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District of Columbia . 2026 filing guide

District of Columbia Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every District of Columbia filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the District of Columbia Department of Licensing + Consumer Protection, Corporations Division as of June 2026.

Start filing now Search District of Columbia business records
Verified against District of Columbia Department of Licensing + Consumer Protection, Corporations Division on Jun 12, 2026
Agency
District of Columbia Department of Licensing + Consumer Protection, Corporations Division
Branded as DC Corporations Division
Phone
202-442-4400
Mon-Fri 8:30am-4:30pm ET
Annual due
April 1 (biennial)
$100 penalty plus interest
Processing
5-10 business days standard, 24-hour expedited available
Online filings
District of Columbia business environment

Why founders choose District of Columbia (and what to know first)

Federal government access and proximity. Major professional services and nonprofit ecosystem. Note: DC imposes Unincorporated Business Franchise Tax on LLCs and partnerships at 8.25%, making it less favorable than nearby Virginia or Maryland for many founders.

Economy
~$170B economy
Registered entities
~110,000 active entities
New formations / year
~15,000 annually
Key industries
Federal government, professional services (legal, lobbying, consulting), tourism, education (Georgetown, GW, Howard), technology (federal contractor heavy), nonprofit + NGO
District of Columbia tax profile

Tax obligations at a glance

Tax type Where District of Columbia stands
State income tax4% to 10.75% (DC residents)
Corporate income tax8.25% C-Corp
Sales tax6% sales and use tax
Franchise taxUnincorporated Business Franchise Tax 8.25% on unincorporated entities over $12,000 net income

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in District of Columbia on request.

Beyond the SoS

Other District of Columbia agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your District of Columbia compliance.

DC Office of Tax + Revenue
202-727-4829

Income tax, sales tax, franchise tax

DC Dept of Employment Services
202-724-7000

Unemployment insurance, wage and hour

DC Dept of Insurance, Securities + Banking
202-727-8000

Insurance, banking, securities

DC Workers Compensation
202-671-1000

Workers comp

DC Dept of Licensing + Consumer Protection
202-442-4400

Professional licensing

DC Alcoholic Beverage + Cannabis Administration
202-442-4423

Alcohol and cannabis licensing

District of Columbia compliance calendar

Year-round filings every District of Columbia business should know

Recurring federal and state deadlines that affect District of Columbia businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
April 1 (biennial)District of Columbia annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full District of Columbia compliance calendar →
How-to . LLC formation

How to form an LLC in District of Columbia: step by step

Each step explained with what District of Columbia requires. File.Business handles all of this for $0 service fee plus the $220 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your District of Columbia LLC →

Ready to file your District of Columbia paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

Start a District of Columbia filing Get deadline alerts

Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the District of Columbia Department of Licensing + Consumer Protection, Corporations Division or any Secretary of State office. You may file directly with the District of Columbia Department of Licensing + Consumer Protection, Corporations Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the District of Columbia Department of Licensing + Consumer Protection, Corporations Division as of June 2026 and may change. For entity-specific guidance, consult a licensed District of Columbia attorney or CPA.

District of Columbia . Complete topic index

Every District of Columbia Secretary of State topic, in one place.

24 keyword-focused guides covering every filing, form, and compliance question for District of Columbia businesses.

Quick reference
Annual compliance
Formation + setup
Entity structure
Changes + wind-down
File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.