What are the ongoing filing requirements and dates for a Delaware C corporation, or how can I find a comprehensive list?
I wish I could give you the “definitive list” but there is no such thing. C Corporations are chartered by the state in which they are formed, and as a result, there are 50 such lists‡ one for each state! Well, almost.The best way to approach this is to give you a general list of the things that a corporation needs to attend to. Then you need ( no, strike that) MUST have a corporate attorney. Sure you can do all this yourself, but as they say, when you play lawyer, you have a fool for a client. Seriously, you need to have competent legal counsel. Each state, and indeed, each industry has its own particular filing requirements, and these vary within that group depending upon the size of the company, and whether it is public, operates in more than one venue, has foreign operations, etc.Ok, so here are the things that you will have to file:Corporate annual report ( or something similar) with the state.Payroll tax returns - Federal: 941’s quarterly, due the month after the end of the quarter, 940 - due shortly after year end, W-2’s to each employee by 1/31, W-3+ copies of W-2 due by 2/28 of each yearPayroll tax returns - State : generally, quarterly returns, somewhat like the federal, year end reconciliations, somewhat like the W-3 + W-2 combination sent to the fed.Payroll tax payments: both Fed and State - depending on the size of your payroll, these might be due quarterly all the way down to within a few days after each payroll.Unemployment tax returns - to the state unemployment agency - generally filed quarterly due within a month after the end of each quarter.1099 forms to each independent contractor who is paid more than $ 600 cumulatively during the year, copies to the federal and state governments. These must be sent no later than January 31 of each year.New hire reports - states require filing of a report of any new hiresSales tax returns - due to the state, usually every month, but depending upon the volume of sales, it can range from annual filings to monthly filings, with payments being required.Property tax assessment reports - usually an annual filing, due to the county in which the business operates, usually in the 1st quarter of the year.Form 5500 for any benefit or pension plans, due to the federal government, usually by the end of May for a calendar year corporation.Federal income tax return, form 1120, and its state equivalent, due April 15 of each year (some states still require theirs March 15)OSHA reports to the Federal government, and some state agencies, depending upon the size of your company, and the industry that it is in, may be required.EEOC reports to the Federal government, and some state agencies, depending upon the size of your company and the industry it is in may be required.Excise tax returns, to the federal government, depending upon whether you sell certain items, such as firearms, tires, etc.SEC reports - if you are a public company, there are a whole host of reports ranging from the 10-K, 8-K, etc which must be filed.This list is incomplete. There are other, specialized filings if you are involved in currency transactions, foreign operations, etc. But these are the most common things that C corporations encounter.