When is the Delaware franchise tax due in 2026 and 2027?

Delaware C-Corps owe their franchise tax and annual report by March 1 each year: March 2, 2026, because March 1 fell on a Sunday, and March 1, 2027. The floor is $175 in franchise tax under the Authorized Shares method or $400 under the Assumed Par Value Capital method, plus the $50 annual report fee. Delaware LLCs owe a flat $300 by June 1.

When is the C-Corp tax return (Form 1120) due in 2026 and 2027?

Form 1120 is due April 15 for calendar-year C-Corps, in both 2026 and 2027. A 6-month automatic extension via Form 7004 moves the due date to October 15. Estimated tax payments are due Apr 15, Jun 15, Sep 15, and Dec 15.

When is the S-Corp or partnership return due in 2026 and 2027?

Form 1120-S (S-Corp) and Form 1065 (partnership/multi-member LLC) are due March 15. In 2026 March 15 fell on a Sunday, so the deadline was March 16; in 2027 it is Monday, March 15. A 6-month extension moves the due date to September 15.

What is California's $800 minimum franchise tax?

California requires every corporation, LLC, and LLP doing business in CA to pay an $800 minimum franchise tax, due April 15. This applies even at a loss. Newly incorporated corporations are exempt from the minimum in their first taxable year; LLCs are not. LLCs also pay a graduated LLC fee on top of the $800 if CA gross receipts exceed $250K.

Do I need to file taxes in every state I'm foreign-qualified in?

Yes. Foreign qualification creates a tax filing nexus in that state. Each state has its own franchise tax (often a fixed minimum like $800 in CA or $25-$200,000 in NY) plus income tax on the portion of your income allocated to that state. Use this tool to see the full per-state obligation list.

Does this tool cover sales tax?

No. Sales tax is driven by economic nexus (where your customers are), not state of incorporation. It deserves a separate workflow and depends on your SaaS taxability classification in each state. Talk to our tax team to scope a multi-state sales tax compliance plan.

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Startup Tax Compliance Calendar: 2026 and 2027

Generate your full year of federal, state, franchise, and local tax deadlines, with dates, forms, and amounts where applicable. Covers all 50 states and DC, plus New York City and San Francisco.

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Date	Category	Obligation	Amount
February 2026
Feb 2, 2026	Federal payroll Federal (IRS)	Form 941: Q4 2025 quarterly payroll tax return (1/31 falls on a Saturday) Form 941 Quarterly employer's tax return (Social Security, Medicare, withheld income tax). Source	—
Feb 2, 2026	Federal payroll Federal (IRS)	Form 940: annual federal unemployment tax (FUTA) (1/31 falls on a Saturday) Form 940 Source	—
Feb 2, 2026	Federal info return Federal (IRS)	Form W-2 / W-3: wage statements to employees and SSA (1/31 falls on a Saturday) Form W-2 / W-3 Source	—
Feb 2, 2026	Federal info return Federal (IRS)	Form 1099-NEC: non-employee compensation to recipients and IRS (1/31 falls on a Saturday) Form 1099-NEC Required if you paid any contractor $600+ in 2025. Source	—
March 2026
Mar 2, 2026	Federal info return Federal (IRS)	Form 1099-MISC paper filing deadline (if paper) (2/28 falls on a Saturday) Form 1099-MISC Source	—
Mar 2, 2026	State franchise Delaware	Delaware Franchise Tax + Annual Report (3/1 falls on a Sunday) Annual Franchise Tax Report Use the Assumed Par Value Capital method to minimize tax. Most VC-backed startups owe well under the Authorized Shares method default notice. Source	$225 min ($175 franchise + $50 annual report) up to $200,000 max
April 2026
Apr 15, 2026	Federal income Federal (IRS)	Form 1120: C-Corporation annual income tax return (calendar year) Form 1120 6-month automatic extension available via Form 7004 (extended due date Oct 15). Source	—
Apr 15, 2026	Federal income Federal (IRS)	Q1 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W) Source	—
Apr 15, 2026	State income Delaware	Delaware tentative corporate income tax: 1st payment (50% of estimated tax) Form 1100-T Delaware corporate income tax (8.7%) applies only if you have DE-source income. Most out-of-state startups have $0 DE income.	—
Apr 30, 2026	Federal payroll Federal (IRS)	Form 941: Q1 2026 quarterly payroll tax return Form 941 Source	—
June 2026
Jun 15, 2026	Federal income Federal (IRS)	Q2 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W)	—
Jun 15, 2026	State income Delaware	Delaware tentative corporate income tax: 2nd payment (20%) Form 1100-T	—
July 2026
Jul 31, 2026	Federal payroll Federal (IRS)	Form 941: Q2 2026 quarterly payroll tax return Form 941 Source	—
September 2026
Sep 15, 2026	Federal income Federal (IRS)	Q3 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W)	—
Sep 15, 2026	State income Delaware	Delaware tentative corporate income tax: 3rd payment (20%) Form 1100-T	—
October 2026
Oct 15, 2026	Federal income Federal (IRS)	Form 1120: extended C-Corp return due date Form 1120 (extended) Source	—
November 2026
Nov 2, 2026	Federal payroll Federal (IRS)	Form 941: Q3 2026 quarterly payroll tax return (10/31 falls on a Saturday) Form 941 Source	—
December 2026
Dec 15, 2026	Federal income Federal (IRS)	Q4 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W)	—
Dec 15, 2026	State income Delaware	Delaware tentative corporate income tax: 4th payment (10%) Form 1100-T	—

Educational reference only. Deadlines reflect 2026 calendar-year filers and assume no federal/state fiscal-year election. Confirm with your CPA before filing.

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Frequently Asked Questions

When is the Delaware franchise tax due in 2026 and 2027?: Delaware C-Corps owe their franchise tax and annual report by March 1 each year: March 2, 2026, because March 1 fell on a Sunday, and March 1, 2027. The floor is $175 in franchise tax under the Authorized Shares method or $400 under the Assumed Par Value Capital method, plus the $50 annual report fee. Delaware LLCs owe a flat $300 by June 1.
When is the C-Corp tax return (Form 1120) due in 2026 and 2027?: April 15 for calendar-year C-Corps, in both 2026 and 2027. A 6-month extension via Form 7004 pushes the extended due date to October 15. Quarterly estimated payments are due Apr 15, Jun 15, Sep 15, and Dec 15.
What is California's $800 minimum franchise tax?: Every corporation, LLC, and LLP doing business in CA owes an $800 minimum franchise tax, due April 15, even at a loss. Newly incorporated corporations are exempt in their first taxable year; LLCs are not. LLCs also pay a graduated LLC fee if CA gross receipts exceed $250K.
Do I need to file in every state I'm foreign-qualified in?: Yes. Foreign qualification creates filing nexus. Each state has its own franchise tax minimum plus income tax on the portion of your income allocated to that state.
Does this tool cover sales tax?: No. Sales tax is driven by economic nexus (where your customers are), not state of incorporation. Talk to our tax team to scope a multi-state sales tax compliance plan.

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Estimates only. This tool is for planning and is not tax or legal advice. Your actual position depends on facts this calculator does not see, so confirm the numbers with a qualified CPA or attorney before you file.

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