When is the Delaware franchise tax due in 2026?

Delaware C-Corps owe their franchise tax and annual report by March 1, 2026 (which falls on a Sunday, shifting the deadline to March 2). 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, 2026.

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

Form 1120 is due April 15, 2026 for calendar-year C-Corps. A 6-month automatic extension is available via Form 7004, pushing the extended due date to October 15, 2026. 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?

Form 1120-S (S-Corp) and Form 1065 (partnership/multi-member LLC) are due March 15, 2026. Because March 15 falls on a Sunday in 2026, the deadline shifts to March 16. A 6-month extension is available, pushing the extended due date to September 15, 2026.

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 registered entities often have their first-year minimum waived. 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.

Free Tool

2026 Startup Tax Compliance Calendar

Generate your full year of federal, state, franchise, and local tax deadlines, with dates, forms, and amounts where applicable. Built for VC-backed startups in the top 10 incorporation states.

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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	—
Feb 28, 2026	Federal info return Federal (IRS)	Form 1099-MISC paper filing deadline (if paper) Form 1099-MISC Source	—
March 2026
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	$450 min ($400 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 30, 2026	Federal payroll Federal (IRS)	Form 941: Q1 2026 quarterly payroll tax return Form 941 Source	—
June 2026
Jun 1, 2026	State income Delaware	Q1 estimated state corporate income 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.	—
Jun 15, 2026	Federal income Federal (IRS)	Q2 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W)	—
July 2026
Jul 31, 2026	Federal payroll Federal (IRS)	Form 941: Q2 2026 quarterly payroll tax return Form 941 Source	—
September 2026
Sep 1, 2026	State income Delaware	Q2 estimated state corporate income tax Form 1100-T	—
Sep 15, 2026	Federal income Federal (IRS)	Q3 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W)	—
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 1, 2026	State income Delaware	Q3 estimated state corporate income tax Form 1100-T	—
Dec 15, 2026	Federal income Federal (IRS)	Q4 estimated corporate income tax Corporate estimated tax worksheet (former Form 1120-W)	—

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

Want this on autopilot?

Tax & Compliance Autopilot is included in every StartupCFO plan. It tracks every deadline and jurisdiction, and your CPA team prepares and files federal, state, franchise, and local returns wherever you operate.

Frequently Asked Questions

When is the Delaware franchise tax due in 2026?: Delaware C-Corps owe their franchise tax and annual report by March 1, 2026, which falls on a Sunday, shifting the deadline to March 2. 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?: April 15, 2026 for calendar-year C-Corps. A 6-month extension via Form 7004 pushes the extended due date to October 15. Quarterly estimated payments due Apr 15, Jun 15, Sep 15, 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 registered entities often have their first-year minimum waived. 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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