# Source: https://docs.stripe.com/atlas/business-taxes.md

# Business taxes

Business tax basics for startup founders.

> #### Note
> 
> Stripe Atlas doesn’t provide tax or legal accounting advice. Consult tax and legal professionals for advice on how to meet ongoing legal, tax, and accounting obligations that apply to you and your company.

Companies formed in Delaware are subject to yearly tax obligations, including:

- US federal and state corporate income tax as applicable.
- Delaware franchise tax (for C corporations) or annual LLC tax (for Limited Liability Companies).
- An annual tax if your company also operates in other US states.

[Our partners](https://support.stripe.com/questions/legal-and-tax-advice-for-your-stripe-atlas-company) can help with meeting tax requirements for states outside Delaware. Review [key tax season dates](https://docs.stripe.com/atlas/business-taxes.md#tax-timing) to meet any tax deadlines that apply to your business.

## File US Income Tax 

The information you need to prepare your US income taxes depends on your company structure as [C corporations](https://docs.stripe.com/atlas/company-types.md?business-type=ccorp) and [LLCs](https://docs.stripe.com/atlas/company-types.md?business-type=llc) have different tax requirements. Before meeting with an accountant, gather your company’s year-end financial data as part of your [bookkeeping](https://stripe.com/atlas/guides/bookkeeping-and-accounting#what-is-bookkeeping-what-is-accounting) responsibilities.

#### C corporation

Be sure to have the following information for your corporation (as of the last day of the fiscal year that you’re filing for):

- **General business information**: This includes your EIN.
- **Company financials**: You can learn about year-end financial reports in our guide [tax season](https://stripe.com/atlas/guides/tax-season#before-you-speak-to-an-accountant). If you don’t have any revenue or expenses for the past fiscal year, you might still need to file taxes.
- **Company ownership**: Your corporation might have shares held by individual shareholders or business entities. Make sure the information reflects the current ownership.
- **Additional information**: If your company employs people, owns property, operates locally in the US, or operates abroad, you might have additional tax and reporting requirements. Some of the taxes you might want to ask about include:
  - Transfer pricing (if you’re based outside the US).
  - State taxes (if you have business activity in any US state).
  - Sales taxes.
  - Employment taxes.

#### LLC

Be sure to have the following information for your LLC as it stands on the last day of your filing fiscal year:

- **General business information**: This includes your EIN.
- **Company financials**: You can learn about year-end financial reports in our [guide to tax season](https://stripe.com/atlas/guides/tax-season#before-you-speak-to-an-accountant).
- **Company ownership**: Your LLC might have multiple owners (“members”). Make sure the information reflects the current ownership.
- **Additional information**: If your company employs people, owns property, operates locally in the US, or operates abroad, you might have additional tax and reporting requirements. Some of the taxes you might want to ask your accountant about include:
  - Transfer pricing (if you’re based outside the US).
  - State taxes (if you have business activity in any US state).
  - Sales taxes.
  - Employment taxes.

If you’re still waiting for your EIN, you can enter **Applied For** and the application date (which you can find on your Form SS-4 in the Dashboard) in your tax forms.

## Tax partners 

Atlas partners with [startup-focused tax and accounting services](https://support.stripe.com/questions/legal-and-tax-advice-for-your-stripe-atlas-company) who can help you with corporate income taxes. These services offer discounts to Atlas users.

## File taxes in Delaware 

Your company’s tax and reporting obligations in Delaware depend on whether your company is a [C corporation](https://docs.stripe.com/atlas/company-types.md?business-type=ccorp) or an [LLC](https://docs.stripe.com/atlas/company-types.md?business-type=llc).

#### C Corporation

All Delaware C corporations are required to pay the Delaware franchise tax and to file an annual report, which you can [pay online](https://corp.delaware.gov/paytaxes/) if you want to complete it yourself. Even companies with no revenue in the previous fiscal year should expect to pay some amount. You can file this tax yourself, or work with one of our [tax partners](https://support.stripe.com/questions/legal-and-tax-advice-for-your-stripe-atlas-company), or a tax advisor of your choice.

### Delaware franchise tax 

You have the option to recalculate your taxes due on the Delaware website.

Delaware sends notices using a calculation method that results in large tax bills for companies with more than 5,000 shares. Most Atlas companies find they pay less tax when they use the [Assumed Par Value Capital](https://corp.delaware.gov/frtaxcalc/) method instead of the default Authorized Shares method. You can read about [these methods](https://corp.delaware.gov/frtaxcalc.shtml) on Delaware’s website. If the franchise tax isn’t submitted by March 1 2026, there is a 200 USD late fee and interest of 1.5% per month on the tax amount originally due.

#### Pay Delaware franchise tax 

Complete the following steps to pay your Delaware franchise tax. You can save your work and return to it later. Make sure to save your session number. The Delaware portal gives you the option of sending this number to an email address for easier access.

- Login to [the state of Delaware’s website](https://icis.corp.delaware.gov/ecorp/logintax.aspx?FilingType=FranchiseTax) with your seven digit Delaware Business Entity File Number.
  - You can easily find your company’s file number in two ways:
    - Use [Delaware’s entity search tool](https://icis.corp.delaware.gov/ecorp/EntitySearch/NameSearch.aspx) with your company’s legal name.
    - Find the State of Delaware stamp on the second page of your Filed Certificate of Incorporation. You can find this in the [Dashboard](https://dashboard.stripe.com/atlas/company).
- Click on the “File annual report” link.
- Enter your company information:
  - Complete the Stock information section to adjust your taxes owed shown in the upper right corner: enter the number of shares your company has issued, your gross assets (your Total assets on your corporate income tax return), and your Asset date (the same as your end of fiscal year). Then click the Recalculate tax button (can take some time to reload).
  - Complete all of the remaining required fields indicated with a red star.
  - If you haven’t adjusted your list of officers or directors since you incorporated, you can find these individuals in your Board Approval document in your [Dashboard](https://dashboard.stripe.com/atlas/company).
- When all required information is complete, press the green “Continue filing” button to review your information for accuracy.
- After verifying your information is correct, click the green “Proceed” to payment button.
  - You can pay Delaware franchise tax and annual report filing fee either by credit card or ACH.
  - After entering your payment information, push the green “Submit” button to finalize your Delaware state taxes.

#### LLC

Delaware LLCs pay an annual LLC tax, sometimes referred to as the Business Entity Tax. You can file this tax yourself, or work with one of our [tax partners](https://support.stripe.com/questions/legal-and-tax-advice-for-your-stripe-atlas-company), or a tax advisor of your choice.

### Annual LLC tax 

All LLCs formed or registered in Delaware must pay an annual LLC tax, currently at a flat rate of 300 USD. There’s no requirement to file an annual report. If the annual LLC tax isn’t submitted by June 1 2025, there is a 200 USD penalty and interest of 1.5% per month on the tax amount (and penalty) originally due.

#### Pay the annual Delaware LLC tax 

Complete the following steps to pay your annual Delaware LLC tax. You can save your work and return to it later. Make sure to save your session number. The Delaware portal gives you the option of sending this number to an email address for easier access.

- Login to [the State of Delaware’s website](https://icis.corp.delaware.gov/ecorp/logintax.aspx?FilingType=FranchiseTax) with your seven digit Delaware Business Entity File Number.
  - You can find your company’s file number in two ways:
    - Use [Delaware’s entity search tool](https://icis.corp.delaware.gov/ecorp/EntitySearch/NameSearch.aspx) with your company’s legal name.
    - Find the State of Delaware stamp on page 2 of your Filed Certificate of Incorporation, accessible in your [Dashboard](https://dashboard.stripe.com/atlas/company).
- Click the green **Pay taxes** button. You should see a flat 300 USD fee for LLCs.
  - You can pay your Delaware LLC tax fee either by credit card or ACH.
  - After entering your payment information, click the green **Submit** button to finalize your Delaware state taxes.

## State taxes beyond Delaware 

If your company operates in any US states other than Delaware, it might be subject to annual taxation, registration, and reporting requirements in the other states. [Our partners](https://support.stripe.com/questions/legal-and-tax-advice-for-your-stripe-atlas-company) can help you understand the requirements that apply to your business.

## 2026 key tax season dates 

Plan ahead to meet any tax deadlines that apply to your business. Refer to the following information if your company was active in 2025.

#### C Corporation

- March 1, 2026: [Delaware franchise tax](https://docs.stripe.com/atlas/business-taxes.md#file-delaware-tax) due (penalty for late payments: $200 fee and interest of 1.5% per month on the tax amount originally due).
- April 15, 2026: [US federal corporate income tax](https://docs.stripe.com/atlas/business-taxes.md?business-type=ccorp#file-us-corp-tax) due date.
- October 15, 2026: If you filed for an extension, this is the due date for filing [US corporate income taxes](https://docs.stripe.com/atlas/business-taxes.md#file-us-corp-tax).

#### LLC

- March 15, 2026: [US LLC partnership income tax](https://docs.stripe.com/atlas/business-taxes.md?business-type=llc) due, or due date to submit an extension to file taxes later in the year.
- April 15, 2026: US individual income tax due date.
- June 1, 2026: [Delaware annual LLC tax](https://docs.stripe.com/atlas/business-taxes.md?business-type=llc#annual-llc-tax) due.
- September 15, 2026: If you filed for an extension, this is the due date for filing [US LLC partnership income tax](https://docs.stripe.com/atlas/business-taxes.md?business-type=llc).

If your US company has employees or makes payments to US vendors, you might also be required to file a US W-2 or 1099 form by January 31, 2026.

### Tax obligations when dissolving your company 

Even if you are no longer operating your company, you might need to file taxes annually until you officially dissolve your company. Dissolution itself might trigger final tax obligations. Our [tax partners](https://support.stripe.com/questions/legal-and-tax-advice-for-your-stripe-atlas-company) can help determine your specific requirements.

C corporations need to pay franchise tax and file an annual report before dissolution. LLCs can be dissolved only after they pay the annual LLC tax (no annual report is required).

To start the dissolution process, visit the [Company tab](https://dashboard.stripe.com/atlas/company) in your Atlas Dashboard. Consider consulting a lawyer to ensure your company is fully dissolved.

## See also

- [Tax season guide](https://stripe.com/atlas/guides/tax-season)
- [Business taxes guide](https://stripe.com/atlas/guides/business-taxes)
- [Bookkeeping and accounting guide](https://stripe.com/guides/atlas/bookkeeping-and-accounting)
- [State of Delaware’s tax FAQ](https://corp.delaware.gov/taxfaq/)