| name | prepare-the-delaware-annual-filing |
| title | Prepare the Delaware Annual Filing |
| description | Get ready for your Delaware annual report and franchise tax (due March 1 every year). I run the math two ways and pick the cheaper one, which is usually 10x to 100x lower than the scary number Delaware shows by default. You get a step-by-step pack of exactly what to enter on the state's website. You file, I prep. |
| author | gethouston |
| author_url | https://github.com/gethouston/houston/tree/main/store/agents/legal/.agents/skills/prepare-the-delaware-annual-filing |
| license | MIT |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | corporate |
| language | en |
Prepare the Delaware Annual Filing
Every Delaware C-corp owe franchise-tax filing + annual report by
March 1. Default online calc use Authorized-Shares, quote scary
number - often $75K+ for standard 10M-authorized-share startup. The
Assumed-Par-Value-Capital method almost always produce much
lower tax (often $400-$1,000 small startup). Run both, flag savings.
When to use
- "Prep my Delaware annual report for {year}."
- "Delaware franchise tax is coming up."
- Triggered by
track-deadlines-and-signatures (scope=deadlines) when March 1 deadline
enter 90-day window.
- Founder got scary invoice from Delaware, want recalc.
Steps
-
Read shared context. Read context/legal-context.md.
If missing or empty, ask the user in plain language: "I need a few basics about your company first (state of formation, authorized shares, directors). Want to set those up now?" Then run set-up-my-legal-info if they say yes. Stop until that's done.
-
Read config. config/entity.json - confirm
stateOfIncorporation === "DE". If not, respond: "This only
applies to Delaware entities; your entity is registered in
{state}." Stop.
-
Gather filing inputs. Read from legal-context.md:
- Entity legal name
- File number (Delaware state file number, 7 digits)
- Authorized shares (per share class: common + any preferred)
- Par value per share (typically $0.0001 or $0.00001 for
startups)
- Registered agent name + address
- Formation date
More inputs for recalc (ask founder if missing, one at time):
- Issued shares as of fiscal year-end (per class). Pull
from
composio search cap-table (Carta / Pulley); if not
connected, ask.
- Gross assets as of fiscal year-end (from balance sheet -
total assets line). If pre-revenue with <$50K in bank, usually
just "cash on hand".
- Directors - name + title each board member.
- Officers - name + title each (President, Secretary,
Treasurer minimum; sole-founder typically hold all three).
- Principal place of business - address (founder home office
or registered-agent address OK).
-
Run both franchise-tax calculations.
