What a company files in United States [US]
Every entry below is the rule as United States publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.
A template, not your deadline
This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.
How the financial year is set — Chosen by the company
A US entity adopts its tax year by filing its first federal income tax return: either the calendar year or a fiscal year of 12 consecutive months ending on the last day of any month except December (a 52-53 week year is also allowed). The choice drives the federal return deadline only — Delaware franchise tax, annual report and LLC tax fall on fixed calendar dates regardless of the tax year.
Delaware annual report and franchise tax (domestic corporation)
Fixed date
Filed to
Delaware Division of Corporations, Department of State
Who it applies to
Only these legal forms — Corporation
Every corporation incorporated in Delaware, including a corporation with no activity and no income. LLCs, LPs and GPs file no annual report — they pay the annual tax instead.
Deadline
1 March, every year. A calendar date fixed by statute, independent of the financial year.
If missed
USD 200 penalty for failure to file a completed annual report by 1 March, plus interest of 1.5% per month on the unpaid tax and penalty.
State fee
$175 — $250,000
Annual report filing fee of USD 50 (non-exempt corporation) or USD 25 (exempt corporation), plus franchise tax: minimum USD 175 under the authorized shares method, minimum USD 400 under the assumed par value capital method, maximum USD 200,000, or USD 250,000 for a Large Corporate Filer.
Proof of filing
Filed annual report receipt and franchise tax payment confirmation issued by the Delaware Division of Corporations.
Delaware annual report of a foreign corporation
Fixed date
Filed to
Delaware Division of Corporations, Department of State
Who it applies to
Only registered foreign entities
A corporation formed outside Delaware (in another US state or abroad) that has qualified to do business in Delaware. It files this report but pays no Delaware franchise tax.
Deadline
30 June, every year. A calendar date fixed by statute, independent of the financial year.
If missed
USD 250 is added to the filing fee for a late annual report. If a foreign corporation fails to file for any two-year period, the Secretary of State may terminate its authority to do business in Delaware (8 Del. C. § 375).
State fee
$250
Filing fee for the foreign corporation annual report under 8 Del. C. § 391(a)(8).
Proof of filing
Filed foreign corporation annual report receipt from the Delaware Division of Corporations.
Delaware annual tax for LLC, LP and GP
Fixed date
Filed to
Delaware Division of Corporations, Department of State
Who it applies to
Only these legal forms — LLC, LP, GP
Every domestic and every foreign LLC, LP and GP formed or registered in Delaware, regardless of activity or income. No annual report is filed — only the tax is paid.
Deadline
1 June, every year. A calendar date fixed by statute, independent of the financial year.
If missed
USD 200 for failure to pay by 1 June, plus interest of 1.5% per month on the tax and penalty.
State fee
$400
USD 400 is the amount now in the statute (6 Del. C. § 18-1107(b)) and on the Division of Corporations tax instructions page. Some Division FAQ pages still show the previous USD 300 — check the amount shown on the payment screen before paying.
Proof of filing
Payment confirmation for the annual LLC/LP/GP tax issued by the Delaware Division of Corporations.
Federal corporate income tax return (Form 1120)
Formula, not a date
Filed to
Internal Revenue Service (IRS)
Who it applies to
Only these legal forms — Corporation, LLC taxed as a corporation
Every domestic corporation must file, whether or not it has taxable income. An LLC files Form 1120 only if it has elected to be taxed as a corporation; otherwise it files Form 1065 or reports on the owner's return.
Deadline
Day 15 of month 4 after the end of the financial year.
Extensions and exceptions: The 15th day of the 4th month after the end of the tax year (15 April for a calendar-year corporation), except that a corporation with a tax year ending 30 June files by the 15th day of the 3rd month. Form 7004 gives an automatic extension of time to file; it does not extend the time to pay.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
5% of the unpaid tax for each month or part of a month the return is late, up to 25% of the unpaid tax. For a return required to be filed in 2026 that is more than 60 days late, the minimum penalty is the smaller of the tax due or USD 525.
Proof of filing
IRS e-file acceptance acknowledgement or stamped copy of the filed Form 1120, together with the Form 7004 acknowledgement if the deadline was extended.
Information return on transactions with related parties (Form 5472)
Formula, not a date
Filed to
Internal Revenue Service (IRS)
Who it applies to
Only above a threshold — foreignOwnership ≥ 25 %
A US corporation with at least one direct or indirect 25% foreign shareholder at any time during the tax year, and a US disregarded entity wholly owned by a foreign person, in each case where there was a reportable transaction with a related party. A foreign-owned disregarded LLC files a pro forma Form 1120 with Form 5472 attached even though it has no income tax filing obligation of its own.
Deadline
Day 15 of month 4 after the end of the financial year.
Extensions and exceptions: Filed as an attachment to the income tax return (or pro forma Form 1120) and due at the same time, including extensions obtained on Form 7004.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
USD 25,000 for failure to file on time or in the prescribed manner, plus a further USD 25,000 for each 30-day period, or part of one, that the failure continues more than 90 days after the IRS notifies the taxpayer.
Proof of filing
Copy of the filed Form 5472 with the Form 1120 or pro forma Form 1120 it was attached to, and the IRS filing acknowledgement.
Beneficial ownership information report (FinCEN BOIR)
Formula, not a date
Filed to
Financial Crimes Enforcement Network (FinCEN), US Department of the Treasury
Who it applies to
Only registered foreign entities
Only entities formed under the law of a foreign country that have registered to do business in a US state or tribal jurisdiction. Entities created in the United States are exempt, and a reporting company does not report beneficial owners or company applicants who are US persons.
Deadline
Due within 30 calendar days after the foreign entity's registration to do business in the United States becomes effective; foreign entities registered before 26 March 2025 were due by 25 April 2025. An updated report is due within 30 days of any change to previously reported information.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
Civil and criminal penalties apply under the Corporate Transparency Act (31 U.S.C. § 5336(h)) for wilful failure to report or for reporting false information. Confirm current amounts with FinCEN before relying on a figure.
Proof of filing
FinCEN BOIR submission confirmation containing the BOIR ID.