Any establishment conducting business in Delaware must first determine the type of business they wish to maintain: Sole Proprietorship, Partnership, Corporation or LLC.
(See attached Business Structure Table.)
The Delaware Division of Revenue does not advise businesses how to structure their organization. Instead, questions related to business arrangement should be made to a registered agent, accountant or tax lawyer.
If you decide to incorporate in Delaware:
In Delaware, corporations file taxes differently than the other Delaware business types (who report their business income on their yearly Personal Income Tax statements). Corporations in Delaware must additionally adhere to the following:
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