District of Columbia Corporation & LLC Filing Requirements

Disclaimer

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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.

 

Corporations 

 

Annual Filing Requirements

 

Two-Year Report

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.

 

Forms:

Two-Year Report Two-Year Report for Domestic and Foreign Corporations

 

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

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.

 

Forms:

Tax Form D-20 - Corporate 2010 Franchise Tax Form and Instructions
Tax Payments (Online) - Pay Business Taxes Online

 

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

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.

 

Forms:

Two-Year Report - Two-Year Report for Domestic and Foreign LLCs

 

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

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.

 

Forms:

Tax Form D-20 - 2010 Franchise Tax Form and Instructions

Tax Payments (Online) - Pay Business Taxes Online

 

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.