LLC fees in Delaware
$110
Are LLC Fees Tax Deductible in Delaware?
Short answer: Yes, as a business expense: Delaware charges $110 to form an LLC; ongoing: None (no annual report for LLCs). $400 annual LLC tax. Due June 1; $200 late penalty plus 1.5%/month interest. Raised from $300 by HB 400 effective for tax year 2026 (first $400 payment due June 1, 2027).
Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Records to keep: Keep the state filing receipt, proof of payment, and your LLC's formation and annual report confirmations.
LLC fees in Delaware
$110
General Business
Yes, as a business expense: Delaware charges $110 to form an LLC; ongoing: None (no annual report for LLCs). $400 annual LLC tax. Due June 1; $200 late penalty plus 1.5%/month interest. Raised from $300 by HB 400 effective for tax year 2026 (first $400 payment due June 1, 2027).
Business justification
Yes, as a business expense: Delaware charges $110 to form an LLC; ongoing: None (no annual report for LLCs). $400 annual LLC tax. Due June 1; $200 late penalty plus 1.5%/month interest. Raised from $300 by HB 400 effective for tax year 2026 (first $400 payment due June 1, 2027). Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Category
- Tax Write-Off Rules