DC LLC at a glance
An LLC in DC costs $99 to form and $300 every two years for the biennial report. The Corporations Division of the Department of Licensing and Consumer Protection (DLCP) registers LLCs through BOSS, the online system that replaced CorpOnline.
| Item | Washington DC rule |
|---|---|
| Formation document | Articles of Organization for a domestic LLC (Form DLC-1) |
| State fee to form | $99 |
| Standard processing | 5 business days |
| Expedite | $50 for 3-day service, $100 for 1-day service |
| Biennial report | $300, due 1 April of the year after registration, then every two years |
| Late fee | $100 if filed after 1 April of the year due |
| Registered agent | Required, with a physical DC street address (no PO box) |
| Where to file | DLCP Corporations Division, online through BOSS |
| Franchise tax | 8.25% unincorporated business franchise tax, $250 minimum, for businesses with DC gross income over $12,000 |
The $99, $300 and $100 figures come from DLCP’s license and corporate filing fees page, and the expedite fees from its fees for corporate registration services. The filing steps and due dates come from DLCP’s business registration FAQs.
How to start an LLC in DC
You start an LLC in DC by choosing a name with an LLC suffix, appointing a DC registered agent and filing Form DLC-1 in BOSS. DLCP’s corporate registration page says all corporate registration filings are made through BOSS, which is open 24/7.
- Choose the name. DLCP’s FAQs say an LLC name must include a distinct suffix such as "LLC". If you will trade under a different name, register it as a trade name; a trade name cannot be the same as an active entity name.
- Appoint a registered agent. The agent needs a physical street address in DC; PO boxes are not accepted. You can use a commercial agent such as our registered agent service.
- File the Articles of Organization. File Form DLC-1 in BOSS and pay $99, plus $50 or $100 if you want faster processing. Our articles of organization guide explains the usual fields.
- Sign an operating agreement. DC does not collect it, but it records ownership and signing authority and banks usually ask for it.
- Get an EIN. The EIN is free from the IRS. Without an SSN you apply by fax, mail or phone under the IRS EIN rules. Our EIN application service handles that route.
- Register with the Office of Tax and Revenue and check licensing. If the LLC will do business in DC, register for the taxes it owes, and check whether your activity needs a DC business license from DLCP.
- Diary the biennial report. The first report is due by 1 April of the year after registration. Our compliance deadline calendar can remind you.
If you would rather hand it over, our filing team checks the name and agent, prepares and files the Articles in BOSS, and stores the approved documents in your portal. For the general process in any state, see how to start an LLC.
DC LLC cost
A DC LLC costs $99 to form, then $300 every two years for the biennial report, which averages $150 a year. An LLC with DC gross income over $12,000 also owes at least $250 a year in unincorporated business franchise tax.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization (DLC-1) | $99 | At formation |
| Expedite, 3-day (optional) | $50 | At filing |
| Expedite, 1-day (optional) | $100 | At filing |
| Biennial report (BRA-25) | $300 | By 1 April, every two years |
| Late fee | $100 | If filed after 1 April of the year due |
| Unincorporated business franchise tax minimum | $250 ($1,000 if DC gross receipts exceed $1 million) | Yearly, if DC gross income is over $12,000 |
The arithmetic for an LLC formed in 2026: $99 in 2026, then $300 by 1 April 2027, so $399 over the first two calendar years. After that the next reports fall due by 1 April 2029, 2031 and so on, at $300 each. With 3-day expedite the first year costs $149. If the LLC earns more than $12,000 of DC gross income, add the franchise tax, at least $250 a year. Commercial registered agent fees are extra. Our LLC state fee comparison shows how DC compares with the states.
DC LLC annual report (the biennial report)
DC LLCs file a biennial report, not an annual report. DLCP’s FAQs say the first biennial report is due by 1 April of the calendar year after the entity registers, and by 1 April every two years after that. The fee is $300.
- Form: the biennial report (BRA-25) is filed in BOSS.
- What it updates: the LLC’s addresses, registered agent, purpose and beneficial ownership details.
- Beneficial owners: since 1 January 2020 DC asks entities to report the individuals who own 10% or more or who have operational control. This is DC’s own requirement and is separate from the federal FinCEN report.
- Late: a $100 late fee applies if the report is filed after 1 April of the year it is due.
- Revocation: DLCP publishes biennial report and revocation lists, and its FAQs say an entity that goes more than 60 days without a registered agent risks revocation.
Our LLC annual report service files the biennial report and reminds you before 1 April.
DC registered agent
Every DC LLC must appoint and keep a registered agent. DLCP’s FAQs say all domestic and foreign filing entities are required to maintain one, with a physical street address in DC and no PO boxes.
- Commercial registered agent: a registered agent business that you appoint to act for the LLC.
- Non-commercial registered agent: an individual, or a domestic or foreign entity, that serves in DC as agent for service of process, or a member in good standing of the DC Bar who keeps an office in DC.
- Losing the agent: DLCP says an entity that fails to maintain a registered agent for more than 60 days risks revocation.
DC residents with a DC street address can act personally as a non-commercial agent. Founders outside DC use a commercial agent such as our registered agent service, which scans legal papers to your portal.
DC LLC registration processing time
DLCP’s FAQs say standard processing of Form DLC-1 takes 5 business days. Expedited service costs $50 for 3-day or $100 for 1-day processing. DLCP’s fee page adds that expedited service is required for walk-in customers at the Business License Center and may be limited or unavailable for mail-in filings. We start once your order and documents are complete and do not promise times beyond what DLCP publishes.
DC taxes that affect an LLC
The main DC tax for many LLCs is the unincorporated business franchise tax. The DC Code sets it at 8.25% of taxable income for tax years after 2017, with a minimum tax.
- Who files: D.C. Code § 47-1805.02 requires a return from every unincorporated business carrying on a trade or business in DC, or receiving DC-source income, with gross income over $12,000, whether or not it has net income.
- Rate and minimum: D.C. Code § 47-1808.03 sets 8.25% and a $250 minimum, or $1,000 if DC gross receipts are over $1 million.
- Corporate election: an LLC taxed as a corporation files as a corporation instead. How DC treats your LLC depends on its tax classification, so confirm it with a licensed tax professional.
- Sales tax for remote sellers: under D.C. Code § 47-2001, a seller with no physical presence in DC must collect once, in the previous or current calendar year, its retail sales delivered into DC exceed $100,000 or number 200 or more. Our sales tax registration service can help.
- Clean Hands: DLCP’s FAQs note that the Office of Tax and Revenue, not DLCP, administers the Certificate of Clean Hands mandate.
Forming a DC LLC as a non-resident
You can form an LLC in DC without living in DC or the US. DLCP’s registration FAQs ask for a name, a DC registered agent and the Articles, and list no residency rule for members.
A DC LLC suits founders with customers, an office or staff in the District. If you have none of those, DC’s $300 biennial report and franchise tax rules make it a costly choice next to Wyoming or New Mexico, which many founders outside the US use. Compare them in our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide. An LLC formed elsewhere that does business in DC registers as a foreign entity with DLCP and keeps a DC registered agent.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income. The penalty for not filing is $25,000, and it goes by fax or mail. See our Form 5472 guide.
- Federal BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026. DC’s own beneficial ownership details in the biennial report still apply.
- Address: banks and payment providers usually want a business address separate from the agent’s. Our US business address service provides one.
How to dissolve a DC LLC
To close a DC LLC you file a Statement of Dissolution for Domestic Limited Liability Company (Form DLC-8) with DLCP, and the LLC must be in active, good standing status first. DLCP’s FAQs set out both points.
- Get current first: file any overdue biennial report and pay late fees so the LLC is in good standing.
- Taxes: file final DC tax returns and close accounts with the Office of Tax and Revenue, which administers the Certificate of Clean Hands mandate.
- Licenses: close any DC business licenses the LLC held.
- Federal: file final federal returns, including a final Form 5472 if the LLC is foreign-owned.
The fee for Form DLC-8 is set on DLCP’s LLC fee schedule; check it in BOSS when you file. Our LLC dissolution service handles the filing and final steps.
Doing it yourself vs using Borderless Filings
You can form a DC LLC yourself in BOSS for $99 and file the $300 biennial report every two years. DLCP’s FAQs and tutorial videos explain the system.
Our service adds a check of the name, agent and addresses, preparation and filing by our filing team, tracking and document storage in your portal, the EIN without an SSN for founders outside the US, and reminders before each 1 April deadline. Prices are on our pricing page with the state fee at cost. You can start your order, see the Maryland LLC and Virginia LLC pages, or compare states on our US LLC states page.
Sources
- DC Department of Licensing and Consumer Protection: License and corporate filing fees
- DC Department of Licensing and Consumer Protection: Fees for corporate registration services
- DC Department of Licensing and Consumer Protection: Corporate registration
- DC Department of Licensing and Consumer Protection: FAQs, business registration
- DC Department of Licensing and Consumer Protection: BOSS online filing
- Code of the District of Columbia: § 47-1805.02 Returns
- Code of the District of Columbia: § 47-1808.03 Unincorporated business franchise tax rate
- Code of the District of Columbia: § 47-2001 Definitions (sales tax)
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.