Delaware Annual Tax and the IRS Information Return: Keep Separate Completion Records
· 5 min read
The answer for this situation
The word annual can hide two different obligations in one conversation. An owner may have paid a Delaware annual tax and reasonably ask whether the company's annual work is now finished. The answer requires identifying the agency, the entity category and the particular filing question. Build a two-agency ledger instead of a single annual-compliance checkbox. One side records the state action and its evidence; the other records the federal reporting facts and any return work. This lets the owner retain a completed task without treating its receipt as evidence for an action it does not establish.[1] [2] [3, p.2]
Which facts change the answer?
The collected Delaware guidance distinguishes the annual tax for domestic LLCs and registered foreign LLCs from an annual-report requirement for that category. The prior-year due-date rule has qualifications, including earlier payment issues connected to cancellation or cessation, and registered series require their separate review. Those state rules are not a substitute for the federal Form 5472 inquiry. For a foreign-owned U.S. disregarded entity, the applicable federal obligation depends on the relevant entity, year and reportable transactions, with the stated exception reviewed on its conditions. This article does not offer Delaware payment or filing services as part of the supported federal preparation package.[1] [2] [3, p.2]
The official requirements, compared
| Question or field | Official instruction | Conditions and limits | Source |
|---|---|---|---|
| Llc annual tax | Delaware’s current instructions require a$400 annual tax for domestic LLCs and registered foreign LLCs, without an annual report for that entity category. | Domestic or foreign LLC formed or registered in Delaware Registered series have an additional annual tax of $100 per registered series under 18-1107(b). | [1] [2] |
| Due | The prior year’s Delaware annual tax for the specified entities is due on or before June1. | Annual taxes for the prior year Cancellation and other cessation filings can trigger earlier payment; see 18-1107(c). | [1] [2] |
| Reportable transaction trigger | A reporting corporation generally files Form 5472 when it has a reportable transaction with a foreign or U.S. related party during the tax year. Operating revenue alone does not determine the filing requirement. | — | [3, p.2] |
| De proforma required | A foreign-owned U.S. DE subject to Form 5472 filing attaches Form 5472 to a pro forma Form 1120 and files by the Form 1120 due date, including a valid extension. | — | [3, p.2] |
| De tax year | A foreign-owned U.S. DE uses the tax year its owner uses for U.S. tax filing. If the owner does not have such a tax year, the DE uses a calendar year. | — | [3, p.2] |
| Part5 other de transactions | A foreign-owned U.S. DE checks Part V and attaches a description for other specified transactions not reported in Part IV, including receipts and payments connected with formation, dissolution, acquisition, disposition, contributions and distributions. | Foreign-owned U.S. disregarded entity. The relevant transactions have not been reported in Part IV. | [3, p.6] |
Read the requirements in context
Records sufficiency
Keep permanent books and records sufficient to establish the correctness of the federal return and the treatment of related-party transactions, together with the detailed requirements of Regulations section 1.6038A-3.[3, p.3]
Foreign owned us de definition
A foreign-owned U.S. disregarded entity is a domestic disregarded entity wholly owned by a foreign person. Its treatment as a corporation for these purposes is limited to the reporting requirements related to section 6038A.[3, p.2]
A worked preparation example
This example is hypothetical; it shows how to organize the facts, not an agency decision.
Imagine a hypothetical owner, Ada, whose Delaware LLC has a state-payment confirmation in its records. The folder is labelled annual done, but the owner also made transactions involving the LLC during the relevant year. Ada does not discard the state receipt or use it as proof of an IRS filing. Her ledger identifies the company, the state action, the period to which it relates and the evidence retained. A separate federal section asks about the ownership and classification facts, applicable year and related-party transaction data. If a federal package was prepared or submitted, its own records are linked there. If it has not been addressed, the state completion marker does not fill that gap. Ada also checks that she is using the LLC category rather than instructions for another Delaware entity type. If the company is being cancelled or includes a series-related issue, she flags the applicable state qualification rather than assuming the ordinary overview supplies every answer. The example does not decide Ada's liabilities or pronounce the entity fully compliant. It illustrates how to describe completed and outstanding work accurately across two different authorities.[1] [2] [3, p.2]
Turn the records into a usable filing plan
Use the agency and task in each status label, such as a state payment record or an IRS package record, rather than writing annual filing without context. Keep the supporting receipt or submitted documents connected to their own period. A state no-annual-report rule for a specified entity category does not remove a different federal reporting question, and a federal packet does not prove state tax payment. SpeedEIN's relevant annual or late information-return service should be assessed for its stated federal scope. Where state work is also needed, handle that separately using the current applicable government instructions. This preserves a clear picture without exaggerating what one receipt or one provider engagement accomplishes.[1] [2] [3, p.2]
Three checks before you proceed
- Which agency and specific task does each completion record concern?
- Have the actual Delaware entity category and any special qualification been checked?
- Has the federal reporting question been assessed separately rather than inferred from a state payment?
Related preparation guides
- No IRS Reminder Arrived: Determine the Filing Question From the LLC's Facts
- Personal and LLC Transactions Share a Statement: Build a Reviewable Separation Ledger
- After EIN Assignment: Build Separate Files for IRS Changes and Annual Reporting
Official sources and document versions
Official source versions checked: 2026-11-10
- LLC/LP/GP Franchise Tax Instructions
- TITLE 6
- Instructions for Form 5472 (Rev. December 2024) — Rev. December 2024
Get help with the relevant SpeedEIN service
SpeedEIN provides preparation and support within the scope described on its service pages. Review the supported entity types, required information and current service scope before ordering. IRS decisions, processing and any applicable filing or payment obligations remain governed by the official rules.