By e-Delaware · Sources checked
Start here: Save the stamped formation certificate, record who owns and manages the LLC, and confirm who receives legal notices as its registered agent. Then work out whether you need an EIN, gather the documents your chosen bank asks for, and review federal and state filing duties. A Delaware LLC formed in 2026 first owes the state's $400 annual tax by June 1, 2027. Delaware's formation instructions confirm the tax timing.
This checklist begins after Delaware has accepted the Certificate of Formation. It is for an LLC created under Delaware law whose founder lives outside the United States. If you have not filed yet, start with our company formation overview. An LLC formed under another jurisdiction's law follows different registration rules.
Know what each document does
| Document or record | Why keep it | Where it comes from |
|---|---|---|
| Stamped Certificate of Formation | Evidence that Delaware filed your LLC certificate. Save the filed copy and any filing receipt. | Delaware returns a stamped filed copy after formation. |
| Certified copy, if requested | An optional state-certified copy. Ask a bank or other recipient whether it needs one before ordering. | Delaware charges an additional $50 for a certified copy. |
| LLC agreement and ownership records | Record the owners' rights and who can act for the company. Keep amendments with the original agreement. | Prepared by the owners, with professional help if needed. |
| EIN assignment notice, if issued | Keep the IRS confirmation with your tax records and account-opening documents. | IRS after an EIN application. |
The state formation instructions describe the stamped copy, optional certified copy, and $50 charge. Delaware law allows an LLC agreement before, at, or after formation; see the Delaware LLC Act. Our post-formation documents service is an option if you want preparation help.
Your first-year checklist
1. Put company records and authority in one place
Store your stamped certificate, filing receipt, agreement, ownership details, and registered agent contact in a place your authorized people can reach. Decide who signs contracts and banking forms for the LLC. If a bank asks for evidence of authority, use the records that reflect your actual arrangement. Do not treat the formation certificate alone as an operating agreement.
2. Keep a Delaware registered agent
Delaware LLCs must maintain a registered agent in the state. Confirm the agent's contact details and how it forwards official notices to you abroad. If you need to change providers, coordinate the state filing and your internal records. Read about our registered agent service or Delaware's agent requirements.
3. Choose the right EIN application route
An EIN is a federal tax ID for a business. The IRS says applicants with no US legal residence, principal place of business, or principal office cannot use the online EIN application. Eligible international applicants may use the telephone, fax, or mail routes described in the current Form SS-4 instructions. Those instructions also explain what to put on the responsible-party line if an eligible foreign person has no SSN or ITIN.
An IRS EIN application is free. If you want help preparing it, see our EIN service. Apply by one method for the entity to avoid duplicate EINs; the IRS gives that instruction on the same page.
4. Ask the bank for its exact document list
The US Small Business Administration lists common account-opening documents: an EIN, formation documents, ownership agreements, and any required business license. Banks may ask for more. Check the bank's rules for founders abroad before paying for an optional certified copy, business address, or other service. An EIN or Delaware filing does not guarantee an account.
If you need a business mailing address, compare the bank's stated requirement with our address service; a mailing address is not a substitute for any physical-presence or verification rule the bank applies.
5. Review federal tax and information returns early
Federal filings depend on who owns the LLC, how it is taxed, and what it does. A US LLC with one foreign owner may be treated as a “disregarded entity” for federal tax. If it has a reportable transaction with its owner or another related party, it may need Form 5472 attached to a limited-information Form 1120. The IRS says a contribution made when the LLC is formed can count. This rule does not apply to every LLC; read the Form 5472 instructions and ask a qualified adviser to review your records and deadlines.
Living abroad does not automatically remove US income tax duties. The IRS explains effectively connected income. Activity in another US state can create registration and tax questions there as well. Our tax services overview explains where we can help.
6. Calendar the first Delaware annual tax
Delaware LLCs do not file a Delaware annual report, but they currently owe a $400 annual tax by June 1 after the calendar year of formation. A 2026 formation therefore has its first due date on June 1, 2027. Late payment carries a $200 penalty and 1.5% monthly interest. Keep the tax notice and payment receipt with your company records. Verify the current amount and pay through Delaware.
Questions founders ask after approval
Do I need to file a federal beneficial ownership report?
As of the source check above, US-created companies, including Delaware LLCs, are exempt from FinCEN beneficial ownership information reporting, regardless of an owner's residence. A foreign entity registering to do business in the US is a different case. The rule has changed before, so check FinCEN's current BOI page when reviewing your obligations.
Is a certified formation copy always necessary?
No. Delaware returns a stamped filed copy and offers a certified copy for an additional $50. Ask the organization requesting your documents whether the stamped copy is sufficient. See Delaware's formation instructions.
Does paying Delaware's annual tax settle federal taxes?
No. Delaware's LLC annual tax is a state obligation. Federal income and information returns depend on your ownership, transactions, and business activity. Use the IRS Form 5472 instructions as a starting point if you have a wholly foreign-owned disregarded LLC, then get advice on your own facts.
About this guide
e-Delaware is a private company formation service, not a government agency. This page links to Delaware, IRS, FinCEN, and SBA sources beside the relevant claims. Rules and fees can change. It is a practical checklist, not advice about your individual legal or tax position. Contact us for questions about our services.