{"id":"67d6df38-ea8a-4ae9-ae0c-a854cb22cb0c","shortId":"6c9Rdd","kind":"skill","title":"delaware-franchise-tax","tagline":">-","description":"# Delaware Franchise Tax\n\nFile your Delaware annual franchise tax and annual report.\n\n> **Interactivity note**: Always ask the user for missing inputs.\n> If your agent has an `AskUserQuestion` tool (Claude Code, Cursor, etc.),\n> prefer it — structured questions are easier for users to answer.\n> Otherwise, ask in natural language.\n\n## Security model\n\n- This skill **does not** download or execute any code.\n- All portal interactions are performed by the user, guided step-by-step by the agent.\n- If the user opts in to browser automation (Playwright via CDP), the agent may assist with portal navigation — but credit card and banking details must **always** be entered by the user directly.\n\n## When to Use\n\n- Annually before **March 1** (C-Corps) or **June 1** (LLCs/LPs/GPs)\n- When your registered agent sends a reminder\n- When you receive a notice from the Delaware Division of Corporations\n- **Portal hours**: 8:00am-11:45pm ET only\n- **Scam warning**: Delaware warns about deceptive solicitations. Legitimate notices come from the state or your registered agent only. Discard anything that asks you to pay through a non-official channel.\n\n## Phase 1: Gather Information\n\nAsk the user for the following (use `AskUserQuestion` if available):\n\n**All entity types:**\n- Entity type: **C-Corp** or **LLC/LP/GP**\n- Delaware Business Entity File Number (up to 9 digits)\n- Registered agent name\n\n**For C-Corps, also ask:**\n- Total authorized shares by class and par value (e.g., 10,000,000 shares of Common Stock at $0.00001 par value)\n- Total issued and outstanding shares as of December 31 of the tax year\n- Total gross assets as of December 31 (from Form 1120 Schedule L, Line 15 — or estimated from bank balance + investments + receivables)\n- Nature of business (brief description of how the company generates revenue)\n\n**Officers and directors (C-Corps):**\n- Officers: names, titles, addresses\n- Directors: names, addresses\n\n## Phase 2: Calculate Tax\n\n### LLCs/LPs/GPs\n\nFlat **$300** annual tax. No calculation needed. Skip to Phase 3.\n\n### C-Corps — Calculate Both Methods\n\nAlways calculate both methods and recommend the lower one. Show all intermediate values so the user can verify.\n\n#### Method 1: Authorized Shares Method\n\n```\nShares <= 5,000:        $175 (minimum)\n5,001 - 10,000:         $250\nEach additional 10,000: +$85\nMaximum:                $200,000\n```\n\n**Example**: 10,000,000 authorized shares\n- First 10,000 shares: $250\n- Remaining 9,990,000 shares = 999 increments of 10,000: 999 x $85 = $84,915\n- Total: $250 + $84,915 = **$85,165**\n\n#### Method 2: Assumed Par Value Capital (APVC) Method\n\nAlmost always cheaper for startups. Requires a gross assets figure.\n\n```\nStep 1: Assumed Par = Total Gross Assets / Total Issued Shares\nStep 2: For each class of shares where assumed par >= stated par:\n        use assumed par x number of authorized shares in that class\nStep 3: For each class of shares where assumed par < stated par:\n        use stated par x number of authorized shares in that class\nStep 4: Sum all classes = Assumed Par Value Capital (APVC)\nStep 5: Tax = (APVC rounded up to next $1,000,000 / $1,000,000) x $400\nStep 6: Minimum tax: $400\nStep 7: Maximum tax: $200,000\n```\n\n**Example**: 10,000,000 authorized shares at $0.00001 par, 1,000,000 issued, $50,000 gross assets\n- Step 1: Assumed Par = $50,000 / 1,000,000 = $0.05\n- Step 2: $0.05 >= $0.00001, so use assumed par: $0.05 x 10,000,000 = $500,000\n- Step 4: APVC = $500,000\n- Step 5: Round up to $1,000,000 -> 1 x $400 = **$400**\n\n#### Filing Fee\n\n- **$50** for non-exempt domestic corporations\n- **$25** for 501(c)(3) exempt corporations\n\n**Total due = franchise tax + filing fee**\n\nPresent both calculations to the user:\n```\nMethod 1 (Authorized Shares): $XX,XXX\nMethod 2 (Assumed Par Value):  $XXX\nRecommended method:            Method 2\nFiling fee:                    $50\nTotal due:                     $XXX + $50 = $XXX\n```\n\n## Phase 3: File via Portal\n\nThe agent can automate the portal using Playwright if Chrome is running with remote debugging enabled. Otherwise, guide the user step-by-step.\n\n### Automation Setup (Playwright via CDP)\n\nIf the user says \"use playwright\", \"use the browser\" or requests similar automation:\n\n1. **Launch Chrome with remote debugging** (see `reference/ecorp-portal-playwright-notes.md` for commands)\n2. **Connect via Playwright** (see reference for CDP connection snippet)\n3. **Portal field reference**: See `reference/ecorp-portal-playwright-notes.md` for:\n   - All field selector IDs\n   - Date field workaround (must use JS `el.value =` not Playwright `.fill()`)\n   - State dropdown abbreviations (use `value=\"NY\"` not `label=\"New York\"`)\n   - Director name fields (separate first/middle/last fields, NOT one name field)\n   - APVC activation sequence\n   - Session/eId behavior\n\n### Filing Steps\n\n1. **Navigate**: Open https://icis.corp.delaware.gov/ecorp/logintax.aspx\n2. **Login**: Enter Business Entity File Number. Solve CAPTCHA (if the user shares a screenshot, the agent can try to read it). Click **Continue**.\n3. **Entity verification**: Confirm entity name, registered agent, and registered office match your records.\n4. **Fill form fields** (all on one page):\n   - **Stock info**: Issued shares (per-class field, NOT the readonly total), gross assets, asset date (must == fiscal year end)\n   - **Address**: Principal business address with state abbreviation\n   - **Nature of business**: Select from dropdown (e.g., \"Technology/Software\")\n   - **Officer**: First/middle/last name, title, address\n   - **Directors**: Set total count, click \"Enter Directors Info\", fill first/middle/last name + address for each\n   - **Authorization**: First/middle/last name, title, address\n   - **T&C checkbox**: Must check `chkCertify` before continuing\n5. **Recalculate tax**: Click \"Recalculate Tax\" button. Verify the displayed tax matches your calculation from Phase 2. If it still shows the Authorized Shares method amount, the asset date is probably wrong — fix it via JavaScript.\n6. **Review**: Click \"Continue Filing\" to see the Review Copy. Verify all data.\n7. **Payment**: Click \"Proceed to Payment\". The agent **must stop here** — credit card and banking details must be entered by the user. If tax exceeds $5,000, ACH payment is required.\n8. **Confirmation**: After payment:\n   - Click **\"Display Confirmation Copy\"** (`onclick=\"downloadConfirmation();return false;\"`) to save receipt PDF\n   - Click **\"Email Confirmation Copy\"** to email the filed report (opens popup at `Email.aspx`, enter email address)\n   - **CRITICAL**: \"Once you leave this screen, you will no longer be able to obtain a confirmation copy\" — save/email before navigating away\n   - Record the Service Request Number from the URL: `srNo=XXXXX`\n\n## Phase 4: Save Receipt and Remind\n\n### Save the confirmation PDF\n\nThe downloaded confirmation PDF **is** the filing record — no need to create a separate one.\n\nThe portal downloads the receipt as `Ecorp_Confirmation_<ServiceRequestNumber>.pdf` to the default Downloads folder. Move it to a durable location:\n- `~/Documents/Tax/Delaware/<EntityName>/` on local disk\n- A \"Tax\" or \"Corporate Records\" folder in cloud storage if available\n- Keep the original filename — it contains the Service Request Number for future reference\n\n```bash\n# Example\nmkdir -p ~/Documents/Tax/Delaware/My-Corp-Name\nmv ~/Downloads/Ecorp_Confirmation_*.pdf ~/Documents/Tax/Delaware/My-Corp-Name/\n```\n\nAsk the user where they keep tax records and move the file there.\n\n### Set a reminder\n\nRemind the user to set an annual reminder for approximately 2 weeks before the deadline:\n- **Mid-February** for corporations (March 1 deadline)\n- **Mid-May** for LLCs/LPs/GPs (June 1 deadline)\n\n**Scheduling options:**\n- **Claude Cowork**: `/schedule` for recurring tasks\n- **Claude Code CLI**: external scheduler (cron, LaunchAgent)\n- **Any calendar app**: set a recurring annual reminder\n- If `~~calendar` MCP is available, create the reminder directly\n\n## Reference\n\nFor detailed calculation formulas and official guidance, see the `reference/` directory:\n- `reference/tax-calculation.md` — full formulas for both methods with examples\n- `reference/filing-instructions.md` — fees, payment methods, deadlines\n- `reference/faq.md` — frequently asked questions\n- `reference/ecorp-portal-playwright-notes.md` — field selectors, gotchas, and automation tips for the eCorp portal\n\n**Official source**: https://corp.delaware.gov/paytaxes/\n**Help line**: 302-739-3073, Option 3\n\n## Notes\n\n- This skill does not provide tax advice — consult a tax professional for your specific situation.\n- The Delaware Division of Corporations portal is the only official filing method.\n- Late filing incurs a **$200 penalty + 1.5% monthly interest**.\n- If franchise tax exceeds **$5,000**, ACH payment is required (credit cards not accepted above this threshold).\n- **Large Corporate Filers** (listed on a national stock exchange with $750M+ in revenue or assets) pay a flat 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