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    DE · C-Corp formation

    Form C Corp in Delaware

    Incorporate a Delaware C-Corporation — the structure US venture capital expects. ClearFormation files your Certificate of Incorporation with the Delaware Division of Corporations and includes a Delaware registered agent in every plan.

    Business Formation + Registered Agent

    $298first year

    + $89 DE state filing fee

    • Delaware C-Corp formation ($149 one-time)
    • DE Registered Agent — 1 year included ($149/yr after)
    Start your DE C-Corp

    Delaware C-Corp at a glance

    Quick reference for incorporating a for-profit C-Corporation in Delaware with the Delaware Division of Corporations.

    State filing fee$89
    Processing time1-3 business days
    Filing agencyDelaware Division of Corporations
    Registered agentRequired — physical DE street address
    Annual reportAnnual Report + Franchise Tax — $50 (report) + franchise tax, due March 1
    Franchise / corporate tax$175 minimum, scales with authorized shares
    Registered agent (ClearFormation)Included with formation

    Franchise tax: $175 min (authorized shares) or $400 min (assumed par value).

    How to form a C-Corp in Delaware

    There are six steps. File Articles of Incorporation with the Delaware Division of Corporations, pay the $89 state fee, and appoint a Delaware registered agent. Most filings finish in 1-3 business days.

    1. 1

      Step 1: Name your Delaware corporation

      • Your name must include "Corporation", "Incorporated", "Company", or an abbreviation.
      • It must be unique on Delaware Division of Corporations records.
      • Search before you file.
      • Words like "bank" may need approval.
      • ClearFormation runs a name check before we file.
    2. 2

      Step 2: Appoint a Delaware registered agent

      • Delaware requires an in-state contact with a physical DE street address.
      • They accept lawsuits and state mail during business hours.
      • Most founders use a commercial agent for privacy.
      • ClearFormation includes agent service in all 50 states.
    3. 3

      Step 3: File with the Delaware Division of Corporations

      • Submit Articles of Incorporation with the $89 state fee.
      • Processing is usually 1-3 business days.
      • You list your name, agent, authorized shares, and incorporator.
      • ClearFormation prepares and files online for you.
    4. 4

      Step 4: Issue stock and adopt bylaws

      • Hold an organizational meeting: adopt bylaws, appoint directors, elect officers, and issue founder stock.
      • If stock vests, file an IRS 83(b) election within 30 days.
      • Included with ClearFormation.
    5. 5

      Step 5: Get your EIN from the IRS

      • You need an EIN to open a US bank account, hire staff, and file Form 1120.
      • The IRS issues EINs for free.
      • ClearFormation can file Form SS-4 for you — including for non-US founders without an SSN.
    6. 6

      Step 6: Stay compliant in Delaware

      • Delaware requires the Annual Report + Franchise Tax ($50 (report) + franchise tax), due March 1.
      • $175 Minimum, scales with authorized shares.
      • ClearFormation tracks deadlines and pre-fills your report.

    Form your DE C-Corp now

    We prepare the filing, include a DE registered agent, and walk you through bylaws and stock.

    Questions?

    How much does a Delaware C-Corp cost?

    • One-time state filing fee to the Delaware Division of Corporations
    • Ongoing state reports and any franchise or income tax
    • Federal EIN and annual Form 1120 corporate tax return

    One-time Delaware formation cost

    The Delaware C-Corp filing fee is $89. Franchise tax: $175 min (authorized shares) or $400 min (assumed par value). Bylaws and stock certificates are included with ClearFormation.

    Ongoing Delaware C-Corp cost

    The Annual Report + Franchise Tax is $50 (report) + franchise tax, due March 1. $175 minimum, scales with authorized shares. Every C-Corp also files federal Form 1120 and pays 21% federal corporate tax on profits.

    What's included with ClearFormation

    • Registered agent service bundled into every plan
    • Bylaws, stock certificates, and organizational consent
    • Optional EIN filing for non-US founders without an SSN

    Fees reviewed against Delaware Division of Corporations (last reviewed June 2026).

    Ready to file in Delaware?

    State fee is $89. Our formation plan includes your first year of DE registered agent service.

    Questions?

    Post-incorporation checklist for a Delaware C-Corp

    Stamped Articles from the Delaware Division of Corporations create your company legally. Complete these steps in the first 30 days:

    1. Adopt bylaws and hold the organizational meeting

    • Appoint the initial board and adopt bylaws.
    • Elect officers and authorize a bank account.
    • Approve the founder stock plan at the organizational meeting.

    2. Issue founder stock and file 83(b) elections

    • Issue founder shares at par value on day one.
    • If stock vests, each founder must file an IRS 83(b) election within 30 days.
    • Missing the 83(b) window cannot be fixed later.

    3. Get your EIN and open a corporate bank account

    • Get a corporate EIN — never use a founder SSN for the business.
    • Bring stamped Articles, EIN letter, bylaws, and a board resolution to the bank.
    • Keep personal and corporate funds in separate accounts.

    4. Lock in tax and compliance calendars

    • Federal Form 1120 is due April 15 for calendar-year corps.
    • State: Annual Report + Franchise Tax is $50 (report) + franchise tax, due March 1. $175 minimum, scales with authorized shares.
    • Foreign-owned corps may need Form 5472 with the corporate return.

    5. BOI report — only if foreign-formed

    • Domestic US corps do not file a BOI report as of March 2025.
    • Foreign-formed entities registered in the US must file within 30 days of US registration.
    • Annual cadence: board meeting, shareholder meeting, Form 1120, Annual Report + Franchise Tax renewal, updated cap table.

    Start your DE C-Corp today

    Name check, state filing, registered agent, bylaws, and stock certificates in one checkout.

    Questions?

    What is a Delaware C-Corp?

    A Delaware C-Corp is a for-profit corporation filed with the Delaware Division of Corporations, taxed at the entity level (Form 1120), and built for stock issuance, employee equity, and venture fundraising. For a full LLC vs C-Corp comparison, see our LLC vs C-Corp guide.

    Court of Chancery, founder-friendly statutes, and the default choice for venture-backed startups. Incorporate in DE when you operate primarily here and want a domestic corporation without a Delaware flip. Non-US founders can own 100%.

    Why incorporate in Delaware?

    • VC-ready structure — preferred stock, board governance, ISO options.
    • One domestic filing — $89 with the Delaware Division of Corporations; simpler than DE + foreign qualification for local operators.
    • Limited liability — shareholders are generally not personally liable for corporate debts.

    Delaware C-Corp pros and cons

    Drawbacks to weigh before you incorporate:

    • Double taxation — corporate profits taxed at 21% federally, then dividends taxed again on personal returns.
    • More formalities — annual board and shareholder meetings, minutes, bylaws, and stock ledger maintenance.
    • Delaware corporate tax: $175 minimum, scales with authorized shares.
    • US VCs often prefer Delaware C-Corp over a Delaware domestic corporation for priced rounds.

    Types of corporations in Delaware

    • C-Corporation — default tax treatment; unlimited shareholders and multiple stock classes.
    • S-Corporation — same formation filing, but elect pass-through tax via IRS Form 2553 (100-shareholder cap, one stock class).
    • Professional corporation (PC) — may be required for licensed professions; check Delaware Division of Corporations rules.
    • Nonprofit corporation — separate filing path if you seek 501(c)(3) status (not covered here).

    Is a Delaware C-Corp right for you?

    Compare alternatives before filing:

    Corporate governance in Delaware

    A Delaware C-Corp is more formal than an LLC. After the Delaware Division of Corporations approves your filing:

    • Adopt corporate bylaws.
    • Appoint a board of directors.
    • Elect officers (President, Secretary, Treasurer — titles can vary).
    • Issue stock to founders at the organizational meeting.

    What does a corporate board of directors do?

    • Oversees major decisions: budgets, stock issuances, CEO hire, financings.
    • Early-stage founders often sit on the board themselves.
    • Document decisions in written consents or meeting minutes.
    • Skipping minutes is the fastest way to lose corporate veil protection.

    What kind of stock can I issue?

    • Authorize common stock for founders in your Articles of Incorporation.
    • Reserve preferred stock for future investors when needed.
    • List authorized share counts and par value on the formation document.
    • ClearFormation includes bylaws and stock certificates for founder issuance.

    Officers and day-to-day operations

    • Officers run daily operations; the board sets strategy.
    • A solo founder can be the sole director and hold all officer roles.
    • Update cap table, bylaws, and board composition as you add co-founders or investors.

    Foreign entities doing business in Delaware

    • Out-of-state corps with staff, offices, or major sales in Delaware may need to register as a foreign corporation with the Delaware Division of Corporations.
    • That filing needs a DE registered agent with a physical in-state address — included with ClearFormation.
    • If you incorporate in Delaware but operate elsewhere, you may need to foreign-qualify in those states instead.
    • See our foreign qualification guide or get a DE registered agent.

    Delaware Division of Corporations contact information

    • File Articles of Incorporation with the Delaware Division of Corporations.
    • Search the state business database to confirm your name is available.
    • Keep stamped formation docs with your bylaws, stock certificates, and EIN letter for banking and investors.

    How is a Delaware C-Corp taxed?

    A Delaware C-Corp pays tax at these levels:

    • Files IRS Form 1120 and pays 21% federal corporate income tax on profits.
    • Dividends to shareholders are taxed again on personal returns — the classic double tax.
    • State level: $175 minimum, scales with authorized shares
    • File the Annual Report + Franchise Tax ($50 (report) + franchise tax) with the Delaware Division of Corporations.

    You can elect S-Corp treatment (Form 2553) if you meet IRS rules. See S-Corp vs LLC. Operating outside Delaware? You may need to foreign-qualify elsewhere.

    Quarterly estimated taxes and payroll

    • Profitable C-Corps often pay quarterly estimated federal tax (Form 1120-W).
    • With employees in Delaware, withhold payroll taxes and file state unemployment returns.
    • Budget for CPA support — corporate compliance is heavier than a pass-through LLC.

    Foreign-owned C-Corps

    • 25%+ foreign ownership may require IRS Form 5472 with the corporate return.
    • Non-US founders should plan for this from incorporation day.

    How to dissolve a Delaware corporation

    • Get board and shareholder approval to dissolve.
    • File Articles of Dissolution with the Delaware Division of Corporations.
    • Pay outstanding state taxes and cancel foreign registrations.
    • File a final IRS Form 1120. Skipping formal dissolution can trigger ongoing report fees.

    Common Delaware C-Corp mistakes

    • Missing the 83(b) election window. Founders with vesting stock must file within 30 days of issuance — there is no extension.
    • Skipping board meetings and minutes. Corporate formalities preserve the liability shield; skipping them is the #1 veil-piercing risk.
    • Commingling personal and corporate funds. Use a dedicated corporate bank account from day one.
    • Missing the annual report + franchise tax. Can cost you good standing or trigger administrative dissolution.

    C-Corp vs LLC in Delaware: which should you form?

    Both entities give you the same liability shield. The main differences are tax, ownership, and fundraising options.

    Form an LLC in Delaware if

    • You want pass-through tax with less paperwork.
    • You do not plan to raise US venture capital.
    • You run a consulting firm, agency, store, or freelance business.

    Form a C-Corp in Delaware if

    • You plan to raise from VCs or angels via SAFEs.
    • You want to grant ISO stock options to employees.
    • You need multiple share classes for investors.

    Rule of thumb: US VCs usually prefer a Delaware C-Corp. A Delaware C-Corp fits local operating businesses not on the VC track.

    Delaware C-Corp questions

    Also for Delaware founders: Form an LLC in Delaware · Delaware registered agent

    Ready to form your DE C-Corp?

    Everything you need to launch and maintain your Delaware corporation.

    Questions?