# StateDues — Full AI Context

Base URL: https://statedues.com
Generated for AI assistants, search crawlers, and RAG pipelines. Informational only.

## Site summary
StateDues is an independent statutory calculation utility for multi-state corporate compliance: California $800 franchise tax and LLC fees, Wyoming $60 license tax, Delaware comparison, Texas/Nevada/New York/Florida expansion, remote-worker nexus evaluation, filing vouchers, and audit packets.

## Pages
### Multi-State Franchise Tax & Nexus Calculator
URL: https://statedues.com/
Interactive hub: CA $800 minimum tax, WY $60 license tax, DE comparison, nexus checker, filing vouchers.

### California Franchise Tax & LLC Fee Calculator
URL: https://statedues.com/california
CA $800 minimum franchise tax (Rev. & Tax Code § 23153 / § 17941), AB 85 first-year rule, LLC gross-receipts fee tiers $900–$11,790 (Form 3536, § 17942), 8.84% C-corp rate.

### Wyoming Annual License Tax Calculator
URL: https://statedues.com/wyoming
WY $60 minimum license tax + $2 e-file fee = $62 (Wyo. Stat. § 17-16-1630), 0.0002 × assets above $300k, 0% corporate and personal income tax.

### Delaware Franchise Tax Calculator (APV vs Authorized Shares)
URL: https://statedues.com/delaware
Both DE methods — Authorized Shares vs Assumed Par Value (APV) — with gross-asset math, $400 LLC flat tax under HB 400 (2026), $50 report fee, March 1 / June 1 deadlines.

### Delaware vs Wyoming vs California Comparison Matrix
URL: https://statedues.com/compare/delaware-vs-wyoming-vs-california
Carrying-cost matrix: DE C-corp APV minimum $400 + $50 report fee, WY $62/yr, CA $800/yr + LLC fees. VC, privacy, and nexus trade-offs.

### Multi-State Nexus & Foreign Qualification Checker
URL: https://statedues.com/nexus-checker
Physical nexus (1 CA W-2 employee triggers § 23101 / Corp. Code § 2105) and factor nexus ($757,070 sales, $75,707 payroll/property (2025 FTB figures)). $70 CA qualification fee.

### Expanded States: TX, NV, NY, FL
URL: https://statedues.com/states
TX margin tax $2.65M no-tax-due threshold for 2026–2027 reports (PIR still due May 15); NV $4M commerce-tax exemption + $150 list + $200/$500 license; NY Article 9-A $25–$200,000 fixed dollar minimum; FL 5.5% on income over $50k.

### Pre-Filled State Filing Vouchers
URL: https://statedues.com/filing-packets
FTB Form 3522 ($800) and Form 3536 specimens with FTB Web Pay and Delaware e-file portal links.

### Compliance Radar (demo)
URL: https://statedues.com/live-radar
Interactive demo: deadline countdowns (Mar 1, Apr 15, May 15), entity search, and a remote-hire nexus simulator. Portal status and sync panels use sample data.

### Guide: California AB 85 First-Year Exemption
URL: https://statedues.com/guide/ab-85-first-year-exemption
AB 85 codified at § 23153(f)(1) / § 17941(g): waiver applied to 2021–2023 formations only; 2024+ entities pay year one.

### Statutory Guides Index (14 walkthroughs)
URL: https://statedues.com/guide
Dissolution, SOI, LLC vs S-corp, Delaware APV, HB 400, Texas PIR, Wyoming anniversary, apportionment, worker nexus, Web Pay, Form 568, foreign qualification.

### Guide: Dissolve a CA LLC & stop the $800
URL: https://statedues.com/guide/dissolve-california-llc-stop-800
Final Form 568 + stop business + LLC-4/7 within 12 months; short-form relief.

### Guide: CA Statement of Information LLC-12
URL: https://statedues.com/guide/california-statement-of-information
$20 to SOS within 90 days then biennial; $250 penalty.

### Guide: LLC vs S-corp in California
URL: https://statedues.com/guide/llc-vs-scorp-california
Receipts-based fee vs 1.5% profit tax with $1.2M worked examples.

### Guide: Delaware APV optimization
URL: https://statedues.com/guide/delaware-apv-optimization
Formula, Schedule L inputs, and worked high-share rescue example.

### Guide: Delaware HB 400 (LLC $300 → $400)
URL: https://statedues.com/guide/delaware-hb400-2026
2026 rate changes for LLCs/LPs/series/LLLPs; corps unchanged.

### Guide: Texas No-Tax-Due + PIR
URL: https://statedues.com/guide/texas-pir-no-tax-due
Mandatory PIR by May 15 even at $0 tax.

### Guide: Wyoming anniversary-month filing
URL: https://statedues.com/guide/wyoming-annual-report-anniversary
First-of-month deadline, 60-day penalty window, reinstatement.

### Guide: CA apportionment factors
URL: https://statedues.com/guide/california-apportionment-factors
$757,070 sales / $75,707 property/payroll (2025 FTB) + 25% rule.

### Guide: Worker vs contractor nexus + P.L. 86-272
URL: https://statedues.com/guide/remote-worker-vs-contractor-nexus
W-2 rule, 3+ contractor agency risk, 86-272 limits.

### Guide: FTB Web Pay for 3522 + 3536
URL: https://statedues.com/guide/ftb-web-pay-3522-3536
April 15 $800 and June 15 estimate payments with safe harbor.

### Guide: Form 568 deadlines and extensions
URL: https://statedues.com/guide/form-568-smllc-vs-mmlc
March 15 vs April 15, October filing-only extension, IW/K-1/3832.

### Guide: Foreign-qualify in California
URL: https://statedues.com/guide/foreign-qualification-california
$70 SOS + $800 FTB + agent + SI in 5 steps.

### Guide: Start a CA LLC
URL: https://statedues.com/guide/start-california-llc-2026
$70 + $800 + $20, and formation timing.

### Guide: Start a DE LLC
URL: https://statedues.com/guide/start-delaware-llc-2026
$110 + $400/yr, June 1.

### Guide: Start a DE C-corp
URL: https://statedues.com/guide/start-delaware-corp-2026
Shares, APV, March 1.

### Guide: Start a WY LLC
URL: https://statedues.com/guide/start-wyoming-llc-2026
$100 + $62/yr, privacy.

### Guide: Cancel a DE LLC
URL: https://statedues.com/guide/dissolve-delaware-llc
Final $400 + $200 filing.

### Guide: Dissolve a WY entity
URL: https://statedues.com/guide/dissolve-wyoming-entity
Vote, file, final report.

### Guide: CA S-corp election
URL: https://statedues.com/guide/california-s-corp-election
2553, 1.5%, payroll.

### Guide: CA C-corp 8.84%
URL: https://statedues.com/guide/california-c-corp-884-tax
$100k example, estimates.

### Guide: 83(b) election
URL: https://statedues.com/guide/delaware-83b-election
30 days, no extensions.

### Guide: BOI reporting
URL: https://statedues.com/guide/boi-filing-fincen
US companies permanently exempt (Aug 2026 final rule); only foreign-registered companies file.

### Guide: Form 5472
URL: https://statedues.com/guide/form-5472-foreign-owned-llc
Annual filing for foreign-owned LLCs; $25,000 penalty.

### Guide: EIN without SSN
URL: https://statedues.com/guide/ein-without-ssn-foreign-founder
SS-4 fax route, 4–8 weeks.

### Guide: DE LLC vs C-corp
URL: https://statedues.com/guide/delaware-llc-vs-corp
$400 flat vs APV, VC rule.

### Guide: WY vs DE LLC
URL: https://statedues.com/guide/wyoming-vs-delaware-llc
$62 vs $400, 5-year math.

### Guide: WY vs NM LLC
URL: https://statedues.com/guide/wyoming-vs-new-mexico-llc
$62 vs $0 trade-offs.

### Guide: CA LLC fee schedule
URL: https://statedues.com/guide/california-llc-fee-schedule-2026
Full tiers and Schedule IW.

### Guide: TX margin deductions
URL: https://statedues.com/guide/texas-margin-tax-deductions
COGS vs comp, $20M cap.

### Guide: NV commerce by industry
URL: https://statedues.com/guide/nevada-commerce-tax-naics
NAICS rates + $4M line.

### Guide: NY Article 9-A
URL: https://statedues.com/guide/new-york-article-9a-ct3
Base, minimum, MTA.

### Guide: FL 5.5% + $50k
URL: https://statedues.com/guide/florida-corporate-tax-55
Exemption math and the $400 late fee.

### Guide: CA estimates 30/40/0/30
URL: https://statedues.com/guide/california-estimated-payments
The 30/40/0/30 schedule and safe harbors.

### Guide: S-corp payroll
URL: https://statedues.com/guide/s-corp-reasonable-compensation-payroll
Reasonable comp rules.

### Guide: Registered agent
URL: https://statedues.com/guide/registered-agent-explained
Duties, privacy, costs.

### Guide: CA penalties table
URL: https://statedues.com/guide/california-franchise-tax-penalties
Every penalty + math.

### Guide: Move domicile
URL: https://statedues.com/guide/move-domicile-conversion-vs-qualification
Convert, reform, qualify.

### Guide: 2026 compliance calendar
URL: https://statedues.com/guide/annual-compliance-calendar-2026
Every deadline, one table.

### Guide: FTB Form 3522 vs Form 3536
URL: https://statedues.com/guide/california-form-3522-3536
When to file 3522 (Apr 15, $800 annual tax) vs 3536 (Jun 15 estimate, LLC fee tiers), with FTB payment mechanics.

### Statutory FAQ Knowledge Base
URL: https://statedues.com/faq
21 cited Q&As covering CA $800 tax, AB 85, LLC fee tiers, WY license tax, 0% income tax, and remote-worker nexus.

### About: Methodology, Sources & Corrections
URL: https://statedues.com/about
How calculators are tested (63 automated checks), sourcing policy, independence, and corrections process.

### Comparisons: Us vs Stripe Atlas, ZenBusiness, doola
URL: https://statedues.com/vs
Independent formation-service comparisons from public 2026 pricing.

### Us vs Stripe Atlas
URL: https://statedues.com/vs/stripe-atlas
$500 formation vs free multi-state tax planning; use both.

### Us vs ZenBusiness
URL: https://statedues.com/vs/zenbusiness
$0 formation + RA vs free statutory calculators.

### Us vs doola
URL: https://statedues.com/vs/doola
$297–$2,999/yr back office vs free tools; non-US notes.

### My Entities Dashboard (private)
URL: https://statedues.com/dashboard
Browser-stored 5-year carrying-cost tracker across domiciles.

### Saved Guides (private reading list)
URL: https://statedues.com/saved
Bookmarked guides stored only in the visitor browser.

### Calculadora de Impuestos de Franquicia (Español)
URL: https://statedues.com/es
Versión en español de la calculadora multiestatal CA/WY/DE y nexus.

### 多州特许经营税计算器 (中文简体)
URL: https://statedues.com/zh
中文简体版本：加州 $800、怀俄明 $60、特拉华对比与 nexus 检查。

## Key facts
- California C-corp: greater of 8.84% of net income or $800 minimum (Cal. Rev. & Tax Code § 23153), due Apr 15.
- California LLC: $800 annual tax (§ 17941) + tiered gross-receipts fee (§ 17942 / Form 3536): $0 under $250k; $900 $250k–$499k; $2,500 $500k–$999k; $6,000 $1M–$4.99M; $11,790 $5M+.
- AB 85 first-year $800 exemption (§ 23153(f)(1) / § 17941(g)); verify current FTB guidance — waiver expired for LLCs formed 2024+.
- Wyoming: $60 minimum license tax + $2 e-file = $62 (Wyo. Stat. § 17-16-1630); 0.0002 × Wyoming assets above $300k; 0% corporate/personal income tax.
- Delaware: LLC/LP $400/yr flat for 2026+ under HB 400 ($300 before); C-corp Authorized Shares or Assumed Par Value ($400 minimum + $50 report, $200k max; corps may pay the lower).
- California nexus (§ 23101): 1 CA W-2 remote employee = physical nexus; factor thresholds $757,070 sales / $75,707 payroll / $75,707 property (2025 FTB figures); foreign qualification $70 (Corp. Code § 2105) + $800 tax.
- Texas: $2.65M no-tax-due threshold for 2026–2027 reports (No Tax Due Report retired in 2024); PIR Form 05-102 mandatory by May 15; EZ rate 0.331% under $20M revenue.
- Nevada: $4M commerce-tax exemption (NRS 363C); $150 annual list + $200 LLC / $500 corp license; 0% income tax.
- New York: Article 9-A fixed dollar minimum $25–$200,000 (S-corps $25–$4,500); $1.283M economic-nexus threshold; CT-3 due April 15, CT-3-S March 15.
- Florida: 5.5% corporate tax on net income over $50k exemption; LLC annual report $138.75 / corp $150 due May 1 ($400 late fee).

## Full FAQ with statutory citations
### What is the California $800 minimum franchise tax and who must pay it?
Category: California Franchise Tax (california)
Short: Every corporation and LLC incorporated, registered, or doing business in California must pay at least $800 a year, even if unprofitable. New corporations are exempt in their first taxable year.
Detail: Under California Revenue and Taxation Code § 23153 (for corporations) and § 17941 (for LLCs), entities doing business in the state are subject to an annual minimum franchise tax of $800.00. This tax is for the privilege of exercising corporate powers within California and is payable to the Franchise Tax Board (FTB) regardless of revenue or operating losses. Corporations that incorporate or qualify in California skip the minimum in their first taxable year under § 23153(f); LLCs formed in 2024 or later have no such exemption.
Statutory basis: Cal. Rev. & Tax Code § 23153 & § 17941
Canonical: https://statedues.com/faq#california-800-minimum-tax

### What is the California AB 85 first-year $800 tax exemption?
Category: California Franchise Tax (california)
Short: AB 85 waived the first-year $800 annual tax only for LLCs, LPs and LLPs formed in 2021–2023. Those formed in 2024 or later pay the $800 in year one.
Detail: California Assembly Bill 85 (codified for LLCs in Cal. Rev. & Tax Code § 17941(g)) waived the first-year $800 annual tax for LLCs, LPs and LLPs formed or registered between January 1, 2021 and December 31, 2023. The Legislature did not extend it, so those entities formed in 2024 or later owe the $800 in their first taxable year. Corporations were never part of AB 85: they have a separate, permanent first-year exemption from the minimum tax under § 23153(f), but still owe 8.84% (C-corp) or 1.5% (S-corp) on any net income that year.
Statutory basis: Cal. Rev. & Tax Code § 17941(g) (AB 85, as expired)
Canonical: https://statedues.com/faq#california-ab85-first-year-exemption

### How is the California LLC Gross Income Fee calculated under Form 3536?
Category: California Franchise Tax (california)
Short: LLCs pay an additional tiered fee ranging from $900 to $11,790 if total California gross income reaches or exceeds $250,000.
Detail: Under Cal. Rev. & Tax Code § 17942, in addition to the $800 annual tax, LLCs must pay an annual fee based on total California gross receipts: $0 under $250k; $900 for $250k–$499k; $2,500 for $500k–$999k; $6,000 for $1M–$4.99M; and $11,790 for $5M or more. This fee must be estimated and paid by the 15th day of the 6th month (June 15 for calendar filers) using Form 3536.
Statutory basis: Cal. Rev. & Tax Code § 17942 & Form 3536
Canonical: https://statedues.com/faq#california-llc-gross-income-fee

### How does Wyoming calculate its Annual Report License Tax?
Category: Wyoming Annual License Tax (wyoming)
Short: Wyoming charges a $60 minimum tax for assets up to $300,000, or 0.0002 × assets ($2 per $10,000) for assets above $300,000.
Detail: Under Wyo. Stat. § 17-16-1630 (corporations) and § 17-29-209 (LLCs), the annual license tax is based strictly on the portion of corporate capital, property, and assets located and employed in Wyoming. For online filers, a $2 state convenience fee applies, bringing the standard minimum to $62.00 total due on the first day of the company’s anniversary month.
Statutory basis: Wyo. Stat. § 17-16-1630 & § 17-29-209
Canonical: https://statedues.com/faq#wyoming-license-tax-rules

### Does Wyoming impose a corporate or personal income tax?
Category: Wyoming Annual License Tax (wyoming)
Short: No. Wyoming levies no corporate income tax and no personal income tax; the annual license tax on in-state assets is its only entity-level tax.
Detail: Wyoming has never enacted a corporate net income tax or an individual income tax, so a Wyoming entity files no state income tax return. The annual report license tax ($60 minimum) is based on assets located in Wyoming, not income. Entities doing business in other states still owe those states' income and franchise taxes.
Statutory basis: Wyo. Stat. Title 39 (no income tax enacted) & § 17-16-1630
Canonical: https://statedues.com/faq#wyoming-corporate-income-tax-rate

### If my company is formed in Delaware or Wyoming, do I have to pay tax in California?
Category: Multi-State Nexus & Qualification (nexus)
Short: Yes, if you have remote employees, an office, inventory, or over $757,070 in sales in California (2025 FTB threshold).
Detail: Under California Revenue & Taxation Code § 23101, an out-of-state entity has "doing business" nexus in California if it has a physical presence (including remote W-2 workers or leased offices) or meets California factor-based economic thresholds ($757,070 sales, $75,707 payroll, or $75,707 property — latest FTB-published 2025 figures; verify 2026 before filing). Meeting any of these makes you a California taxpayer owing at least the $800 annual tax; a physical presence such as an office or employees usually also requires registering with the Secretary of State.
Statutory basis: Cal. Rev. & Tax Code § 23101 & Cal. Corp. Code § 2105
Canonical: https://statedues.com/faq#delaware-vs-wyoming-vs-california-nexus

### Does hiring a single remote engineer in California trigger the $800 franchise tax?
Category: Multi-State Nexus & Qualification (nexus)
Short: Yes. A single resident W-2 employee creates physical payroll nexus for an out-of-state company.
Detail: California Franchise Tax Board guidance and legal precedent establish that an employee working from home in California constitutes a physical presence of the employer. This triggers the requirement to register with the California Secretary of State ($70 for an LLC, $100 for a corporation) and pay the annual $800 minimum franchise tax.
Statutory basis: Cal. Rev. & Tax Code § 23101(a) & FTB Legal Ruling 2022-01
Canonical: https://statedues.com/faq#california-remote-employee-nexus

### What are the current California factor nexus thresholds?
Category: Multi-State Nexus & Qualification (nexus)
Short: For the latest FTB-published year (2025): $757,070 sales, $75,707 property, $75,707 payroll, or 25% of your totals.
Detail: Under Cal. Rev. & Tax Code § 23101(b), the FTB indexes doing-business thresholds annually. The 2025 published figures are $757,070 in California sales, $75,707 in California real/tangible property, and $75,707 in California payroll compensation, or more than 25% of total sales, property, or payroll. Verify the current year on the FTB doing-business page before relying on a near-the-line number.
Statutory basis: Cal. Rev. & Tax Code § 23101(b) & FTB doing-business guidance
Canonical: https://statedues.com/faq#california-factor-thresholds-2025

### What are the California LLC deadlines: April 15, June 15, and Form 568?
Category: California Franchise Tax (california)
Short: $800 via FTB 3522 by April 15; estimated LLC fee via Form 3536 by June 15; Form 568 return by March 15 (multi-member) or April 15 (single-member).
Detail: Calendar-year LLCs pay the $800 annual tax by the 15th day of the 4th month (April 15) with voucher FTB 3522 or FTB Web Pay. If total California income will reach $250,000, estimate and pay the LLC fee by the 15th day of the 6th month (June 15) with Form 3536. The Form 568 return is due March 15 for multi-member LLCs and April 15 for single-member LLCs, extendable to October 15, but extensions cover filing only, not payment.
Statutory basis: Cal. Rev. & Tax Code §§ 17941, 17942 & FTB due-date guidance
Canonical: https://statedues.com/faq#california-deadlines-3522-3536-568

### How do I avoid the 10% California LLC estimated-fee penalty?
Category: California Franchise Tax (california)
Short: Pay at least 100% of last year's LLC fee by June 15, then no 10% penalty even if this year's fee is higher.
Detail: Under Cal. Rev. & Tax Code § 17942(d), underpaying the June 15 Form 3536 estimate costs 10% of the shortfall. The safe harbor: if your June 15 payment equals at least 100% of the fee you owed last year, no penalty applies. Pay the balance with the return. If projected income stays under $250,000, skip Form 3536 entirely.
Statutory basis: Cal. Rev. & Tax Code § 17942(d) (Form 3536)
Canonical: https://statedues.com/faq#california-3536-safe-harbor

### What penalties apply if I pay or file California taxes late?
Category: California Franchise Tax (california)
Short: Late payment: 5% + 0.5%/month (up to 40 months). Late Form 568: $18/member/month (up to $216/member). SOI: $250. FTB demand: 25% plus suspension.
Detail: R&TC § 19132 adds 5% of unpaid tax plus 0.5% per month (up to 40 months) for late payment. R&TC § 19172 charges multi-member LLCs $18 per member per month (up to 12 months) for a late Form 568. A missing Statement of Information draws a $250 SOS penalty. Ignoring an FTB demand adds a 25% penalty and can suspend the entity — a suspended LLC cannot sue, defend, or enforce contracts.
Statutory basis: Cal. Rev. & Tax Code §§ 19132, 19172 & SOS penalty schedule
Canonical: https://statedues.com/faq#california-penalties-late

### What is the California Statement of Information and when is it due?
Category: California Franchise Tax (california)
Short: A $20 filing to the Secretary of State (Form LLC-12) due within 90 days of forming, then every 2 years in your anniversary window.
Detail: The Statement of Information goes to the California Secretary of State, not the FTB, and keeps your registered agent, addresses, and managers current. File Form LLC-12 within 90 days of formation and then every two years inside the six-month window ending with your anniversary month, at bizfileonline.sos.ca.gov. Missing it triggers a $250 penalty and eventual suspension.
Statutory basis: Cal. Corp. Code § 17702.09 & SOS filing guidance
Canonical: https://statedues.com/faq#california-statement-of-information

### Is there a 15-day rule that excuses a new California LLC from the $800 tax?
Category: California Franchise Tax (california)
Short: Only in a narrow case: a first tax year of 15 days or less with no business done in that window owes nothing for that year.
Detail: Under Cal. Rev. & Tax Code § 17946, an LLC whose first taxable year is 15 days or less and that conducts no business during that window owes nothing for that short year. For calendar-year LLCs this effectively means forming on or after December 17 and waiting until January to operate. Related relief: short-form cancellation (SOS LLC-4/8) within 12 months with no business and no debts can avoid the first-year $800 entirely.
Statutory basis: Cal. Rev. & Tax Code § 17946 & SOS LLC-4/8
Canonical: https://statedues.com/faq#california-15-day-rule

### How do I stop owing the California $800 tax on a dead LLC?
Category: California Franchise Tax (california)
Short: File a final Form 568 (check Final Return), stop doing business, then file a Certificate of Cancellation (LLC-4/7) within 12 months.
Detail: The $800 accrues every year until the Secretary of State cancels the LLC — going dormant just stacks tax, penalties, and interest. The clean exit: (1) file a final Form 568, check Final Return, and pay the last year's $800 plus any fee; (2) stop doing business in California after that year ends; (3) file a Certificate of Cancellation (LLC-4/7, plus LLC-3 dissolution unless all members voted) within 12 months of the final return. The FTB does not refund earlier years.
Statutory basis: FTB closing-business guidance & SOS cancellation forms
Canonical: https://statedues.com/faq#california-stop-800-cancel

### Should a California business be an LLC or an S-corp for state tax?
Category: Entity Comparison (comparison)
Short: Low-margin, high-receipts businesses often pay less as S-corps (1.5% of profit); high-margin businesses often do better as LLCs under the fee tiers.
Detail: California taxes S-corps at 1.5% of net income ($800 minimum) with no gross-receipts fee, while LLCs pay $800 plus the § 17942 fee on receipts ($900–$11,790). Example at $1.2M receipts: with $95k profit the LLC owes $6,800 but the S-corp owes ~$1,425; with $600k profit the LLC still owes $6,800 but the S-corp owes ~$9,000. S-corps add payroll requirements and change federal self-employment tax, so model both layers before electing (Form 2553 federally).
Statutory basis: Cal. Rev. & Tax Code §§ 17942, 23802
Canonical: https://statedues.com/faq#california-scorp-vs-llc-fee

### Delaware Authorized Shares vs Assumed Par Value: which method should I use?
Category: Entity Comparison (comparison)
Short: Compute both and pay the lower. Few shares favors Authorized Shares; many shares with low assets favors Assumed Par Value.
Detail: Delaware defaults to the Authorized Shares method (≤5,000: $175; 5,001–10,000: $250; +$85 per extra 10,000), which produces large bills for companies with many authorized shares. The Assumed Par Value method divides gross assets (Form 1120 Schedule L) by issued shares, multiplies by authorized shares, and charges $400 per $1M of capital ($400 minimum, $200,000 maximum). Add the $50 annual report fee. Corporations must still file by March 1; late adds $200 plus 1.5%/month interest.
Statutory basis: 8 Del. C. §§ 502–503
Canonical: https://statedues.com/faq#delaware-apv-vs-authorized

### How much is Delaware LLC annual tax after HB 400?
Category: Entity Comparison (comparison)
Short: $400 per year for LLCs/LPs for tax year 2026 onward (up from $300); due June 1. Corporations are unchanged.
Detail: Delaware HB 400 raised the LLC/LP annual tax from $300 to $400 beginning with tax year 2026 (registered series $75 → $100; LLP/LLLP per-partner amounts also rose). Corporations still use the Authorized Shares / Assumed Par Value methods. Even inactive LLCs owe the flat tax to stay in good standing.
Statutory basis: Delaware HB 400 (2026) & Div. of Corps guidance
Canonical: https://statedues.com/faq#delaware-hb400-llc-400

### Delaware vs Wyoming: which is cheaper over 5 years?
Category: Entity Comparison (comparison)
Short: Wyoming usually wins on state cost alone (~$310 vs ~$2,000 for an LLC over 5 years), but Delaware is expected for most VC raises.
Detail: Wyoming charges ~$62/year while Delaware LLCs now pay $400/year (corps often $450+ including the report fee), so a 5-year state-cost gap of $1,600+ is typical. But venture funds, accelerators, and preferred-stock mechanics almost universally require a Delaware C-corp under the DGCL. If neither VC nor California nexus applies, Wyoming wins for bootstrapped LLCs; if California workers exist, either choice adds the $800 CA tax on top.
Statutory basis: Wyo. Stat. § 17-16-1630; 8 Del. C. § 503; Cal. Rev. & Tax Code § 23101
Canonical: https://statedues.com/faq#delaware-vs-wyoming-5yr

### Do I still file in Texas if I owe no margin tax?
Category: Multi-State Nexus & Qualification (nexus)
Short: Yes. Under the $2.65M threshold (2026–2027 reports) you owe $0 and skip the tax report, but the Public Information Report is still due May 15.
Detail: Texas requires every taxable entity to file annually even at $0 tax: at or below the indexed no-tax-due threshold ($2.65M for 2026–2027 reports) no tax report is filed, the No Tax Due Report (05-163) was retired in 2024, but Form 05-102 (Public Information Report, listing officers/directors) or 05-167 (Ownership Information Report) is still required. Missing the May 15 deadline risks a $50 late penalty and charter forfeiture. Above the threshold, entities with up to $20M in revenue may use the EZ computation (0.331% of apportioned revenue); otherwise the long form applies at 0.75%, or 0.375% for retailers and wholesalers.
Statutory basis: Tex. Tax Code §§ 171.002, 171.006
Canonical: https://statedues.com/faq#texas-pir-still-file

### When is the Wyoming annual report due and what happens if I miss it?
Category: Wyoming Annual License Tax (wyoming)
Short: Due on the first day of your anniversary month each year; leave it unfiled for about 60 days and the state can administratively dissolve the entity.
Detail: Wyoming annual reports and license tax ($62 minimum online) are due on the first day of the month your entity was formed, every year. There is no separate late fee, but a report still unfiled about 60 days after the due date leads to notice and administrative dissolution (or revoked authority for a foreign entity). Reinstatement requires catching up reports, taxes, and fees. Keep a registered agent and calendar reminder — the state does not excuse missed deadlines.
Statutory basis: Wyo. Stat. §§ 17-16-1630, 17-29-209 & SOS compliance guidance
Canonical: https://statedues.com/faq#wyoming-anniversary-deadline

### Does federal P.L. 86-272 protect me from California franchise tax?
Category: Multi-State Nexus & Qualification (nexus)
Short: No. It shields only net-income taxes on solicited tangible-goods sales, not the $800 minimum tax or the LLC gross-receipts fee.
Detail: Public Law 86-272 is a narrow federal shield for state net-income taxes when the only in-state activity is soliciting orders for tangible personal property. California's $800 minimum franchise tax (a privilege tax for doing business) and the LLC gross-receipts fee fall outside that shield, as do activities beyond mere solicitation (employees, offices, inventory, services). Do not rely on it for entity-level California compliance.
Statutory basis: 15 U.S.C. §§ 381–384; Cal. Rev. & Tax Code §§ 23153, 17942
Canonical: https://statedues.com/faq#pl-86-272-limits

## Usage and limits
- Estimates only; statutes amend frequently; confirm with FTB, SOS, CPA, or counsel.
- Not affiliated with CA FTB, CA SOS, or WY SOS.