Delaware: impuesto corporativo sobre la renta, impuesto de franquicia o privilegio y informe anual obligatorio.
Cada dato de abajo cita la página oficial que leímos y el día en que la leímos. Cuando una regla sigue en confirmación, la página lo dice en lugar de mostrar un cero.
Hechos verificados
La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.
Impuesto corporativo sobre la renta
Sí
8.7 percent of federal taxable income allocated and apportioned to Delaware
Franquicia o privilegio
Sí
All corporations incorporated in Delaware must file an annual report and pay a franchise tax for the privilege of being incorporated; the tax is administered by the Secretary of State's Division of Corporations. Minimum $175 under the Authorized Shares method and $400 under the Assumed Par Value…
Informe anual de la entidad
Sí
Received no later than March 1 of each year with the franchise tax payment; penalty for not filing a completed annual report by March 1 is $200 and interest runs at 1.5 percent per month
Vencimiento de la declaración
Regla publicada
April 15 of the following year
Prórroga
Sin verificar
'A request for an automatic extension of six months to the Internal Revenue Service will automatically extend by six months the filing date for the Delaware return.' and 'a timely filed extension extends the due date for filing a final return but does not…
Sin verificarSin actividad / impuesto mínimo
A corporation doing business in Delaware must file Form CIT-TAX 'regardless of the amount, if any, of its gross income or its taxable income.' A Delaware corporation whose activities are limited to…
Guía larga en revisión profesional
Fechas, prórrogas y pagos
La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.
- Presentación
Presentación de la declaración
April 15 of the following year
15th day of the fourth month following the close of the fiscal year
- Informe de la entidad
Informe de la entidad
Received no later than March 1 of each year with the franchise tax payment; penalty for not filing a completed annual report by March 1 is $200 and interest runs at 1.5 percent per month
Corporations with tax of $5,000 or more pay estimated franchise tax in quarterly installments (40 percent June 1, 20 percent September 1, 20 percent December 1, remainder March 1). Electronic filing of domestic corporation annual reports…
Recibe la guía de Delaware por correo
Te enviamos esta misma página con sus fuentes, y te avisamos si cambia una fecha.
Estados relacionados
Elegidos porque su perfil de presentación corporativa coincide con este.
Ver los 51 estados y D.C.