Delaware S corporation compliance calendar 2027: the filings and due dates

Each filing, in plain English

Owners' estimated tax payments

When: on April 15, June 15, September 15, January 15. Where: IRS (Form 1040-ES). If missed: An underpayment penalty computed on Form 2210, charged as interest on each short installment.

Income from an S corporation or a partnership is taxed on the owners' personal returns, and the IRS wants that tax paid during the year. Owners who expect to owe $1,000 or more pay in four installments: April 15, June 15, September 15 and January 15 of the following year. Withholding from a salary counts toward the total, which is why many S corporation owners cover it through their own paychecks instead.

Delaware annual withholding reconciliation

When: by January 31 each year. Where: Delaware Division of Revenue.

Delaware withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Delaware Division of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.

Delaware gross receipts tax return

When: by the last day of the 1st month after each quarter. Where: Delaware Division of Revenue. Fee: 0.0945% to 0.7468% of gross receipts by activity, after an exclusion of $100,000 a month ($300,000 a quarter) for most businesses. If missed: 5% a month late, up to 50%, plus interest.

Delaware has no sales tax; businesses operating in the state pay a tax on their own gross receipts instead, at a rate set by the kind of business. Most small businesses fall under the $100,000 a month exclusion and file quarterly returns showing no tax, which are still due. A Delaware company based elsewhere owes nothing here. Dates assume quarterly filing.

Delaware Paid Leave contributions

When: by the last day of the 1st month after each quarter. Where: Delaware Department of Labor. If missed: Interest and late penalties set by the program on premiums paid late.

Delaware's paid family and medical leave program collects contributions from January 2025 at a rate set each year, with up to half deducted from wages, reported every quarter through the Department of Labor's LaborFirst portal. Employers with fewer than ten employees are exempt from most of it and those with 10 to 24 owe only the parental leave part. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.

Delaware unemployment insurance wage report

When: by the last day of the 1st month after each quarter. Where: Delaware unemployment insurance agency. If missed: Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time.

An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.

Annual federal unemployment tax return

When: by January 31 each year. Where: IRS (Form 940). If missed: 5% of the unpaid tax for each month late, up to 25%.

Federal unemployment tax is an employer only tax of 6% on the first $7,000 paid to each employee, reduced to 0.6% for employers that pay state unemployment tax on time. Form 940 reports it once a year, by January 31. Quarterly deposits are due during the year once the liability passes $500. An organization exempt under section 501(c)(3) owes no federal unemployment tax and files no Form 940; other exempt organizations, such as 501(c)(4) and 501(c)(6) groups, do.

Quarterly federal payroll tax return

When: by the last day of the 1st month after each quarter. Where: IRS (Form 941). If missed: 5% of the unpaid tax for each month late, up to 25%, plus failure to deposit penalties of 2% to 15%.

Nearly every employer files Form 941 four times a year, by the last day of the month after each quarter: April 30, July 31, October 31 and January 31. It reconciles what was withheld from employees and what the employer owes in Social Security and Medicare tax against the deposits already made. The smallest employers, those the IRS has told to file Form 944 because their annual liability is $1,000 or less, file once a year by January 31 instead. A payroll provider normally files it; the company is still the one liable.

W-2 forms to employees and the SSA

When: by January 31 each year. Where: Social Security Administration (Forms W-2 and W-3). If missed: $60 to $340 per form depending on how late (the figures for forms due in 2026, adjusted yearly), with no cap for intentional disregard.

Employees need their W-2 to file their own taxes, so the deadline is early: January 31, both for the copy to the employee and the copy to the Social Security Administration. Penalties are per form and grow the longer the forms are late. Payroll providers prepare and file these as part of year end.

Delaware annual report and franchise tax

When: by March 1 each year. Where: Delaware Division of Corporations. Fee: $50 report fee plus franchise tax, $175 minimum (authorized shares method) or $400 minimum (assumed par value capital method). If missed: $200 late penalty plus 1.5% interest a month on the unpaid tax.

Every Delaware corporation files an annual report and pays franchise tax by March 1, online with the Division of Corporations. The tax is computed by one of two methods, and a startup with a large authorized share count should always check the assumed par value method, which usually brings the bill down to $400. Missing March 1 costs $200 plus interest, and a corporation that stays unpaid for a year has its charter voided.

Delaware pass through entity return

When: by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year). Where: Delaware Division of Revenue.

An S corporation or partnership doing business in Delaware files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Delaware returns. Some states charge a minimum tax or filing fee with it; check the Delaware Division of Revenue page.

Federal S corporation return

When: by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year). Where: IRS (Form 1120-S). If missed: $255 per shareholder for each month late, up to 12 months (the 2026 figure, adjusted yearly).

An S corporation files Form 1120-S by the 15th day of the third month after its fiscal year ends, March 15 for a calendar year. The return itself owes no tax in most cases, but the late filing penalty is charged per shareholder per month, so a late return with three owners costs more than most people expect.

Delaware business license renewal

When: by December 31 each year. Where: Delaware Division of Revenue. Fee: $75 a year for the first location, $25 for each additional. If missed: Operating without a license is a violation; the Division assesses the license fee plus penalties and interest.

A company that actually operates in Delaware, with an office, staff or sales there, holds a state business license from the Division of Revenue, separate from its registration with the Division of Corporations. A Delaware company based in another state does not need one. The license expires December 31 and renews online for $75 a year.