Delaware Business Incorporators Year-End Guide 2026: Form, Close or Tidy Up Before January
Every December, the same two questions land in founders' inboxes. "Should we form the company now or wait until January?" And, from the other side of the table: "We're shutting down the side project. Can we close it before the new year?" Both come down to one Delaware rule about dates, and getting it wrong can cost you a full year of state tax.
Delaware Business Incorporators, Inc. (DBI), the Wilmington filing service and registered agent, publishes the calendar details on its fee schedule, annual-requirements page and ordering FAQ. We turned them into a season-by-season plan for the end of 2026 and the first half of 2027. This is general information, not legal or tax advice. Your accountant or attorney should make the final call on timing.
The One Rule That Shapes Year-End Timing
DBI's annual-requirements page spells it out: Delaware assesses annual taxes if an entity is active in the Division of Corporations' records at any time from January 1 to December 31 of the tax year. For LLCs, LPs and GPs, it adds that there is no proration. DBI's pricing page lists that tax at $400, due June 1 of the following year.
In plain terms, according to those pages: an LLC that exists for a single day in 2026 is treated the same as one that existed all year. That's why the date on your formation, or your cancellation, matters so much in the last weeks of the year.
October: Use the Code While It Lasts
When we checked DBI's site in October 2026, its banner read: save 10% on your order with code OX10, expiring October 31, 2026. The banner doesn't say whether state fees are included, so check the total at checkout. If you already know you'll need a good standing certificate, a kit or a filing before spring, ordering it before October 31 lets the code take 10% off.
After the code ends, there's still the free Delaware Incorporation Handbook. DBI says requesting it, by email or as a physical copy, also gets you a discount code worth $20 on a future order.
November and December: Forming a New Company
If you're forming a Delaware LLC near the end of the year, DBI's ordering FAQ offers a useful control: the formation date is effective immediately unless you select a different filing date on your order. That means you can place the order in December and choose a date in January.
Whether that's right for you depends on your plans. A company formed in December starts life a few weeks earlier, which some founders need for a contract, a bank account or an investor. A January date avoids being active during 2026 at all. Ask your tax professional which matters more in your case before you pick.
A few practical notes for holiday-season orders:
- Same-day processing applies to orders received Monday to Friday between 8:30 a.m. and 3:00 p.m. Eastern, excluding holidays. Orders received outside business hours are registered the next business day.
- Proof of filing: the state returns a stamped document in 1 to 3 business days, which DBI emails to you.
- Rush options for new formations are $100 total for 24-hour service and $200 total for same-day service.
- Agent fees: the first 12 months of registered agent service are included with a new formation.
December: Closing a Company Before the New Year
The same rule works in reverse. If a Delaware company you no longer use is still active on January 1, 2027, it's in the records for the 2027 tax year too. DBI handles both kinds of closing:
- Cancellation of an LLC: $225 DBI processing fee plus a $220 state filing fee, plus any past-due taxes.
- Dissolution of a corporation: $225 DBI processing fee plus a $194 state filing fee, plus any past-due franchise taxes.
Two conditions from DBI's dissolution page matter here. The company must be in good standing before the filing can be processed, and annual report obligations should be satisfied first. If the company has gone void, it has to be revived before it can be closed. Rush service for revivals and cancellations costs more than for new formations: $200 total for 24-hour service and $400 total for same-day service. Don't leave this until the last business days of December.
Year-End Services at a Glance
Four DBI services that come up around the turn of the year, with the prices DBI listed in October 2026.
Prices change often; the brand's site always shows the current price.
January and February: Paperwork Season
The new year brings bank reviews, loan renewals and contract paperwork, and many of them ask for proof that your company is current. DBI sells Delaware certificates of good standing in two versions: a short form at $149 total, which confirms the company is current with franchise taxes (and, for corporations, annual reports), and a long form at $274 total, which adds a history of every document filed. DBI says its direct connection to the state usually gets a certificate in under 60 minutes.
Keep an eye on your inbox for DBI's registered agent renewal, too. DBI bills it three months before your formation anniversary, so a company formed in April sees the invoice in January: $100 a year with a US billing address, $120 with a non-US one.
March 1 and June 1: The Two Big Deadlines
| Entity | What's due | Due date | If late |
|---|---|---|---|
| Corporation | Annual report plus franchise tax; most pay $225 ($175 tax + $50 report) | March 1 | Penalty plus 1.5% interest per month (DBI lists $125 on one page and $200 on another) |
| LLC, LP, GP | $400 annual tax; no annual report for LLCs | June 1 | $200 penalty plus 1.5% interest per month |
| Foreign corporation | $250 franchise tax | June 30 | $200 late fee |
Corporations that use a different share structure can owe more than the minimum, and DBI's page links to the state's calculators. Confirm current amounts with the Delaware Division of Corporations before you budget.
Want Someone Else to Watch the Calendar?
DBI offers a Done-For-You Tax Compliance Service for current registered agent clients. It files the annual report and pays the franchise tax for you, and DBI promises that if it misses the deadline, it will pay the penalty and interest. The fine print: it's billed on top of the registered agent fee, it requires auto-pay, state fees over $400 need separate arrangements, and DBI sends a sales order for approval rather than listing a price on the page.
Expanding Into Another State in 2027?
If a new year means a new office, warehouse or employee elsewhere, your Delaware company may also need to register in that state. DBI lists foreign qualification at a $250 processing fee plus a $100 registered agent fee ($120 for non-US billing) plus the other state's filing fees. Many states ask for a Delaware good standing certificate as part of that filing, so you may need one first.
Your Year-End Checklist
- Use OX10 for 10% off before October 31, 2026, or request the handbook for its $20 code.
- Forming late in the year? Decide with your advisor whether to pick a January filing date.
- Closing a company? Make sure it's in good standing and file well before December 31.
- Order good standing certificates before your bank or lender deadline.
- Put March 1 (corporations) and June 1 (LLCs, LPs, GPs) in your calendar.
Plan Your Year-End Filing With DBI →
The Bottom Line
The end of the year is when Delaware's calendar rules bite: no proration on LLC taxes, and a company that's active on January 1 is in the books for the whole year. DBI gives you the tools to time it, from a selectable filing date to cancellation, revival and good standing services. Order early, check the dates with your advisor, and visit our Delaware Business Incorporators deals page before you file.
How we wrote this: King Review researched Delaware Business Incorporators using its official website, fee schedule, annual-requirements page, ordering FAQ and service pages in October 2026. This article is general information, not legal or tax advice, and state fees and deadlines can change. We haven't personally used this service and we don't invent ratings or discount codes. We may earn a commission if you buy through our links, at no extra cost to you.