A corporation that files its Delaware corporate income tax return electronically but pays the balance by check sends the check with Form CIT-VCH, the Electronic Filer Corporation Payment Voucher. The 2025 voucher carries revision number 20250528.
It is a single page with four numbered boxes and a signature block. The page itself says “DO NOT CUT THIS PAGE”, so the whole sheet goes in the envelope.
The boxes
- Employer Identification Number
- Fiscal or calendar year end, written MM-DD-YYYY
- Amount of the payment
- Corporation name and street address, city, state and ZIP
Below them, an officer or representative signs under penalties of perjury and adds the date, email address, phone number and their title. The declaration covers the return “including accompanying schedules and statements”, and the voucher tells you to keep a copy.
Mail the voucher with the check to:
Delaware Division of Revenue
PO Box 2044
Wilmington, DE 19899-2044
When the money is due
The 2025 instructions for Form CIT-TAX set the return due date as the fifteenth day of the fourth month after the tax year ends. A six-month federal extension automatically extends the Delaware filing date, and a copy of it must be attached to the return. Form CIT-EXT, filed with payment by the original due date, does the same on the Delaware side. Neither extension moves the payment date; in the instructions’ words, the extension “does not delay when tax is due”.
Most of the year’s tax should already be paid by then through tentative payments on Form CIT-EST: 50% with the declaration on the fifteenth day of the fourth month of the tax year, then 20%, 20% and 10% in the sixth, ninth and twelfth months. Small corporations, those with gross receipts and other income of no more than $26,071,000 (the CY 2025 threshold) in two of the three previous years, pay four equal installments of 25% instead. The CIT-VCH payment is what is left once the return is done.
What paying late costs
Filing late costs 5% a month, up to 50% of the tax, plus interest of ½% a month from the original due date. If the return was on time but the tax shown on it was not paid, a further 1% a month is added, capped at 25%. Tentative tax that was too low or late is charged at 1.5% a month from its own due date.
The tentative tax penalty does not apply if tentative payments made on time reach 80% of the current year’s tax or 100% of the previous year’s.
Paying without the voucher
For estimated tax, the instructions allow online payment at tax.delaware.gov by direct debit from a U.S. checking or savings account, with no dollar limit, or by credit card up to $10,000. A direct debit can be dated later, up to the due date. For paying a balance due, check the options on revenue.delaware.gov.
Who never needs it
A corporation incorporated in Delaware whose only activity there is keeping a statutory corporate office is exempt from filing the corporate income tax return under § 1902(b)(6) of Title 30. That corporation still owes the annual franchise tax, which the Secretary of State’s Division of Corporations collects, not the Division of Revenue.
The tax itself is calculated at 8.7% of Delaware taxable income, according to the return instructions.
Where this comes from
- Delaware Division of Revenue, CIT-VCH Electronic Filer Corporation Payment Voucher, 2025, revision 20250528 (revenuefiles.delaware.gov)
- Delaware Division of Revenue, 2025 Corporation Income Tax Return instructions (CIT-TAX) (revenuefiles.delaware.gov)