delaware-franchise-tax

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Original

English

🇨🇳

Translation

Chinese

Delaware Franchise Tax

特拉华州特许经营税申报

File your Delaware annual franchise tax and annual report.

Interactivity note: Always ask the user for missing inputs. If your agent has an
AskUserQuestion
tool (Claude Code, Cursor, etc.), prefer it — structured questions are easier for users to answer. Otherwise, ask in natural language.

为您办理特拉华州年度特许经营税申报及年度报告提交。

交互说明：始终向用户询问缺失的必要信息。若您的Agent具备
AskUserQuestion
工具（如Claude Code、Cursor等），优先使用该工具——结构化问题更便于用户作答。否则，以自然语言形式询问。

Security model

安全机制

This skill does not download or execute any code.
All portal interactions are performed by the user, guided step-by-step by the agent.
If the user opts in to browser automation (Playwright via CDP), the agent may assist with portal navigation — but credit card and banking details must always be entered by the user directly.

本Skill不会下载或执行任何代码。
所有门户交互操作均由用户完成，由Agent提供分步指导。
若用户选择启用浏览器自动化（通过CDP使用Playwright），Agent可协助进行门户导航，但信用卡及银行信息必须始终由用户直接输入。

When to Use

适用场景

Annually before March 1 (C-Corps) or June 1 (LLCs/LPs/GPs)
When your registered agent sends a reminder
When you receive a notice from the Delaware Division of Corporations
Portal hours: 8:00am-11:45pm ET only
Scam warning: Delaware warns about deceptive solicitations. Legitimate notices come from the state or your registered agent only. Discard anything that asks you to pay through a non-official channel.

每年在3月1日（C类公司）或6月1日（LLC/有限合伙/普通合伙）截止日期前
当您的注册代理发送提醒时
当您收到特拉华州公司事务部的通知时
门户开放时间：仅美国东部时间8:00am-11:45pm
诈骗警示：特拉华州官方提醒警惕欺诈性 solicitations。合法通知仅来自州政府或您的注册代理。任何要求通过非官方渠道付款的通知均应丢弃。

Phase 1: Gather Information

阶段1：收集信息

Ask the user for the following (use

AskUserQuestion

if available):

All entity types:

Entity type: C-Corp or LLC/LP/GP
Delaware Business Entity File Number (up to 9 digits)
Registered agent name

For C-Corps, also ask:

Total authorized shares by class and par value (e.g., 10,000,000 shares of Common Stock at $0.00001 par value)
Total issued and outstanding shares as of December 31 of the tax year
Total gross assets as of December 31 (from Form 1120 Schedule L, Line 15 — or estimated from bank balance + investments + receivables)
Nature of business (brief description of how the company generates revenue)

Officers and directors (C-Corps):

Officers: names, titles, addresses
Directors: names, addresses

向用户询问以下信息（若可用则使用

AskUserQuestion

工具）：

所有实体类型通用：

实体类型：C类公司 或 LLC/有限合伙/普通合伙
特拉华州商业实体档案编号（最多9位数字）
注册代理名称

针对C类公司，额外询问：

按类别划分的总授权股份数及面值（例如：10,000,000股普通股，面值$0.00001）
纳税年度截至12月31日的已发行流通股份总数
截至12月31日的总资产额（取自Form 1120 Schedule L第15行——或通过银行余额+投资+应收账款估算）
业务性质（公司营收来源的简要描述）

管理人员及董事（C类公司）：

管理人员：姓名、职位、地址
董事：姓名、地址

Phase 2: Calculate Tax

阶段2：计算税款

LLCs/LPs/GPs

LLC/有限合伙/普通合伙

Flat $300 annual tax. No calculation needed. Skip to Phase 3.

固定**$300**年度税款，无需计算，直接进入阶段3。

C-Corps — Calculate Both Methods

C类公司——两种方法均需计算

Always calculate both methods and recommend the lower one. Show all intermediate values so the user can verify.

务必计算两种方法并推荐税额较低的一种。展示所有中间值以便用户核实。

Method 1: Authorized Shares Method

方法1：授权股份法

Shares <= 5,000:        $175 (minimum)
5,001 - 10,000:         $250
Each additional 10,000: +$85
Maximum:                $200,000

Example: 10,000,000 authorized shares

First 10,000 shares: $250
Remaining 9,990,000 shares = 999 increments of 10,000: 999 x $85 = $84,915
Total: $250 + $84,915 = $85,165

Shares <= 5,000:        $175 (minimum)
5,001 - 10,000:         $250
Each additional 10,000: +$85
Maximum:                $200,000

示例：10,000,000股授权股份

前10,000股：$250
剩余9,990,000股 = 999个10,000股增量：999 x $85 = $84,915
总计：$250 + $84,915 = $85,165

Method 2: Assumed Par Value Capital (APVC) Method

方法2：假定面值资本（APVC）法

Almost always cheaper for startups. Requires a gross assets figure.

Step 1: Assumed Par = Total Gross Assets / Total Issued Shares
Step 2: For each class of shares where assumed par >= stated par:
        use assumed par x number of authorized shares in that class
Step 3: For each class of shares where assumed par < stated par:
        use stated par x number of authorized shares in that class
Step 4: Sum all classes = Assumed Par Value Capital (APVC)
Step 5: Tax = (APVC rounded up to next $1,000,000 / $1,000,000) x $400
Step 6: Minimum tax: $400
Step 7: Maximum tax: $200,000

Example: 10,000,000 authorized shares at $0.00001 par, 1,000,000 issued, $50,000 gross assets

Step 1: Assumed Par = $50,000 / 1,000,000 = $0.05
Step 2: $0.05 >= $0.00001, so use assumed par: $0.05 x 10,000,000 = $500,000
Step 4: APVC = $500,000
Step 5: Round up to $1,000,000 -> 1 x $400 = $400

对初创企业而言几乎总是更划算。需要总资产数据。

Step 1: Assumed Par = Total Gross Assets / Total Issued Shares
Step 2: For each class of shares where assumed par >= stated par:
        use assumed par x number of authorized shares in that class
Step 3: For each class of shares where assumed par < stated par:
        use stated par x number of authorized shares in that class
Step 4: Sum all classes = Assumed Par Value Capital (APVC)
Step 5: Tax = (APVC rounded up to next $1,000,000 / $1,000,000) x $400
Step 6: Minimum tax: $400
Step 7: Maximum tax: $200,000

示例：10,000,000股授权股份，面值$0.00001，已发行1,000,000股，总资产$50,000

Step 1: Assumed Par = $50,000 / 1,000,000 = $0.05
Step 2: $0.05 >= $0.00001，因此使用假定面值：$0.05 x 10,000,000 = $500,000
Step 4: APVC = $500,000
Step 5: 向上取整至$1,000,000 -> 1 x $400 = $400

Filing Fee

申报费用

$50 for non-exempt domestic corporations
$25 for 501(c)(3) exempt corporations

Total due = franchise tax + filing fee

Present both calculations to the user:

Method 1 (Authorized Shares): $XX,XXX
Method 2 (Assumed Par Value):  $XXX
Recommended method:            Method 2
Filing fee:                    $50
Total due:                     $XXX + $50 = $XXX

$50：非免税国内公司
$25：501(c)(3)免税公司

应付总额 = 特许经营税 + 申报费用

向用户展示两种计算结果：

Method 1 (Authorized Shares): $XX,XXX
Method 2 (Assumed Par Value):  $XXX
Recommended method:            Method 2
Filing fee:                    $50
Total due:                     $XXX + $50 = $XXX

Phase 3: File via Portal

阶段3：通过门户申报

The agent can automate the portal using Playwright if Chrome is running with remote debugging enabled. Otherwise, guide the user step-by-step.

若Chrome已启用远程调试，Agent可使用Playwright实现门户自动化操作。否则，为用户提供分步指导。

Automation Setup (Playwright via CDP)

自动化设置（通过CDP使用Playwright）

If the user says "use playwright", "use the browser" or requests similar automation:

Launch Chrome with remote debugging (see
```
reference/ecorp-portal-playwright-notes.md
```
for commands)
Connect via Playwright (see reference for CDP connection snippet)
Portal field reference: See
```
reference/ecorp-portal-playwright-notes.md
```
for:
- All field selector IDs
- Date field workaround (must use JS
```
el.value =
```
  not Playwright
```
.fill()
```
  )
- State dropdown abbreviations (use
```
value="NY"
```
  not
```
label="New York"
```
  )
- Director name fields (separate first/middle/last fields, NOT one name field)
- APVC activation sequence
- Session/eId behavior

若用户表示“use playwright”、“use the browser”或提出类似自动化请求：

启用Chrome远程调试（命令详见

reference/ecorp-portal-playwright-notes.md

）

通过Playwright连接（CDP连接代码片段详见参考文档）
门户字段参考：详见
```
reference/ecorp-portal-playwright-notes.md
```
，包含：
- 所有字段选择器ID
- 日期字段解决方案（必须使用JS
```
el.value =
```
  而非Playwright
```
.fill()
```
  ）
- 州下拉框缩写（使用
```
value="NY"
```
  而非
```
label="New York"
```
  ）
- 董事名字段（分为名/中间名/姓字段，而非单个名字字段）
- APVC激活步骤
- 会话/eId行为

Filing Steps

申报步骤

Navigate: Open https://icis.corp.delaware.gov/ecorp/logintax.aspx
Login: Enter Business Entity File Number. Solve CAPTCHA (if the user shares a screenshot, the agent can try to read it). Click Continue.
Entity verification: Confirm entity name, registered agent, and registered office match your records.
Fill form fields (all on one page):
- Stock info: Issued shares (per-class field, NOT the readonly total), gross assets, asset date (must == fiscal year end)
- Address: Principal business address with state abbreviation
- Nature of business: Select from dropdown (e.g., "Technology/Software")
- Officer: First/middle/last name, title, address
- Directors: Set total count, click "Enter Directors Info", fill first/middle/last name + address for each
- Authorization: First/middle/last name, title, address
- T&C checkbox: Must check
```
chkCertify
```
  before continuing
Recalculate tax: Click "Recalculate Tax" button. Verify the displayed tax matches your calculation from Phase 2. If it still shows the Authorized Shares method amount, the asset date is probably wrong — fix it via JavaScript.
Review: Click "Continue Filing" to see the Review Copy. Verify all data.
Payment: Click "Proceed to Payment". The agent must stop here — credit card and banking details must be entered by the user. If tax exceeds $5,000, ACH payment is required.
Confirmation: After payment:
- Click "Display Confirmation Copy" (
```
onclick="downloadConfirmation();return false;"
```
  ) to save receipt PDF
- Click "Email Confirmation Copy" to email the filed report (opens popup at
```
Email.aspx
```
  , enter email address)
- CRITICAL: "Once you leave this screen, you will no longer be able to obtain a confirmation copy" — save/email before navigating away
- Record the Service Request Number from the URL:
```
srNo=XXXXX
```

访问门户：打开https://icis.corp.delaware.gov/ecorp/logintax.aspx
登录：输入商业实体档案编号。完成CAPTCHA验证（若用户提供截图，Agent可尝试识别）。点击Continue。
实体验证：确认实体名称、注册代理及注册地址与您的记录一致。
填写表单字段（所有字段在同一页面）：
- 股份信息：已发行股份数（按类别填写，而非只读的总计字段）、总资产、资产日期（必须等于财年结束日期）
- 地址：主要营业地址，需填写州缩写
- 业务性质：从下拉框中选择（例如："Technology/Software"）
- 管理人员：名/中间名/姓、职位、地址
- 董事：设置总人数，点击"Enter Directors Info"，为每位董事填写名/中间名/姓+地址
- 授权人：名/中间名/姓、职位、地址
- 条款与条件复选框：必须勾选
```
chkCertify
```
  方可继续
重新计算税款：点击“Recalculate Tax”按钮。验证显示的税款与阶段2的计算结果是否一致。若仍显示授权股份法的税额，可能是资产日期填写错误——通过JavaScript修正。
审核：点击“Continue Filing”查看审核副本。核实所有数据。
付款：点击“Proceed to Payment”。Agent必须在此停止——信用卡及银行信息必须由用户直接输入。若税款超过$5,000，需使用ACH付款。
确认：付款完成后：
- 点击**"Display Confirmation Copy"**（
```
onclick="downloadConfirmation();return false;"
```
  ）保存收据PDF
- 点击**"Email Confirmation Copy"**将已申报报告发送至邮箱（打开
```
Email.aspx
```
  弹窗，输入邮箱地址）
- 重要提示：“一旦离开此页面，您将无法再获取确认副本”——在离开前务必保存/发送邮件
- 记录URL中的服务请求编号：
```
srNo=XXXXX
```

Phase 4: Save Receipt and Remind

阶段4：保存收据并设置提醒

Save the confirmation PDF

保存确认PDF

The downloaded confirmation PDF is the filing record — no need to create a separate one.

The portal downloads the receipt as

Ecorp_Confirmation_<ServiceRequestNumber>.pdf

to the default Downloads folder. Move it to a durable location:

```
~/Documents/Tax/Delaware/<EntityName>/
```
on local disk
A "Tax" or "Corporate Records" folder in cloud storage if available
Keep the original filename — it contains the Service Request Number for future reference

bash

undefined

下载的确认PDF即为申报记录——无需另行创建。

门户会将收据以

Ecorp_Confirmation_<ServiceRequestNumber>.pdf

的格式下载至默认下载文件夹。将其移至永久存储位置：

本地磁盘：
```
~/Documents/Tax/Delaware/<EntityName>/
```
云存储中的“税务”或“公司记录”文件夹（若有）
保留原始文件名——其中包含服务请求编号，便于未来查阅

bash

undefined

Example

mkdir -p ~/Documents/Tax/Delaware/My-Corp-Name mv ~/Downloads/Ecorp_Confirmation_*.pdf ~/Documents/Tax/Delaware/My-Corp-Name/


Ask the user where they keep tax records and move the file there.

mkdir -p ~/Documents/Tax/Delaware/My-Corp-Name mv ~/Downloads/Ecorp_Confirmation_*.pdf ~/Documents/Tax/Delaware/My-Corp-Name/


询问用户的税务记录存储位置，并协助移动文件。

Set a reminder

设置提醒

Remind the user to set an annual reminder for approximately 2 weeks before the deadline:

Mid-February for corporations (March 1 deadline)
Mid-May for LLCs/LPs/GPs (June 1 deadline)

Scheduling options:

Claude Cowork:
```
/schedule
```
for recurring tasks
Claude Code CLI: external scheduler (cron, LaunchAgent)
Any calendar app: set a recurring annual reminder
If
```
~~calendar
```
MCP is available, create the reminder directly

提醒用户在截止日期前约2周设置年度提醒：

2月中旬：针对公司（3月1日截止）
5月中旬：针对LLC/有限合伙/普通合伙（6月1日截止）

可选设置方式：

Claude Cowork：使用
```
/schedule
```
设置 recurring tasks
Claude Code CLI：外部调度工具（cron、LaunchAgent）
任意日历应用：设置年度重复提醒
若
```
~~calendar
```
MCP可用，可直接创建提醒

Reference

参考文档

For detailed calculation formulas and official guidance, see the

reference/

directory:

```
reference/tax-calculation.md
```
— full formulas for both methods with examples
```
reference/filing-instructions.md
```
— fees, payment methods, deadlines
```
reference/faq.md
```
— frequently asked questions
```
reference/ecorp-portal-playwright-notes.md
```
— field selectors, gotchas, and automation tips for the eCorp portal

Official source: https://corp.delaware.gov/paytaxes/ Help line: 302-739-3073, Option 3

如需详细计算公式及官方指南，请查看

reference/

```
reference/tax-calculation.md
```
——两种方法的完整公式及示例
```
reference/filing-instructions.md
```
——费用、付款方式、截止日期
```
reference/faq.md
```
——常见问题
```
reference/ecorp-portal-playwright-notes.md
```
——eCorp门户的字段选择器、注意事项及自动化技巧

官方来源：https://corp.delaware.gov/paytaxes/ 咨询热线：302-739-3073，选项3

Notes

注意事项

This skill does not provide tax advice — consult a tax professional for your specific situation.
The Delaware Division of Corporations portal is the only official filing method.
Late filing incurs a $200 penalty + 1.5% monthly interest.
If franchise tax exceeds $5,000, ACH payment is required (credit cards not accepted above this threshold).
Large Corporate Filers (listed on a national stock exchange with $750M+ in revenue or assets) pay a flat $250,000.

本Skill不提供税务咨询——针对您的具体情况，请咨询税务专业人士。
特拉华州公司事务部门门户是唯一官方申报渠道。
逾期申报将产生**$200罚款 + 每月1.5%利息**。
若特许经营税超过**$5,000**，需使用ACH付款（此金额以上不接受信用卡付款）。
大型企业申报者（在全国性证券交易所上市，营收或资产达$7.5亿以上）需支付固定**$250,000**。