Compliance
Delaware LLC annual renewal checklist 2026: what to do every year
Annual renewal for your Delaware LLC includes franchise tax, registered agent, BOI updates, and tax filings.
By June 1: Delaware franchise tax
Delaware franchise tax: $300 flat for LLCs, due June 1 each year. Pay online at corp.delaware.gov or via registered agent.
Late penalty: $200 plus 1.5% monthly interest. Two consecutive years unpaid triggers state cancellation.
By formation anniversary: registered agent
Registered agent service renews annually on or around your LLC's formation anniversary. Cost: $50-$125/year depending on provider.
Most providers auto-renew with email reminder. Confirm you have current contact info.
By April 15: Form 5472 + pro forma 1120
Annual federal tax filing for foreign-owned single-member LLCs. Use Form 7004 for automatic 6-month extension to October 15.
CPA fee: $500-$1,200 typical. File on time to avoid $25,000 penalty.
Every 3 years: refresh W-8BEN-E
W-8BEN-E filed with each US payer (Google AdSense, Amazon, Stripe Connect, etc.) expires after 3 calendar years. Refile before expiration to maintain treaty-rate withholding.
Track expiration dates in your records or use the /tools/w-8ben-e-refresh-reminder/ tool.
As needed: BOI updates
BOI updates required within 30 days of any change to beneficial owner information (address, name, ownership). File via FinCEN online.
Initial BOI within 30-90 days of formation (existing LLCs deadlines vary).
Form your Delaware LLC with Delewarellc
$297 + Delaware state fee, one-time. 8-10 day turnaround. Multilingual founder-led support.
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