NY C Corporation received a Delaware 1065 K-1. The C corp is not registered in Delaware

[DTNY07]

NY C Corporation received a Delaware 1065 K-1. The C corp is not registered in Delaware

The K-1 was at a loss.  

I know they would have to pay the Delaware annual tax.  Which was due 3/1/24, so there would be penalties.

But, the fact that they weren't registered in Delaware is more what concerns me.

The partnership that issued the K-1 = there isn't any physical offices or employees in Delaware

It is a venture capital fund.   

The C corp is based in NY.  No dealings in Delaware other than the K-1 received

I do think they should register as a foreign corporation in Delaware going forward.

But for 2023, should i just file the corporate return and do a Delaware return also without them being registered in Delaware?

I have done that (not in purpose) in the past for other states.  meaning they failed to give a state K-1, so I didn't realize something was needed in another state.  Wasn't until they received a notice later on about the other state K-1

Thanks, in advance for any help