Delaware Business Tax Requirements
Learn the business tax requirements in the Delaware state, including forms, deadlines, extensions, and franchise taxes, to stay compliant and avoid penalties.
What are the Business Tax Forms in Delaware?
The tax forms you need to file in Delaware depend on your business structure.
Here’s a breakdown:
Sole Proprietorship &
Single-Member LLC
- Form PIT-RES – Delaware Resident Individual Income Tax Return
- Form PIT-NON - Delaware Non-Resident Income Tax Return
- Schedule C - Profit or Loss from Business (filed with federal Form 1040)
- Gross Receipts Tax Return (GRT) - Required if you sell goods or services in Delaware
- Business License Application - Register with Delaware Division of Revenue
Partnership & Multi-Member LLC
- Form PRT-RTN – Partnership Return
- Form PRT-PSI – Shareholder’s Share of Income, Deductions, Credits
C Corporation
- Form CIT-TAX – Delaware Corporation Income Tax Return
- Form CIT-EXM - Application for Exemption from Corporate Income Tax – Holding Company
- Form CIT-SCH - Corporate Schedule of Non-Business Income/Loss
- Form CIT-HIC - Delaware Information Return Holding Company / Investment Company
- Form 1100CR - Computation Schedule for Tax Credits
- Form 402AP - Application for New Business Facility Tax Credit
S Corporation
- Form SCT-TAX – S Corporation Personal Income Tax Return
- Form SCT-SSA – S Corporation Reconciliation and Shareholders Information Schedule A Return
- Form SCT-RTN – S Corporation Reconciliation and Shareholders Information Return
- Form SCT-SSR – S Corporation Shareholders Information Return
- Form SCT-REQ – S-Corp Request for Change
Employer/ Payroll Withholding
- Form WTH-TAX – Employer’s Withholding Tax Return
- Form W-3 – Annual Reconciliation of Delaware Income Tax Withheld
- Form DE-W4 – Delaware W4 Withholding Allowance Cert & Computation Worksheet – Resident / Non-Resident
Additional Delaware Business Tax Forms
- Form CRA – Combined Registration Application for Business License and Tax Accounts
- Form LREQ – License Request for Change
- Form 402AP 9901 – Application for New Business Facility Tax Credits
- Form 1100CR 0101 – Computation Schedule for Delaware Economic Development Credits
- Form 1801AC 0009 – Application & Computation Schedule for Land and Historic Resource Conservation Tax Credits
- Form 1811AC 0905 – Schedule for Delaware Historic Preservation Tax Credits
What are the Deadlines for the Business Tax Forms in Delaware?
Here are key filing deadlines for business‑tax forms in Delaware, organized by entity type:
Partnerships
(including LLCs taxed as partnerships)
Return due date:
15th day
of 3rd month
S Corporations
Return due date:
15th day
of 3rd month
C Corporations
Return due date:
15th day
of 4th month
Corporations
(Annual Franchise Tax + Report)
Return due date:
March 1
LLCs, LPs, GPs
(Annual Tax)
Return due date:
June 1
What Business Extension Forms are required in Delaware?
Business Type
- C Corporations Form CIT‑EXT
- LS Corporations Form SCT‑EXT
- Partnerships & LLCs (taxed as partnerships) Form PRT‑EXT
- Annual Franchise Tax for Corporations Form 1100-T-EXT
Payment Options:
Delaware business tax payments can also be made online via the Delaware Division of Revenue e-Services portal. No prior registration is required for making payments.
What are the Extended due dates for Business Tax
forms in Delaware?
Partnerships (including LLCs taxed as partnerships)
Extended due date:
15th Day
of 9th month
S Corporations
Extended due date:
15th Day
of 9th month
C Corporations
Extended due date:
15th Day
of 10th month
Corporations
(Annual Franchise Tax + Report)
Extended due date:
September 1
LLCs, LPs, GPs (Annual Tax)
Extended due date:
December 1
Delaware Business Tax Extension Filing Requirements
To qualify for a business tax extension in Delaware, your business must:
- File or pay by the original due date to avoid penalties.
- Submit the correct extension form for your business type: CIT‑EXT (C Corporations), SCT‑EXT (S Corporations), PRT‑EXT (Partnerships/LLCs taxed as partnerships), 7004 (Federal Form).
- Estimate and pay any taxes owed; extensions apply to filing only, not payments.
- Follow the 6‑month filing extension:
- C Corps → October 15,
- S Corps & Partnerships → September 15
- Franchise Tax → September 1
- Alternative‑Entity Tax → December 1
- Keep records and confirmations from the Delaware Division of Revenue.
Delaware Business Tax Rates
Business tax rates vary depending on your entity type:
C Corporation
8.7%
of federal taxable income allocated to Delaware
LLCs, LPs, GPs
$300
flat annual tax per entity
Exempt Organizations
Exempt
Generally, exempt from state tax, but may pay on unrelated business income
Estimated tax payments for Delaware Businesses
Businesses in Delaware must make estimated tax payments if they expect to owe more than $5,000
in state income tax for the year. These prepayments help avoid underpayment penalties and interest.
Payment Deadlines
1st payment
April 1
(50% of estimated tax)
2nd payment
June 15
(20% of estimated tax)
3rd Payment
Sept 15
(20% of estimated tax)
4th Payment
Dec 15
(10% of estimated tax)
Who should pay
C Corporations
Required to make estimated tax payments if they expect to owe any corporate income tax for the year.
S Corporations
Generally, not required to pay estimated tax at the entity level; shareholders pay individually on pass-through income.
Partnerships & LLCs taxed as partnerships
No entity-level estimated payments; partners or members pay individually on their share of income.
LLCs, LPs & GPs (Alternative-Entity Tax)
Flat annual tax of $300, due June 1 — no quarterly estimated payments required.
Missed Payments: Late or missed estimated payments may result in interest and penalties from the Delaware Division of Revenue.
Penalties and Interest for Business in Delaware
If your business doesn’t pay the required tax by the original due date,
penalties and interest may apply—even if you’ve filed an extension.
Late Payment Penalty
An additional 0.5% per month, not to exceed 25%, is charged for failure to pay the full tax liability shown on a timely filed return.
Late Filing Penalty
Returns filed after the due date are subject to a 5% penalty per month, up to a maximum of 50% of the total tax due.
Interest
Interest accrues at 1% per month from the original due date until the tax is fully paid.
Estimated Tax Underpayment
A penalty of 1.5% per month applies if estimated tax installments are not paid, paid late, or underpaid.
How TaxZerone can Help You?
TaxZerone simplifies your Delaware business tax compliance by supporting federal tax filings and guiding you through state filing requirements. Whether you need to file federal business returns, request extensions using Form 7004, or understand Delaware-specific forms and deadlines, TaxZerone ensures a smooth and accurate filing experience every step of the way.
Stay compliant and avoid last-minute stress!
File your federal returns, request business tax extensions, and get
step-by-step guidance for Delaware state filings — all in one place.
Frequently Asked Questions
1. What forms does my business need to file in California State?
The forms your business must file in Delaware depend on its entity type. Sole proprietors and single-member LLCs file Form PIT-RES, PIT-NON, Schedule C, and a Gross Receipts Tax Return. Partnerships and multi-member LLCs file Form PRT-RTN and PRT-PSI. C corporations file Form CIT-TAX and related schedules, while S corporations file Form SCT-TAX with shareholder schedules. Employers must file Form WTH-TAXand Form W-3. All businesses also need a Delaware Business License and may owe Gross Receipts Tax.
2. Do LLCs and Partnerships pay income tax in Delaware?
3. How do I register my business for Delaware taxes?
4. Does Delaware accept consolidated returns?
No. Delaware does not allow consolidated corporate income tax returns. Each corporation in a consolidated group must file its own separate return, reporting income and deductions as if it filed independently for federal tax purposes.
5. Does Delaware accept corporate income tax returns filed via magnetic media?
No. Delaware does not accept corporate, S-corporation, partnership, or fiduciary tax returns submitted through magnetic media (such as hard drives or floppy disks). All corporate income tax returns and attachments must be filed in paper form.
