District of Columbia annual report
District of Columbia LLCs file a Two-Year (Biennial) Report every two years for $300. Due: April 1 every two years.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Two-Year (Biennial) Report | $300 | biennial | April 1 every two years | $100 late fee if filed after April 1; continued failure can lead to administrative dissolution (revocation) |
| Corporation | Two-Year (Biennial) Report | $300 | biennial | April 1 every two years | $100 late fee if filed after April 1; continued failure can lead to administrative dissolution (revocation) |
| Nonprofit | Two-Year (Biennial) Report | $80 | biennial | April 1 every two years | $50 late fee if filed after April 1; continued failure can lead to administrative dissolution (revocation) |
When the first one is due
- LLC: April 1 of the year after formation
- Corporation: April 1 of the year after incorporation
- Nonprofit: April 1 of the year after incorporation
Taxes due on their own schedule
- Corporation franchise tax minimum (Corporation): $250 — 8.25% of DC taxable income, with a minimum tax of $250 if DC gross receipts are $1 million or less ($1,000 above $1 million)
- Unincorporated business franchise tax minimum (LLC): $250 — 8.25% of DC taxable income, minimum $250 if DC gross receipts are $1 million or less ($1,000 above). Filing required only when gross receipts exceed $12,000; businesses earning more than 80% of gross income from members' personal services (capital not material) are exempt. LLCs taxed as corporations pay the corporate franchise tax instead
Checked 2026-10-20. Confirm on the DC Department of Licensing and Consumer Protection (DLCP), Corporations Division site before filing.