Renewal Filings in Delaware
Corporate
Until the last couple of years, the annual report was not required to be filed in order for a corporation to remain in good standing with the Delaware Secretary of State. Now is a different story, however, and it’s changed the renewal-for-void process a bit. If your corporation went void on 3/1/09 or later, you’ll be required to pay all tax, penalties, and interest PLUS file ALL annual reports which were due at the time your corporation was declared void. The reasoning here is that 2009 is the first year a corporation would be voided for not filing the annual report. A quick note about this – if the corp did file their required annual reports and was voided for non-payment of their taxes, they’re not required to file the A/Rs again.
If you ever have questions or reservations about filing a document involving taxes or annual report, the folks in the franchise tax department are extremely knowledgeable and helpful. They’re easily reached, too! You can call them at 302-739-3077, email them at dosdoc_ftax@state.de.us, or even chat with them live online: http://corp.delaware.gov/contact.shtml (scroll down to the last option on the page).