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: June 29, 2007
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.
Corporations Division
941 North Capitol Street NE
Washington, DC 20002
(202) 442-4432
http://brc.dc.gov/index.asp
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
941 North Capitol Street NE, 1st Floor
Washington, DC 20002
(202) 727-4829
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
Annual/Biennial Report
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Fee:
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The annual report fee is $100 and the biennial report fee is $250 for both domestic and foreign corporations. The annual fee for both domestic and foreign non-profit corporations is $25 and $75 for the biennial non-profit filing.
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Forms:
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Annual/Biennial Report - Annual and Biennial Report for Corps
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Due Date:
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Annual report must be filed by April 15th.
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Corporation Franchise Tax Returns
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Tax:
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The District of Columbia has a tax rate of 9.975% on income earned in the District. The minimum franchise tax is $100.
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Forms:
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Tax Form D-20 - Corporate 2006 Franchise Tax Form and Instructions
Tax Payments (Online) - Pay Business Taxes Online
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Due Date:
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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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Limited Liability Company
Annual Filing Requirements
Annual/Biennial Reports
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Tax:
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The domestic and foreign annual report fee is $50 and the biennial report fee is $150.
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Forms:
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Annual/Biennial Report - Annual and Biennial Report for LLCs
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Due Date:
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Annual report must be filed by June 16th.
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LLC Franchise Tax Returns
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Tax:
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The District of Columbia has a tax rate of 9.975% on income earned in the District. The minimum franchise tax is $100.
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Forms:
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Tax Form D-20 - 2006 Franchise Tax Form and Instructions
Tax Payments (Online) - Pay Business Taxes Online
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Due Date:
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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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