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District of Columbia

District of Columbia business compliance calendar

What District of Columbia asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027

Registration and franchise filings

EntityFilingFeeIf missed
CorporationsBiennial report, by April 1 of the year after formation and every second year after that, with the DC Department of Licensing and Consumer Protection$300$100 late fee; revocation after continued failure
LLCsBiennial report, by April 1 of the year after formation and every second year after that, with the DC Department of Licensing and Consumer Protection$300$100 late fee; revocation after continued failure
PartnershipsBiennial report, by April 1 of the year after formation and every second year after that, with the DC Department of Licensing and Consumer Protection$300$100 late fee; revocation after continued failure
NonprofitsBiennial report, by April 1 of the year after formation and every second year after that, with the DC Department of Licensing and Consumer Protection$80$50 late fee; revocation after continued failure

Also in District of Columbia

Taxes and employers

Corporate income tax
Yes. C corporations file a District of Columbia return by the 15th day of the fourth month after the year ends, with the DC Office of Tax and Revenue.
Personal income tax
Yes. S corporations and partnerships file a District of Columbia information return, and employers withhold state income tax.
Employers
Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
Sources
DC Department of Licensing and Consumer Protection, DC Office of Tax and Revenue

All District of Columbia rules in the pack

Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
District of Columbia keys its report to this date. Add it and the calendar places it.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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