@open-agreements/open-agreements 0.2.0

package/skills/delaware-franchise-tax/SKILL.md

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+---
+name: delaware-franchise-tax
+description: >-
+  File your Delaware annual franchise tax and annual report. Guides you through
+  tax calculation (Authorized Shares and Assumed Par Value Capital methods),
+  the eCorp portal filing process, and payment. For Delaware C-Corps (March 1
+  deadline) and LLCs/LPs/GPs (June 1 deadline).
+license: MIT
+metadata:
+  author: open-agreements
+  version: "0.1.0"
+---
+
+# Delaware Franchise Tax
+
+File your Delaware annual franchise tax and annual report.
+
+> **Interactivity note**: Always ask the user for missing inputs.
+> If your agent has an `AskUserQuestion` tool (Claude Code, Cursor, etc.),
+> prefer it — structured questions are easier for users to answer.
+> Otherwise, ask in natural language.
+
+## Security model
+
+- This skill **does not** download or execute any code.
+- All portal interactions are performed by the user, guided step-by-step by the agent.
+- If the user opts in to browser automation (Playwright via CDP), the agent may assist with portal navigation — but credit card and banking details must **always** be entered by the user directly.
+
+## When to Use
+
+- Annually before **March 1** (C-Corps) or **June 1** (LLCs/LPs/GPs)
+- When your registered agent sends a reminder
+- When you receive a notice from the Delaware Division of Corporations
+- **Portal hours**: 8:00am-11:45pm ET only
+- **Scam warning**: Delaware warns about deceptive solicitations. Legitimate notices come from the state or your registered agent only. Discard anything that asks you to pay through a non-official channel.
+
+## Phase 1: Gather Information
+
+Ask the user for the following (use `AskUserQuestion` if available):
+
+**All entity types:**
+- Entity type: **C-Corp** or **LLC/LP/GP**
+- Delaware Business Entity File Number (up to 9 digits)
+- Registered agent name
+
+**For C-Corps, also ask:**
+- Total authorized shares by class and par value (e.g., 10,000,000 shares of Common Stock at $0.00001 par value)
+- Total issued and outstanding shares as of December 31 of the tax year
+- Total gross assets as of December 31 (from Form 1120 Schedule L, Line 15 — or estimated from bank balance + investments + receivables)
+- Nature of business (brief description of how the company generates revenue)
+
+**Officers and directors (C-Corps):**
+- Officers: names, titles, addresses
+- Directors: names, addresses
+
+## Phase 2: Calculate Tax
+
+### LLCs/LPs/GPs
+
+Flat **$300** annual tax. No calculation needed. Skip to Phase 3.
+
+### C-Corps — Calculate Both Methods
+
+Always calculate both methods and recommend the lower one. Show all intermediate values so the user can verify.
+
+#### Method 1: Authorized Shares Method
+
+```
+Shares <= 5,000:        $175 (minimum)
+5,001 - 10,000:         $250
+Each additional 10,000: +$85
+Maximum:                $200,000
+```
+
+**Example**: 10,000,000 authorized shares
+- First 10,000 shares: $250
+- Remaining 9,990,000 shares = 999 increments of 10,000: 999 x $85 = $84,915
+- Total: $250 + $84,915 = **$85,165**
+
+#### Method 2: Assumed Par Value Capital (APVC) Method
+
+Almost always cheaper for startups. Requires a gross assets figure.
+
+```
+Step 1: Assumed Par = Total Gross Assets / Total Issued Shares
+Step 2: For each class of shares where assumed par >= stated par:
+        use assumed par x number of authorized shares in that class
+Step 3: For each class of shares where assumed par < stated par:
+        use stated par x number of authorized shares in that class
+Step 4: Sum all classes = Assumed Par Value Capital (APVC)
+Step 5: Tax = (APVC rounded up to next $1,000,000 / $1,000,000) x $400
+Step 6: Minimum tax: $400
+Step 7: Maximum tax: $200,000
+```
+
+**Example**: 10,000,000 authorized shares at $0.00001 par, 1,000,000 issued, $50,000 gross assets
+- Step 1: Assumed Par = $50,000 / 1,000,000 = $0.05
+- Step 2: $0.05 >= $0.00001, so use assumed par: $0.05 x 10,000,000 = $500,000
+- Step 4: APVC = $500,000
+- Step 5: Round up to $1,000,000 -> 1 x $400 = **$400**
+
+#### Filing Fee
+
+- **$50** for non-exempt domestic corporations
+- **$25** for 501(c)(3) exempt corporations
+
+**Total due = franchise tax + filing fee**
+
+Present both calculations to the user:
+```
+Method 1 (Authorized Shares): $XX,XXX
+Method 2 (Assumed Par Value):  $XXX
+Recommended method:            Method 2
+Filing fee:                    $50
+Total due:                     $XXX + $50 = $XXX
+```
+
+## Phase 3: File via Portal
+
+The agent can automate the portal using Playwright if Chrome is running with remote debugging enabled. Otherwise, guide the user step-by-step.
+
+### Automation Setup (Playwright via CDP)
+
+If the user says "use playwright", "use the browser" or requests similar automation:
+
+1. **Launch Chrome with remote debugging** (see `reference/ecorp-portal-playwright-notes.md` for commands)
+2. **Connect via Playwright** (see reference for CDP connection snippet)
+3. **Portal field reference**: See `reference/ecorp-portal-playwright-notes.md` for:
+   - All field selector IDs
+   - Date field workaround (must use JS `el.value =` not Playwright `.fill()`)
+   - State dropdown abbreviations (use `value="NY"` not `label="New York"`)
+   - Director name fields (separate first/middle/last fields, NOT one name field)
+   - APVC activation sequence
+   - Session/eId behavior
+
+### Filing Steps
+
+1. **Navigate**: Open https://icis.corp.delaware.gov/ecorp/logintax.aspx
+2. **Login**: Enter Business Entity File Number. Solve CAPTCHA (if the user shares a screenshot, the agent can try to read it). Click **Continue**.
+3. **Entity verification**: Confirm entity name, registered agent, and registered office match your records.
+4. **Fill form fields** (all on one page):
+   - **Stock info**: Issued shares (per-class field, NOT the readonly total), gross assets, asset date (must == fiscal year end)
+   - **Address**: Principal business address with state abbreviation
+   - **Nature of business**: Select from dropdown (e.g., "Technology/Software")
+   - **Officer**: First/middle/last name, title, address
+   - **Directors**: Set total count, click "Enter Directors Info", fill first/middle/last name + address for each
+   - **Authorization**: First/middle/last name, title, address
+   - **T&C checkbox**: Must check `chkCertify` before continuing
+5. **Recalculate tax**: Click "Recalculate Tax" button. Verify the displayed tax matches your calculation from Phase 2. If it still shows the Authorized Shares method amount, the asset date is probably wrong — fix it via JavaScript.
+6. **Review**: Click "Continue Filing" to see the Review Copy. Verify all data.
+7. **Payment**: Click "Proceed to Payment". The agent **must stop here** — credit card and banking details must be entered by the user. If tax exceeds $5,000, ACH payment is required.
+8. **Confirmation**: After payment:
+   - Click **"Display Confirmation Copy"** (`onclick="downloadConfirmation();return false;"`) to save receipt PDF
+   - Click **"Email Confirmation Copy"** to email the filed report (opens popup at `Email.aspx`, enter email address)
+   - **CRITICAL**: "Once you leave this screen, you will no longer be able to obtain a confirmation copy" — save/email before navigating away
+   - Record the Service Request Number from the URL: `srNo=XXXXX`
+
+## Phase 4: Save Receipt and Remind
+
+### Save the confirmation PDF
+
+The downloaded confirmation PDF **is** the filing record — no need to create a separate one.
+
+The portal downloads the receipt as `Ecorp_Confirmation_<ServiceRequestNumber>.pdf` to the default Downloads folder. Move it to a durable location:
+- `~/Documents/Tax/Delaware/<EntityName>/` on local disk
+- A "Tax" or "Corporate Records" folder in cloud storage if available
+- Keep the original filename — it contains the Service Request Number for future reference
+
+```bash
+# Example
+mkdir -p ~/Documents/Tax/Delaware/My-Corp-Name
+mv ~/Downloads/Ecorp_Confirmation_*.pdf ~/Documents/Tax/Delaware/My-Corp-Name/
+```
+
+Ask the user where they keep tax records and move the file there.
+
+### Set a reminder
+
+Remind the user to set an annual reminder for approximately 2 weeks before the deadline:
+- **Mid-February** for corporations (March 1 deadline)
+- **Mid-May** for LLCs/LPs/GPs (June 1 deadline)
+
+**Scheduling options:**
+- **Claude Cowork**: `/schedule` for recurring tasks
+- **Claude Code CLI**: external scheduler (cron, LaunchAgent)
+- **Any calendar app**: set a recurring annual reminder
+- If `~~calendar` MCP is available, create the reminder directly
+
+## Reference
+
+For detailed calculation formulas and official guidance, see the `reference/` directory:
+- `reference/tax-calculation.md` — full formulas for both methods with examples
+- `reference/filing-instructions.md` — fees, payment methods, deadlines
+- `reference/faq.md` — frequently asked questions
+- `reference/ecorp-portal-playwright-notes.md` — field selectors, gotchas, and automation tips for the eCorp portal
+
+**Official source**: https://corp.delaware.gov/paytaxes/
+**Help line**: 302-739-3073, Option 3
+
+## Notes
+
+- This skill does not provide tax advice — consult a tax professional for your specific situation.
+- The Delaware Division of Corporations portal is the only official filing method.
+- Late filing incurs a **$200 penalty + 1.5% monthly interest**.
+- If franchise tax exceeds **$5,000**, ACH payment is required (credit cards not accepted above this threshold).
+- **Large Corporate Filers** (listed on a national stock exchange with $750M+ in revenue or assets) pay a flat **$250,000**.

package/skills/delaware-franchise-tax/reference/ecorp-portal-playwright-notes.md

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+# Delaware eCorp Portal — Playwright Automation Notes
+
+## Setup
+
+### Launch Chrome with remote debugging
+
+```bash
+# Must quit Chrome first, then relaunch with debug port
+osascript -e 'tell application "Google Chrome" to quit'
+sleep 2
+/Applications/Google\ Chrome.app/Contents/MacOS/Google\ Chrome \
+  --remote-debugging-port=9222 \
+  --user-data-dir=/tmp/chrome-debug-profile &
+```
+
+### Connect via Playwright (CDP)
+
+```python
+NODE_OPTIONS='--no-deprecation' uv run python3 << 'PYEOF'
+from playwright.sync_api import sync_playwright
+with sync_playwright() as p:
+    browser = p.chromium.connect_over_cdp("http://localhost:9222")
+    ctx = browser.contexts[0]
+    page = ctx.pages[0]
+PYEOF
+```
+
+## Fixes & Gotchas
+
+### 1. Readonly "Total Issued Shares" field
+- `gridStock_ctl02_txtIssuedShares` is **readonly** — it's auto-summed from per-class fields
+- Fill the per-class field instead: `gridStock_ctl02_gridStockDetails_ctl02_txtIssuedShares`
+- This populates the readonly total automatically on recalculate
+
+### 2. Asset Date field mangles input with Playwright .fill()/.type()
+- The date field has a mask/formatter that garbles Playwright keyboard input
+- **Fix**: Use JavaScript to set the value directly:
+  ```python
+  page.evaluate('''
+      const el = document.getElementById('ctl00_ContentPlaceHolder1_gridStock_ctl02_txtAssetDate');
+      el.value = '12/31/2025';
+      el.dispatchEvent(new Event('change', { bubbles: true }));
+  ''')
+  ```
+- The portal requires asset date == fiscal year end date, or it ignores gross assets
+
+### 3. APVC method activation
+- Portal defaults to Authorized Shares method ($85,165 for 10M shares)
+- To get APVC: fill issued shares + gross assets + correct asset date, then click "Recalculate Tax"
+- If asset date doesn't match fiscal year end, recalculate silently stays on Authorized Shares
+
+### 4. ASP.NET ViewState breaks on back-navigation
+- Never use `page.go_back()` — the ViewState expires and you get a server error
+- Always start fresh from the login page: `https://icis.corp.delaware.gov/ecorp/logintax.aspx`
+
+### 5. Postback links (2024 "File Amended Annual Report")
+- The link is `javascript:__doPostBack(...)`, not a real URL
+- Can't open in a new tab via href — must execute on the page
+- Use: `page.evaluate("__doPostBack('ctl00$ContentPlaceHolder1$lnkPrevAR','')")`
+
+### 6. CAPTCHA
+- Field: `#ctl00_ContentPlaceHolder1_ecorpCaptcha1_txtCaptcha`
+- Image: `#ctl00_ContentPlaceHolder1_ecorpCaptcha1_captchaImage` (NOT `img[src*='Captcha']`)
+- Case-insensitive in practice (all caps in image)
+- Screenshot cropping can be unreliable — fetch the CAPTCHA image bytes via JS `fetch()` on `img.src` as fallback
+
+### 7. Key field selectors
+| Field | Selector ID (after ctl00_ContentPlaceHolder1_) |
+|-------|------------------------------------------------|
+| File number | txtPrimaryFileNo |
+| CAPTCHA | ecorpCaptcha1_txtCaptcha |
+| Continue button | btnContinue |
+| Issued shares (per-class) | gridStock_ctl02_gridStockDetails_ctl02_txtIssuedShares |
+| Issued shares (total, readonly) | gridStock_ctl02_txtIssuedShares |
+| Gross assets | gridStock_ctl02_txtGrossAsset |
+| Asset date | gridStock_ctl02_txtAssetDate |
+| Fiscal year end | txtFiscalYearEndYear |
+| Recalculate button | btnRecalucation (note: typo in portal) |
+| Continue Filing button | btnProceedPayment |
+| Enter Directors button | btnDisplayDirectorForm |
+| Nature of Business | ddlBusinessNatures |
+
+### 8. State dropdowns use abbreviations (NY, WA, etc.)
+- All state dropdowns (`drpHidePrincipal`, `drpHideOfficer`, `drpHideAuthor`, `drpDirectorStatesN`) use 2-letter state codes
+- Use `page.select_option("#drpHidePrincipal", value="NY")` — NOT `label="New York"`
+
+### 9. Director form fields (inline, not popup)
+- Click `#btnDisplayDirectorForm` to reveal director rows
+- **CRITICAL**: Director names have THREE separate fields per director:
+  - `txtDirectorName{N}` = **first name only** (NOT full name!)
+  - `txtMiddleName{N}` = middle name/initial
+  - `txtLastName{N}` = last name (REQUIRED — validation fails without it)
+- Other fields: `txtDirectorAddress{N}`, `txtDirectorCity{N}`, `drpDirectorStates{N}`, `txtDirectorZip{N}`, `drpDirectorCountry{N}`
+- Numbered 1–N based on `txtTotalNumOfDirectors`
+- All use simple IDs (no ASP.NET prefix)
+
+### 10. Tax result label IDs (different from what you'd expect)
+| Label | Selector ID (after ctl00_ContentPlaceHolder1_) |
+|-------|------------------------------------------------|
+| Franchise Tax | lblFranchisetaxData |
+| Penalty | lblPenaltyData |
+| Interest | lblMonthlyIntrestData |
+| Filing Fee | lblAnnualFilingDta |
+| Credit | lblPreviousData |
+| Prepaid | lblPrepaidPaymentData |
+| **Total Due** | **lblAmountDue** |
+
+### 11. Officer and Authorization address fields
+| Section | Street | City | State | Zip |
+|---------|--------|------|-------|-----|
+| Principal | txtStreetPrincipal | txtCityPrincipal | drpHidePrincipal | txtZipPrincipal |
+| Officer | txtStreetOfficer | txtCityOfficer | drpHideOfficer | txtZipOfficer |
+| Auth | txtStreetAuthorization | txtCityAuthorization | drpHideAuthor | txtZipAuthorization |
+
+### 12. Session/eId behavior
+- Dashboard URL needs `eId` parameter from login — can't bookmark dashboard directly
+- **BUT**: Cmd+Back (browser history) in a new tab CAN get back to dashboard within the same session
+- Each login generates a unique eId; session cookies are shared across tabs
+
+### 13. T&C checkbox required before Continue Filing
+- Must check `#ctl00_ContentPlaceHolder1_chkCertify` before clicking Continue Filing
+- Validation error: "Authorization: Please check the box to confirm that you have read the Terms and Conditions"
+
+### 14. Confirmation page — save BEFORE navigating away
+- **"Once you leave this screen, you will no longer be able to obtain a confirmation copy"**
+- **PDF download**: `downloadConfirmation()` → opens `DownLoadConfirmation.ashx?srNo=...&fileNo=...`
+  - Triggers a file download, NOT a page navigation — Playwright will throw "Download is starting" error (that's OK, the file downloads)
+- **Email confirmation**: `openARemail()` → opens `Email.aspx?srNo=...` popup
+  - Fill `#txtEmailAddress` and `#txtVerifyEmailAddress`, click `#btnEmail`
+  - Response: "Your e-mail request has been received. Please allow 48 hours."
+- Service Request Number is in the URL: `?srNo=XXXXXXXXXXX`
+
+### 15. Deprecation warning
+- `[DEP0169] url.parse() behavior is not standardized` comes from Playwright's Node.js internals
+- Harmless — Playwright uses `url.parse()` in its server; fix is upstream (Playwright issue)
+- Suppress with: `NODE_OPTIONS='--no-deprecation'` env var

package/skills/delaware-franchise-tax/reference/faq.md

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+# Delaware Franchise Tax FAQ
+
+> Last synced: 2026-02-27. Confirm with the [official source](https://corp.delaware.gov/paytaxes/) before filing.
+
+## What is the Delaware franchise tax?
+
+The franchise tax is a fee paid to the State of Delaware for the privilege of being incorporated or organized in Delaware. It is **not** a tax on income or business activity — it is a tax on the corporate charter itself. All Delaware-formed entities owe it regardless of where they operate or whether they have revenue.
+
+## When is the franchise tax due?
+
+| Entity Type | Due Date |
+|-------------|----------|
+| Domestic C-Corps (and S-Corps) | **March 1** of each year (for the prior tax year) |
+| LLCs, LPs, and GPs | **June 1** of each year |
+| Foreign corporations | **June 30** of each year |
+
+Example: A C-Corp's 2025 franchise tax is due **March 1, 2026**.
+
+## What are the two calculation methods for C-Corps?
+
+Delaware provides two methods. You may use whichever produces the **lower** tax:
+
+1. **Authorized Shares Method**: Based only on the number of authorized shares. Simple but often produces a higher tax for companies with many authorized shares.
+
+2. **Assumed Par Value Capital (APVC) Method**: Based on authorized shares, issued shares, par value, and total gross assets. Almost always produces a lower tax for startups and private companies with low par value stock.
+
+The state automatically calculates using the Authorized Shares Method unless you provide gross assets and issued shares to enable the APVC calculation. Always provide this information to get the lower amount.
+
+## Where do I get my total gross assets figure?
+
+Total gross assets come from **IRS Form 1120, Schedule L, Line 15** (Total Assets). This is the balance sheet total before any depreciation or deductions.
+
+If you have not yet filed Form 1120 for the tax year, estimate total gross assets by adding:
+- Bank and investment account balances
+- Accounts receivable
+- Property and equipment (at cost, before depreciation)
+- Any other assets (prepaid expenses, deposits, IP, etc.)
+
+Use the figure as of **December 31** of the tax year.
+
+## What if I filed late?
+
+Late filing results in:
+- **$200 flat penalty**
+- **1.5% monthly interest** on the unpaid franchise tax amount, accruing from the original due date
+
+Interest compounds monthly until the tax is paid in full. There is no grace period.
+
+## What if my corporation is dissolved or inactive?
+
+Franchise taxes continue to accrue every year until **official dissolution documents are filed** with the Delaware Division of Corporations. Simply ceasing operations, letting the entity go "inactive," or failing to file does **not** stop the tax obligation.
+
+If you no longer need the entity:
+1. File a Certificate of Dissolution (Short Form if no assets, or Long Form with board/stockholder approval)
+2. Pay all outstanding franchise taxes, penalties, and interest
+3. Pay the dissolution filing fee
+
+A corporation that fails to file for two consecutive years may be **voided by proclamation**. Reviving a voided entity requires paying all back taxes, penalties, interest, plus a revival fee — often significantly more expensive than the original taxes.
+
+## Can I pay by credit card?
+
+- **Yes**, if total franchise tax is **under $5,000**. Visa, MasterCard, American Express, and Discover are accepted.
+- **No**, if total franchise tax is **$5,000 or more**. ACH (electronic bank transfer) is **required** above this threshold.
+
+The filing fee is included in the payment total.
+
+## What is a Large Corporate Filer?
+
+A corporation qualifies as a Large Corporate Filer if it meets **both** criteria:
+1. Listed on a **national stock exchange** (NYSE, NASDAQ, etc.)
+2. Reports **$750 million or more** in consolidated annual gross revenues **or** consolidated assets
+
+Large Corporate Filers pay a flat franchise tax of **$250,000** per year. They do not need to calculate tax using either the Authorized Shares or APVC method.
+
+## What if my authorized shares changed during the year?
+
+If you amended your certificate of incorporation to change the number of authorized shares during the tax year, the franchise tax is **prorated**:
+- The period before the amendment uses the prior share count
+- The period after the amendment uses the new share count
+- Both periods are calculated at the annual rate, then prorated by months
+
+## Do I need to file even if I have no revenue?
+
+**Yes.** The franchise tax is not based on revenue or income. It is based on the corporate charter (authorized shares, par value, and gross assets). Even a corporation with zero revenue and minimal assets owes at least the minimum tax ($175 under Authorized Shares or $400 under APVC).
+
+## What is the difference between franchise tax and income tax?
+
+- **Franchise tax**: Paid to Delaware for the privilege of being incorporated there. Based on authorized shares/assets. Due annually regardless of activity.
+- **Income tax**: Paid to the state(s) where the company conducts business, based on taxable income. Delaware does **not** impose income tax on corporations that are incorporated in Delaware but conduct no business within the state.
+
+## How do I find my Delaware Business Entity File Number?
+
+Your file number is assigned when the entity is formed. You can find it:
+- On your original Certificate of Incorporation or Certificate of Formation
+- On prior annual report filings or franchise tax receipts
+- By searching the Delaware Division of Corporations entity search: https://icis.corp.delaware.gov/ecorp/entitysearch/namesearch.aspx
+- By contacting your registered agent
+
+## What happens if I overpay?
+
+Overpayments are applied as a credit toward the next year's franchise tax. To request a refund instead, contact the Delaware Division of Corporations at 302-739-3073, Option 3.

package/skills/delaware-franchise-tax/reference/filing-instructions.md

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+# Delaware Franchise Tax Filing Instructions
+
+> Last synced: 2026-02-27. Confirm with the [official source](https://corp.delaware.gov/paytaxes/) before filing.
+
+## Filing Deadlines
+
+| Entity Type | Annual Report & Tax Due | Late Penalty |
+|-------------|------------------------|--------------|
+| Domestic corporations | **March 1** | $200 + 1.5% monthly interest |
+| Foreign corporations | **June 30** | $200 + 1.5% monthly interest |
+| LLCs / LPs / GPs | **June 1** | $200 + 1.5% monthly interest |
+
+Interest accrues monthly on unpaid tax from the due date until paid.
+
+## Portal Information
+
+- **URL**: https://icis.corp.delaware.gov/ecorp/logintax.aspx
+- **Hours**: 8:00am - 11:45pm ET, daily
+- **Login**: Delaware Business Entity File Number (up to 9 digits)
+- **Authentication**: CAPTCHA on login page
+
+The portal is the only official method for filing the annual report and paying franchise tax online.
+
+## Filing Fees
+
+| Entity Type | Filing Fee |
+|-------------|-----------|
+| Domestic corporation (non-exempt) | **$50** |
+| Domestic corporation (501(c)(3) exempt) | **$25** |
+| Foreign corporation | **$125** |
+
+The filing fee is in addition to the franchise tax and is non-refundable.
+
+## Payment Methods
+
+| Method | When Available |
+|--------|---------------|
+| Visa | Tax total < $5,000 |
+| MasterCard | Tax total < $5,000 |
+| American Express | Tax total < $5,000 |
+| Discover | Tax total < $5,000 |
+| ACH (electronic bank transfer) | Any amount (**required** if tax >= $5,000) |
+
+**Important**: If your franchise tax is **$5,000 or more**, you **must** pay by ACH. Credit cards are not accepted above this threshold.
+
+## Required Information for Filing
+
+Before starting, gather:
+
+1. **Delaware Business Entity File Number** (up to 9 digits)
+2. **Officers** (C-Corps): names, titles, and addresses for all officers
+3. **Directors** (C-Corps): names and addresses for all directors
+4. **Registered agent**: name and address (verify this matches your records)
+5. **Stock information** (C-Corps):
+   - Number of authorized shares by class
+   - Par value for each class
+   - Number of issued shares (including treasury shares) as of December 31
+   - Total gross assets as of December 31 (from IRS Form 1120, Schedule L, Line 15)
+6. **Nature of business**: brief description of how the company generates revenue
+
+## Quarterly Payment Schedule (Tax >= $5,000)
+
+Corporations owing $5,000 or more in annual franchise tax must pay estimated installments:
+
+| Due Date | Percentage |
+|----------|-----------|
+| June 1 | 40% of estimated annual tax |
+| September 1 | 20% of estimated annual tax |
+| December 1 | 20% of estimated annual tax |
+| March 1 (following year) | Remainder (balance due) |
+
+Failure to pay installments on time results in penalty and interest on each missed payment.
+
+## Late Filing
+
+- **Penalty**: $200 flat fee
+- **Interest**: 1.5% per month on the unpaid tax amount, accruing from the original due date
+- **Corporate status**: Failure to file and pay for two consecutive years may result in the corporation being voided by proclamation. Reviving a voided entity is significantly more expensive than paying on time.
+
+## Scam Warning
+
+The Delaware Division of Corporations warns about **deceptive solicitations** that resemble official government notices. These scam letters:
+- May use official-sounding names and seals
+- Often demand payment to a non-government address
+- May charge inflated fees for "annual report filing services"
+
+**Legitimate notices** come only from:
+- The Delaware Division of Corporations (dover.de.us domain)
+- Your registered agent
+
+If you receive a suspicious notice, verify by calling the Division of Corporations directly.
+
+## Contact
+
+- **Phone**: 302-739-3073, Option 3
+- **Website**: https://corp.delaware.gov/
+- **Email**: See the Division of Corporations website for current contact information
+
+## Portal Step-by-Step Summary
+
+1. Navigate to https://icis.corp.delaware.gov/ecorp/logintax.aspx
+2. Enter your Business Entity File Number
+3. Complete the CAPTCHA and click Continue
+4. Verify your entity name, registered agent, and registered office
+5. Review and update officers and directors
+6. Enter stock information (authorized shares, par value, issued shares, gross assets)
+7. Select your preferred tax calculation method
+8. Verify the calculated tax amount
+9. Enter payment information
+10. Click Submit **once** (the portal warns about duplicate charges from double-clicking)
+11. Save your confirmation number and screenshot the confirmation page