State annual report
In accounting, state annual report means the yearly filing a corporation makes with its state of formation and each state where it is qualified — officers, directors, address, and in Delaware the figures the franchise tax is computed from. Names, fees and due dates vary by state.
Authority: 8 Del. C. §502 (opens in a new tab). Sources
The lessons that teach this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
- The entity and its numbersThe EIN is free and issued online in one sitting. The state brings a registered agent, an annual report and registrations wherever the company does business.8 min
- The founder's annual calendarThe founder's year, worked out on Northwind: payroll deposits and 941s, the January forms, Delaware's March 1, and the corporate return.9 min
- Keeping a Delaware corporation in good standingA registered agent in Delaware, an annual report every March, and foreign qualification in each state where the company actually works.9 min
- The annual compliance calendar, 2026–2027Northwind's 2026–2027 calendar computed from rules: the federal return, estimates, 1099s, Delaware's March 1, and the dates that follow events.9 min
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- annual financial report
- 10-K
Also in Entity & compliance
Defined in Lexicon. This page is generated from that document, so the two can't disagree.