Fees
State of Delaware Filing Fees for the 2008 Tax Year |
||
| Non-Profits | $25.00 | |
| Corporations - 3,000 Authorized Shares or less | $100.00 | |
| LLCs & LPs | $250.00 | |
| Delaware Business Filings Processing Fee | $29.00 | includes unlimited access to filing history and
PDF copies of previous filings, made through our service. |
Recalculation options
If applicable, you can recalculate your tax through our systems on a real-time basis with the state:
Assumed Par Value Capital Method - To use this method you MUST supply figures for all issued shares (including treasury shares) and total gross assets. If an amendment changing your stock or par value was filed with the Division during the year, issued shares and total gross assets for EACH PORTION of the year must be given within 30 days of the amendment date. Total Gross Assets shall be those 'total assets' reported on U.S. FORM 1120, Schedule L (Federal Return) relative to the company's fiscal year ending in the calendar year of the report. Tax rate under this method is $200.00 per million or portion of a million.
Instructions for Calculating Franchise Tax - Divide total gross assets by total issued shares carrying to 6 decimal places (this is your assumed par). If the assumed par is the same or greater than the stated par value, multiply the assumed par by the TOTAL AUTHORIZED SHARES (this is your assumed par value capital). If assumed par value capital is greater than 1,000,000, round up to the next million and multiply $200 per million (e.g. 10,002,000 = 11 x $200). If less than 1,000,000 divide by 1,000,000 and multiply by $200. Should your assumed par be less than the stated par value multiply the authorized stock by it's respective par value and continue with calculation.
Proration of Tax - If you filed an Amendment during the year, use the above calculation for EACH AMENDMENT. Then do the following: Divide the number of days Each amendment was in effect during the year by 365 (366 if a leap year) and multiply by tax calculated, then add totals together. This is your pro-rated tax.