Delaware Corporate Annual Compliance Checklist

Locate Line 15, column (d) on Schedule L of Form 1120. If not yet filed with the IRS, use your December 31st trial balance sheet total assets.

Do not pay the default state notice! Recalculate your tax to verify whether your liability drops to the statutory $400 minimum + $50 report fee.

Delaware requires all domestic entities to maintain an active registered agent with a physical Delaware street address. Ensure annual agent fees (~$39-$100) are paid.

Submit the annual report electronically on the official state portal. Enter your 7-digit file number, gross assets, issued shares, and officer/director addresses.

Download and save the official state filing receipt and confirmation PDF in your corporate records book or digital vault (Google Drive / Notion).

Hold the annual meeting of shareholders (or execute an Action by Written Consent) to elect directors, approve officer actions, and ratify the franchise tax filing.

If your company has employees, remote founders, or physical offices outside Delaware, ensure your foreign entity qualifications and annual reports (e.g., California $800 tax) are in Good Standing.