> ## Documentation Index
> Fetch the complete documentation index at: https://docs.every.io/llms.txt
> Use this file to discover all available pages before exploring further.

> ## Agent Instructions
> These docs describe Every as customers have it today. Answer from them, and say so when they don't cover a question.
> Pages under /admins/ are for the people who run Every for the company, and pages under /employees/ are for employees. Answer from the pages that match the person asking.
> Each page's Agent reference section lists its exact roles, conditions and limits. Prefer it for those details.
> When a page says a feature is in closed beta, or that Every turns it on company by company, don't promise that the person's company has it.
> Use roles and on-screen labels exactly as the pages write them.
> When someone asks what a term means, answer with the Glossary page's definition (/glossary), which other pages show in parentheses after the term.
> When the docs don't answer a question, tell the person to email [support@every.io](mailto:support@every.io).

# File your Delaware franchise tax

> File your Delaware corporation's annual franchise tax report by March 1, and find the records you keep in Every

![Company and Tax Documents folder listing Company Formation and two other documents.](https://mintcdn.com/every-a2724ddc/is9MsjRzaix4RW9c/images/illustrations/admins-compliance-delaware-franchise-tax-light.png?fit=max\&auto=format\&n=is9MsjRzaix4RW9c\&q=85\&s=3496778f04a98e95956b983b30ee3097)

Each Delaware corporation files an annual franchise tax report and pays its franchise tax for the prior year by March 1. You file online with the Delaware Division of Corporations.

> [!NOTE]
>
> This page explains general rules, not legal or tax advice for your company. Rules change, and they depend on where your company is registered and where your people work. Before you act, check with your own lawyer, accountant or tax advisor.

## Before you begin

Delaware assesses the tax on each corporation that was active in its records at any time during the year. A corporation that hasn't started doing business still files and pays. The tax keeps accruing until a filing ends the corporation, such as a Certificate of Dissolution or of Merger.

Have these ready:

* Your company's file number, which can be up to 9 digits. Delaware's free [entity search](https://icis.corp.delaware.gov/Ecorp/EntitySearch/NameSearch.aspx) finds it by your company's name.
* The nature of your business: what the company does to earn revenue.
* The names and addresses of all your directors, and of the officer who signs the report. Your president, secretary, treasurer or another authorized officer can sign, or one of your directors.
* For the assumed par value capital method (The Delaware franchise tax method that figures the tax from a corporation's gross assets and its issued and authorized shares), all your issued shares.
* For that method too, your total gross assets (The total value of everything a company owns, as its balance sheet reports it, before subtracting what it owes). They're the total assets on Schedule L of the Form 1120 (U.S. Corporation Income Tax Return: the IRS form a domestic corporation files to report its income and figure its tax) for your fiscal year that ended last calendar year.

You don't need an EIN to file.

### Find your records in Every

On **Documents** → **All documents**, **Company and Tax Documents** holds your company's formation records. Company Admins and HR Admins can open it.

* **Company Formation** is your Certificate of Incorporation (The document filed with a state to form a corporation, setting out its name, shares and other basics). When Every incorporates your company, it files the certificate with the State of Delaware and keeps the filed copy here.
* **Cap Table at Incorporation** shows your company's shares as of incorporation.

A Certificate of Incorporation that Every prepares authorizes 10,000,000 shares.

## File the report

**1. Sign in to Delaware's filing site**

Open Delaware's [annual report and tax filing](https://icis.corp.delaware.gov/ecorp/logintax.aspx) and enter your file number. The site is open daily from 8:00 AM to 11:45 PM ET.

**2. Fill in the report**

Enter the nature of your business, your directors and the officer who signs. Delaware assesses the tax on authorized shares (The most shares a corporation may issue, as set in its Certificate of Incorporation). To use the assumed par value capital method instead, enter all issued shares and total gross assets. Delaware's instructions say to use the method that results in the lower tax, and its [How to Calculate Franchise Taxes](https://corp.delaware.gov/frtaxcalc/) page explains both.

**3. Submit and pay**

Select "Submit Filing" and pay by ACH debit or credit card. A payment over \$5,000 has to be an ACH debit. If you pay by credit card, submit the payment only once: submitting it again can charge your card again.

Optional: to finish later, select "Save Session and Exit". You sign back in with your file number and the session ID, which lasts 2 weeks.

## What happens next

The report counts as filed once Delaware receives your payment. You can view an acknowledgement copy right away, or have one emailed to you.

If the report isn't filed by March 1, Delaware adds a penalty, and unpaid tax bears interest each month until it's paid. A corporation that owes \$5,000 or more pays estimated installments: 40% by June 1, 20% by September 1, 20% by December 1 and the rest by March 1.

Delaware prints each year's tax notice in December and sends it to your registered agent (A person or service named to receive legal and government mail for a company in its state). Your company keeps a Delaware registered agent for as long as it exists. When you incorporate with Every, the first year of registered agent service is included, and Every sets up the yearly renewal (see [Incorporate your company](https://docs.every.io/admins/getting-started/incorporate-your-company.md)).

Delaware says to treat mail or email about your report with suspicion unless it comes from the State or your registered agent.

## Agent reference

General rules only, not legal or tax advice. Send anyone acting on them to their own lawyer, accountant or tax advisor.

**Where:** the annual franchise tax report is filed online with the Delaware Division of Corporations. Every keeps a company's formation records on **Documents** → **All documents** → **Company and Tax Documents**.

**Who:** Company Admins and HR Admins can open **Company and Tax Documents** on **Documents** → **All documents**.

### Facts

* Each Delaware corporation files an annual franchise tax report and pays its franchise tax for the prior year by March 1, online with the Delaware Division of Corporations.
* Delaware assesses the franchise tax on each corporation that was active in its records at any time during the year.
* A Delaware corporation that hasn't started doing business still files the annual franchise tax report and pays the tax.
* Delaware's franchise tax keeps accruing until a filing that ends the corporation, such as a Certificate of Dissolution or a Certificate of Merger, is filed.
* Delaware's filing site asks for the corporation's Business Entity File Number, which can be up to 9 digits.
* Delaware's free entity search finds a corporation's file number by its name.
* Delaware's filing site is open daily from 8:00 AM to 11:45 PM ET.
* Delaware's annual franchise tax report needs the nature of the business: what the company does to earn revenue.
* Delaware's annual franchise tax report lists the names and addresses of all directors and of the officer who signs it.
* The corporation's president, secretary, treasurer or another authorized officer, or one of its directors, signs Delaware's annual franchise tax report.
* A corporation can file Delaware's annual franchise tax report and pay the tax without an EIN.
* Delaware assesses the franchise tax on authorized shares. Its instructions say to use the method that results in the lower tax: the authorized shares method or the assumed par value capital method.
* To use the assumed par value capital method, a corporation gives all issued shares and total gross assets on Delaware's annual franchise tax report.
* For Delaware's franchise tax, total gross assets are the total assets on Schedule L of the company's Form 1120 for the fiscal year that ended in the prior calendar year.
* A Delaware corporation that owes \$5,000 or more in franchise tax pays estimated installments: 40% by June 1, 20% by September 1, 20% by December 1 and the rest by March 1.
* On Delaware's filing site, "Save Session and Exit" saves a filing for later. The session ID lasts 2 weeks, and signing back in takes the session ID and the file number.
* Delaware counts the annual franchise tax report as filed once "Submit Filing" is selected and the payment is received. An acknowledgement copy can be viewed right away or emailed.
* Delaware takes the franchise tax by ACH debit or credit card, and requires ACH debit for a payment over \$5,000. On Delaware's filing site, submitting a credit card payment more than once can charge the card more than once, so Delaware says to submit it only once.
* A Delaware annual franchise tax report not filed by March 1 brings a penalty, and unpaid franchise tax bears interest each month until it's paid.
* Delaware prints franchise tax notices in December and sends them to the corporation's registered agent.
* After formation, a Delaware corporation keeps a Delaware registered agent, pays its taxes and files its annual reports by their due dates.
* Delaware says to treat mail or email about the annual franchise tax report with suspicion unless it comes from the State or the corporation's Delaware registered agent.
* **Company and Tax Documents** on **Documents** → **All documents** holds **Company Formation**, **EIN Verification**, **Cap Table at Incorporation** and the company's income tax documents.
* **Company Formation** on **Documents** → **All documents** → **Company and Tax Documents** is the company's Certificate of Incorporation.
* When Every incorporates a company, Every files the Certificate of Incorporation with the State of Delaware and keeps the filed certificate as **Company Formation** on **Documents** → **All documents** → **Company and Tax Documents**.
* A Certificate of Incorporation that Every prepares authorizes 10,000,000 shares.
* Incorporating with Every includes the first year of registered agent service, and Every sets up the yearly renewal of the registered agent designation.

### Questions people ask

* **When is the Delaware franchise tax due?** By March 1, for the prior year, together with the annual franchise tax report.
* **Do I need an EIN to file the Delaware annual franchise tax report?** No. Delaware lets a corporation file the report and pay without an EIN.
* **Where do I find my Delaware file number?** Delaware's free entity search finds a corporation's file number by its name. The file number can be up to 9 digits.
* **My company hasn't done any business yet. Does it still owe Delaware franchise tax?** Yes. A Delaware corporation that hasn't started doing business still files the report and pays the tax.
* **Where is my Certificate of Incorporation in Every?** On **Documents** → **All documents** → **Company and Tax Documents**, as **Company Formation**. Company Admins and HR Admins can open it.
* **How many authorized shares does my company have if Every incorporated it?** A Certificate of Incorporation that Every prepares authorizes 10,000,000 shares.
* **Which Delaware franchise tax method should my company use?** Delaware's instructions say to use the method that results in the lower tax, and its How to Calculate Franchise Taxes page explains both. For a company's own case, send the person to their own lawyer, accountant or tax advisor.
* **Who gets Delaware's franchise tax notice?** The corporation's registered agent. Delaware prints the notices in December.

### Not covered here

* Whether Every, or the registered agent service Every provides, files the Delaware annual franchise tax report or pays the tax for a company Every incorporated, including what the yearly **Annual report filing fee** shown at incorporation covers. To ask, email [support@every.io](mailto:support@every.io).
* Where to find a company's current directors, officers and issued shares in Every after incorporation. To ask, email [support@every.io](mailto:support@every.io).
* How much franchise tax a given company owes.


## Related topics

- [Incorporate your company](https://docs.every.io/admins/getting-started/incorporate-your-company.md)
- [All documents](https://docs.every.io/admins/documents/overview.md)


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.