LLC Annual/Biennial Compliance and Good-Standing Packet
DELAWARE LLC ANNUAL/BIENNIAL COMPLIANCE AND GOOD-STANDING PACKET
Negative-route rule: Delaware LLCs do not file an annual report. The recurring Division of Corporations obligation is the annual tax. Do not manufacture a corporation-style report for an LLC.
Dating rule. Every tax amount, deadline, penalty, interest rate, portal, status fee, and certificate fee must be rechecked before each cycle. Dated facts below were verified on 2026-07-27.
Official-source conflict warning. As of 2026-07-27, current 6 Del. C. § 18-1107 states a $400 LLC annual tax, while the Division's LLC/LP/GP instruction page still displays the former $300 figure. Use the current Code and confirm the live amount with the Division or registered agent before payment; do not copy the stale agency-page amount forward.
1. ENTITY RECORD
| Item | Verified information |
|---|---|
| Exact LLC name | [________________________________] |
| Delaware file number | [________________________________] |
| Domestic or registered foreign LLC | ☐ Domestic ☐ Foreign |
| Formation/registration date | [__/__/____] |
| Current Division status | [________________________________] |
| Registered agent | [________________________________] |
| Registered office | [________________________________] |
| Protected series exist | ☐ Yes ☐ No |
| Registered series exist | ☐ Yes ☐ No |
| Number of registered series | [________] |
| Prior-year tax payment receipt | [________________________________] |
Attach the current entity search record, registered-agent statement, prior payment receipt, and any tax or status notice.
2. ANNUAL TAX CALENDAR
Under 6 Del. C. § 18-1107, domestic LLCs and foreign LLCs registered in Delaware pay an annual tax. The tax is due June 1 following the close of the calendar year. An annual statement is sent through the registered agent, but receipt of a statement should not be treated as the only calendar control.
| Calendar control | Date |
|---|---|
| Calendar year assessed | [________] |
| Annual tax due date | June 1, [________] |
| Internal payment target | [__/__/____] |
| Registered-agent statement received | [__/__/____] |
| Payment accepted | [__/__/____] |
| Next statutory re-verification | [__/__/____] |
☐ The LLC was active or registered during the assessed calendar year.
☐ Any planned cancellation, withdrawal, merger, or conversion is reviewed for tax due before the filing becomes effective.
☐ Registered-series taxes are inventoried separately from the LLC tax.
3. CURRENT DATED TAX FACTS
As of 2026-07-27, current § 18-1107 sets the domestic and registered-foreign LLC annual tax at $400 and the annual tax for each registered series at $100. Tax remaining unpaid after the due date bears 1.5% interest for each month or portion of a month. Failure by an LLC to pay by June 1 adds a $200 penalty; a registered series incurs the separate statutory $50 penalty.
| Dated item | Verified value |
|---|---|
| LLC annual tax | $400 as of 2026-07-27 |
| Registered-series annual tax | $100 each as of 2026-07-27 |
| LLC late penalty | $200 as of 2026-07-27 |
| Registered-series late penalty | $50 as of 2026-07-27 |
| Interest | 1.5% per month or portion as of 2026-07-27 |
| Live portal/agent amount rechecked | [__/__/____] |
4. PAYMENT PREPARATION
| Payment field | Verified value |
|---|---|
| LLC tax year | [________] |
| LLC annual tax | $[________] |
| Registered-series tax | $[________] |
| Penalty | $[________] |
| Interest through payment date | $[________] |
| Total live amount | $[________] |
| Payment channel | [________________________________] |
| Confirmation number | [________________________________] |
☐ Entity file number and legal name match the Division record.
☐ Live amount reconciled with the current Code despite the stale $300 instruction-page text.
☐ Payment receipt and registered-agent confirmation retained.
☐ No annual report was prepared for the LLC.
5. GOOD-STANDING CONSEQUENCES
Section 18-1107 provides that a domestic LLC failing to pay the annual tax when due ceases to be in good standing; registered series also cease to be in good standing. Section 18-1108 cancels the certificate of formation or registered-series certificate if the annual tax remains unpaid for three years from its due date.
☐ Current status checked after payment posts.
☐ Any arrears, penalty, and interest are confirmed cleared.
☐ A canceled entity is routed to the separate Delaware LLC revival packet rather than treated as a routine late payment.
☐ No opinion is given here about contracts, inactive-period acts, litigation, licenses, or personal liability.
6. STATUS SEARCH AND CERTIFICATE ORDER
As of 2026-07-27, the Division lists online status at $10, status with tax and history information at $20, a short-form official Certificate of Status at $50, and a long-form Certificate of Good Standing at $175. The online status result is not an official certificate.
| Evidence | Dated fee | Ordered/retained |
|---|---|---|
| Online status | $10 as of 2026-07-27 | ☐ |
| Status with tax/history | $20 as of 2026-07-27 | ☐ |
| Short-form Certificate of Status | $50 as of 2026-07-27 | ☐ |
| Long-form Certificate of Good Standing | $175 as of 2026-07-27 | ☐ |
Confirm the requesting party's certificate type, required wording, apostille/legalization need, and freshness date before ordering.
7. EXCLUDED COMPLIANCE INVENTORY
☐ Federal or Delaware income/gross-receipts tax returns and payments.
☐ Payroll, unemployment, sales/use tax, property tax, or information returns.
☐ Professional, regulated-industry, local, or operational licenses and renewals.
☐ Foreign qualification and reports in other jurisdictions.
☐ Contractual lender, investor, landlord, insurer, bank, or marketplace certifications.
8. NEXT-CYCLE CONTROL
| Task | Owner | Due date |
|---|---|---|
| Recheck §§ 18-1107 and 18-1108 and amendment activity | [Name] | [__/__/____] |
| Confirm Division page/portal has adopted current statutory amount | [Name] | [__/__/____] |
| Reconcile LLC and registered-series inventory | [Name] | [__/__/____] |
| Pay before June 1 | [Name] | [__/__/____] |
| Order official status evidence if needed | [Name] | [__/__/____] |
9. COMPLETION CERTIFICATE
Prepared by: [________________________________]
Official sources rechecked on: [__/__/____]
Authorized payer: [________________________________]
Signature: [________________________________] Date: [__/__/____]
SOURCES AND REFERENCES
- Delaware Code, 6 Del. C. §§ 18-1107 and 18-1108
- Delaware Division of Corporations, LLC/LP/GP tax instructions
- Delaware Division of Corporations, status and certificates
- Delaware Division of Corporations, online entity search
Statute, tax, penalty, interest, portal, status, and certificate facts were verified on 2026-07-27. Reverify before the next June 1 cycle and again immediately before payment.
About This Template
Corporate documents govern how a company makes decisions, records them, and handles disputes between owners, directors, and officers. Proper corporate paperwork is what lets a business take advantage of limited liability, pass clean audits, and survive an acquisition or investor review. Skipping formalities like written resolutions and signed consents is one of the fastest ways for a business owner to lose personal asset protection.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: July 2026
Get your LLC Annual/Biennial Compliance and Good-Standing Packet, done and ready to use
Fill it in for your situation, adjust it for your state, and download the finished Word and PDF. Let the AI do it in about 5 minutes, or finish it yourself in the editor. $99 one time, or go Pro for access to every document and every Ezel app.