risks administrative dissolution of your LLC — which retroactively removes liability protection. Calendar it immediately after formation.

Question 4

When are federal LLC tax returns due?

Accepted Answer

Single-member LLC (disregarded): April 15 with personal 1040. Multi-member LLC (partnership): Form 1065 due March 15. S-Corp LLC: Form 1120-S due March 15. C-Corp LLC: Form 1120 due April 15. All except SMLLC can extend 6 months (to Sept 15 or Oct 15).

Question 5

What are the penalties for missing deadlines in Delaware?

Accepted Answer

Federal: 5%/month late filing (up to 25% of tax). State: varies — CA franchise fail = $800 + interest; FL late annual = $400; NY annual late = $9 penalty; TX franchise late = $50+. Admin dissolution risk if annual compliance missed 1-3 years.

Question 6

Does Delaware offer tax extensions?

Accepted Answer

Federal: automatic 6-month extension via Form 4868 (individual) or Form 7004 (entity). Delaware state extensions often require separate filing — most states grant 6 months but require a state extension form. Extensions extend filing time, NOT payment time — penalty interest still accrues on unpaid tax.

Delaware LLC Tax Deadlines Calendar

Federal LLC Tax Deadlines

Delaware State-Specific Deadlines

Delaware-Specific Notes

FAQ

What's the most important tax deadline for Delaware LLCs?

When are estimated tax payments due for Delaware LLCs?

What's the Delaware state annual report deadline?

When are federal LLC tax returns due?

What are the penalties for missing deadlines in Delaware?

Does Delaware offer tax extensions?

Estimate your Delaware quarterly taxes

Delaware LLC Tax Deadlines Calendar

Federal LLC Tax Deadlines

Delaware State-Specific Deadlines

Delaware-Specific Notes

FAQ

What's the most important tax deadline for Delaware LLCs?

When are estimated tax payments due for Delaware LLCs?

What's the Delaware state annual report deadline?

When are federal LLC tax returns due?

What are the penalties for missing deadlines in Delaware?

Does Delaware offer tax extensions?

Estimate your Delaware quarterly taxes