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District of Columbia Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: July 14, 2011
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Dept. of Consumer and Regulatory Affairs
Corporations Division
1100 4th Street SW
Washington, DC 20024
Phone: (202) 442-4400
FAX: (202) 442-9445
http://brc.dc.gov/index.asp
Forms: http://dcra.dc.gov/DC/DCRA/For+Business/Corporate+Registration
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Office of Tax and Revenue
Customer Service Center
1101 4th Street SW, Suite W270
Washington, DC 20024
(202) 727-4TAX
FAX: 202-442-6304
http://cfo.dc.gov/cfo/site/default.asp?otrNav=|
DC State Statutes
To research the State Statutes for District of Columbia Corporations and LLCs, click here.
To research the State Statutes for District of Columbia Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Two-Year Report
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Fee: |
The Two-Year Report fee is $275 for both domestic and foreign corporations. Penalties of $38.50 + 5% interest accrued monthly (domestic) or $82.50 (foreign) will be assessed to late payment filings.
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Forms: |
Two-Year Report - Two-Year Report for Domestic and Foreign Corporations |
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Due Date: |
Business Corporations, inclusive of domestic or foreign business, professional or close corporations, that register or commence conducting business on or before April 15th of any given year must file a two-year report by April 15th that same year and every two years thereafter by April 15th.
Business Corporations, inclusive of domestic or foreign business, professional or close corporations, that register or commence conducting business after April 15th must file their first two-year report by April 15th the very next year after registration and every two years thereafter by April 15th. |
Corporation Franchise Tax Returns
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Tax: |
The District of Columbia has a tax rate of 9.975% on income earned in the District. The minimum franchise tax is $100.
NOTE: Beginning Tax Year 2010, The District will no longer mail paper corporate franchise (D-20) or unincorporated franchise (D-30) tax packages to businesses. Taxpayers can download the forms and instructions from the DC Web site.
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Forms: |
Tax Form D-20 - Corporate 2010 Franchise Tax Form and Instructions
Tax Payments (Online) - Pay Business Taxes Online |
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Due Date: |
Tax forms are to be filed on or before March 15th for calendar year filers; on or before 15th day of third month following close of taxable year for fiscal year filers. |
Limited Liability Company
Annual Filing Requirements
Two-Year Report
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Tax: |
The Two-Year Report fee is $165 for both domestic and foreign LLCs. An $82.50 penalty will be assessed to any late payment filing.
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Forms: |
Two-Year Report - Two-Year Report for Domestic and Foreign LLCs
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Due Date: |
Limited Liability Companies inclusive of domestic and foreign, or professional companies that register or commence conducting business during any date of a particular year, must file the first two-year report by June 16th the very next year, and every two years thereafter by June 16th. |
LLC Franchise Tax Returns
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Tax: |
The District of Columbia has a tax rate of 9.975% on income earned in the District. The minimum franchise tax is $100.
NOTE: Beginning Tax Year 2010, The District will no longer mail paper corporate franchise (D-20) or unincorporated franchise (D-30) tax packages to businesses. Taxpayers can download the forms and instructions from the DC Web site.
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Forms: |
Tax Form D-20 - 2010 Franchise Tax Form and Instructions
Tax Payments (Online) - Pay Business Taxes Online
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Due Date: |
Tax forms are to be filed on or before March 15th for calendar year filers; on or before 15th day of third month following close of taxable year for fiscal year filers. |
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