2027 Delaware Tax Deadlines

Last updated: July 29, 2026

Key Delaware tax dates at a glance

This block is the single date reference for 2027 Delaware filing, payment, and extension planning.

• April 30, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: S Corporation and Partnership returns; file and pay any tax due.
• April 17, 2028: C Corporation return and payment, based on Delaware's April 15 rule and weekend roll-forward.
• May 1, 2028: Individual return and payment, because Delaware's April 30 deadline falls on a Sunday.
• September 15, 2028: Extended S Corporation and Partnership returns (file only).
• October 16, 2028: Extended C Corporation and Individual returns (file only).

When are Delaware taxes due in 2027?

Delaware's 2027 calendar-year pass-through returns generally use the March 15, 2028 deadline, C Corporations use April 17, 2028, and Individuals use May 1, 2028. Estimated-payment and extension workflows should stay separate because Delaware does not simply mirror one federal calendar.

When is the Delaware C Corporation return due?

Delaware C Corporations doing business in Delaware must file Form CIT-TAX and pay Delaware Corporate Income Tax by April 17, 2028, based on the Division of Revenue's April 15 rule and weekend roll-forward.

• Complete Form CIT-TAX, Corporate Income Tax Return.
• Use the Delaware Taxpayer Portal for eligible filing and payment services.
• Pay any balance due by April 17, 2028.
• Postmark any mailed return by the due date when paper filing is permitted.

What are Delaware C Corporation extension rules?

The extended filing deadline for a calendar-year Delaware C Corporation return is October 16, 2028. A valid federal six-month extension automatically extends the Delaware filing date; otherwise, file Form CIT-EXT by the original due date. The extension is to file only, and payment remains due April 17, 2028.

When are Delaware S Corporation and Partnership returns due?

Delaware S Corporations and Partnerships with Delaware filing obligations must file by March 15, 2028. Tax due, entity-level payments, or nonresident owner obligations should be reviewed separately by return type.

Which Delaware pass-through forms are required?

• Form SCT-RTN: S Corporation Reconciliation and Shareholders Information Return.
• Form PRT-RTN: Partnership Return.

What are Delaware pass-through extension rules?

The extended filing deadline for calendar-year Delaware S Corporation and Partnership returns is September 15, 2028. A valid federal extension extends the Delaware filing date; taxpayers without a federal extension use Form SCT-EXT or Form PRT-EXT. The extension is to file only, and payment remains due March 15, 2028.

When is the Delaware Individual income tax return due?

Delaware Individuals may need to file based on residency, Delaware-source income, age, filing status, and Delaware adjusted gross income thresholds. Calendar-year Individual income tax returns and payments are due May 1, 2028, because Delaware's April 30 statutory deadline falls on a Sunday.

• Form PIT-RES: Resident Individual Income Tax Return.
• Form PIT-NON: Nonresident Individual Income Tax Return.

What Delaware Individual rates and thresholds apply for 2027?

Current Delaware Individual income tax rates range from 0% to 6.6%, with the top published bracket applying above $60,000 of taxable income. Tax year 2027 forms, rate tables, and thresholds are not yet published, so confirm the filing-year instructions when released.

When are Delaware estimated payments due?

Calendar-year Delaware Individual estimated payments are due on these projected 2027 dates:

• April 30, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Delaware estimated payments?

Under current Form PIT-EST guidance, resident and nonresident Individuals must make estimated payments when tax due after withholding is reasonably expected to exceed $800. Reconfirm the threshold when tax year 2027 instructions are published.

What are Delaware extension deadlines?

Delaware extension deadlines are September 15, 2028 for S Corporations and Partnerships, October 16, 2028 for C Corporations, and October 16, 2028 for Individual returns. The extension is for filing only. Tax due should be paid by March 15, 2028, April 17, 2028, or May 1, 2028, depending on return type.

What Delaware-specific rules should tax professionals watch for 2027?

• Delaware's April 30 statutory Individual deadline rolls to May 1, 2028, for tax year 2027 because April 30 falls on a Sunday.
• Current Delaware business forms use CIT-TAX, SCT-RTN, and PRT-RTN; older 1100, 1100S, and 300 references should not be carried forward without checking current forms.
• Delaware Corporate income tax is separate from corporate franchise tax administered by the Delaware Division of Corporations.
• A corporation is not generally required to file Delaware Corporate income tax solely because it is incorporated in Delaware if it does not conduct business in Delaware.
• Delaware does not permit consolidated Corporate income tax returns; each corporation with a Delaware filing obligation files separately.
• S Corporations and Partnerships with Delaware-source income or loss have separate owner-reporting and nonresident considerations.

Tax-professional context: For tax year 2027, the main Delaware distinctions are the April 30 statutory Individual deadline, entity-specific return forms, and the Delaware Taxpayer Portal. The Division of Revenue has not yet published tax year 2027 forms or filing-season guidance, so rates, thresholds, and form-year instructions should be reconfirmed when released.

Electronic filing requirements:

• Corporate, S Corporation, and Partnership returns may be filed electronically through an approved Modernized e-File software vendor.
• Individuals can use the Delaware Taxpayer Portal for filing and payment services.
• All Delaware tax types can be paid through the Delaware Taxpayer Portal.
• Electronic business returns require an approved software vendor.

April 30 statutory deadline for Individual returns: Delaware has an April 30 statutory deadline for calendar-year Individual returns; for tax year 2027, it rolls to May 1, 2028, because April 30 falls on a Sunday.

Corporate income tax rate: Delaware Corporate income tax is imposed at 8.7% of federal taxable income allocated and apportioned to Delaware.

Progressive Individual tax rates currently range from 0% to 6.6%: The current published Individual schedule reaches 6.6% for taxable income over $60,000; tax year 2027 tables have not yet been published.

Separate franchise tax obligation: The corporate franchise tax is separate from the Delaware Corporate income tax and is administered by the Delaware Division of Corporations.

Business filing distinctions:

• A corporation that does not conduct business in Delaware is generally not required to file Delaware Corporate income tax solely because it is incorporated there.
• Corporate franchise tax is separate from income tax.
• Consolidated Delaware Corporate income tax returns are not permitted.
• Each corporation in a consolidated federal group must file a separate Delaware return if it has a Delaware filing obligation.

Pass-through entity obligations:

• S Corporations with Delaware-source income file Form SCT-RTN.
• Partnerships with Delaware-source income or loss file Form PRT-RTN.
• Nonresident S Corporation shareholders may require entity-level estimated payments on their behalf.
• Partners report their distributive share on Form PIT-RES or Form PIT-NON, as applicable.

Individual filing distinctions:

• Full-year residents are subject to age, status, and Delaware AGI filing thresholds.
• Part-year residents file when they have income while resident or Delaware-source income while nonresident.
• Nonresidents file when they have gross income from Delaware sources.

What sources support these Delaware dates?

• Delaware Division of Revenue Tax Season Updates.
• Delaware Division of Revenue Forms and Instructions.
• Delaware Division of Revenue Personal Income Tax Forms.
• Delaware Division of Revenue Corporate Income Tax FAQs.

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