How to Form an LLC in the District of Columbia (2026)
Reviewed by DocDraft Legal Team · Washington Dc · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in the District of Columbia means filing a formation document with a District agency and paying its fee to bring the company into legal existence. In the District you create an LLC by filing the Articles of Organization with the Department of Licensing and Consumer Protection (DLCP), Corporations Division, and paying a $99 filing fee. Two features shape the real cost of running a District LLC. First, the District requires a biennial report, filed every two years for a $300 fee, rather than the annual report many states use. Second, a District LLC may owe the unincorporated business franchise tax, a minimum tax of $250 when District gross receipts are $1 million or less. District LLCs are governed by the Uniform Limited Liability Company Act of 2010 in Title 29 of the D.C. Official Code. This guide explains what an LLC is, the exact District steps and fees, and the deadlines that keep the company in good standing.
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Where are you in forming your LLC?
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How do you form an LLC in the District of Columbia?
File the Articles of Organization with the District's Department of Licensing and Consumer Protection (DLCP), Corporations Division, and pay the $99 filing fee. You must name a registered agent with a District street address to accept legal papers. Once the DLCP files the articles, the LLC legally exists. Online filings are processed in about five business days.
How much does it cost to form an LLC in the District of Columbia?
The core cost is the $99 fee to file the Articles of Organization with the DLCP, paid once. After that, the District requires a biennial report every two years for a $300 fee. A District LLC may also owe the unincorporated business franchise tax, a $250 minimum when District gross receipts are $1 million or less.
Does a District of Columbia LLC file an annual or biennial report?
A District LLC files a biennial report, not an annual one. The report is due every two years and the fee is $300, paid to the DLCP. The report keeps the LLC's address, management, and registered agent information current with the District. Missing the biennial report can put the LLC out of good standing.
Does the District of Columbia require newspaper publication to form an LLC?
No. The District does not require an LLC to publish notice of its formation in a newspaper. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating. In the District, filing the Articles of Organization with the DLCP and keeping the biennial report current are the core steps, with no separate publication step.
District of Columbia LLC formation at a glance
You form a District of Columbia LLC by filing the Articles of Organization with the Department of Licensing and Consumer Protection (DLCP), Corporations Division, for a $99 filing fee. What sets the District apart is its report cadence and its business tax. The District requires a biennial report, filed every two years for a $300 fee, rather than the annual report many states use. Separately, a District LLC that carries on a trade or business may owe the unincorporated business franchise tax, with a minimum tax of $250 when District gross receipts are $1 million or less. Every LLC must name and maintain a registered agent with a physical District street address to accept lawsuits and official notices. The District does not require newspaper publication. Online filings are processed in about five business days. The governing statute is the Uniform Limited Liability Company Act of 2010, Title 29 of the D.C. Official Code, sections 29-801.01 and following.
Forming a two-owner District of Columbia LLC, step by step
Suppose two friends in Washington want to open a small design studio as an LLC. First they search the DLCP's business filing portal, CorpOnline, to confirm their name is available and includes a designator such as LLC. Next they appoint a registered agent: one owner lives in the District and agrees to serve, using a District street address, not a P.O. box, where legal papers can be delivered during business hours. They then file the Articles of Organization with the Department of Licensing and Consumer Protection and pay the $99 filing fee. The LLC legally exists once the DLCP files it, typically within about five business days. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though the District does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the $300 biennial report, due every two years, and check whether the studio owes the District's unincorporated business franchise tax, a $250 minimum when District gross receipts are $1 million or less. Keeping both the biennial report and the tax current keeps the LLC in good standing.
Relevant Laws
Uniform Limited Liability Company Act of 2010 (D.C. Official Code Title 29, Chapter 8, §§ 29-801.01 et seq.)
The District's Uniform Limited Liability Company Act of 2010 governs the formation, management, and dissolution of every District LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the registered agent requirement, and the default rules for member-managed and manager-managed companies.
D.C. Official Code § 29-802.01 (Articles of Organization)
Requires an LLC to be formed by delivering Articles of Organization to the Department of Licensing and Consumer Protection for filing. The articles state the LLC's name, the address of its initial designated office, and the name and address of its registered agent. The District filing fee for the articles is $99.
D.C. Official Code § 29-104.04 (Registered agent)
Requires every District LLC to designate and continuously maintain a registered agent in the District. The agent, an individual residing in the District or an entity authorized to do business there, receives service of process and official notices for the company. The agent's District street address goes on the Articles of Organization.
D.C. Official Code § 29-102.11 (Biennial report)
Requires a District LLC to deliver a biennial report to the Department of Licensing and Consumer Protection every two years. The report confirms the LLC's name, the address of its principal office, and its registered agent, and keeps the company in good standing. The District report fee is $300.
D.C. Official Code § 47-1808.03 (Unincorporated business franchise tax)
Imposes the District's unincorporated business franchise tax on an LLC that carries on a trade or business in the District and is taxed as a pass-through entity. The tax is a minimum of $250 when District gross receipts are $1 million or less, and a higher minimum applies above that. It is administered by the D.C. Office of Tax and Revenue.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member District LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from the District's unincorporated business franchise tax.
Regional Variances
How forming an LLC in the District of Columbia differs from other states
Biennial report, not annual
The District requires a biennial report every two years for a $300 fee, rather than the annual report many states file. The two-year cadence means the easiest way to fall out of good standing is forgetting the filing in the off-year cycle. California and New York also use a biennial cadence, but most states expect an annual report.
The unincorporated business franchise tax
A District LLC that carries on a trade or business may owe the unincorporated business franchise tax, a minimum of $250 when District gross receipts are $1 million or less. Most states charge no comparable tax on a pass-through LLC, so a District LLC can owe more than an out-of-state peer with the same income.
Filed with the DLCP, not a Secretary of State
The District has no Secretary of State. LLC filings go to the Department of Licensing and Consumer Protection (DLCP), Corporations Division. Most states route LLC formation through a Secretary of State, and some use a Division of Corporations, so the filing office and portal differ from what many founders expect.
No newspaper publication requirement
The District does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A District LLC is complete once the DLCP files the Articles of Organization, with no publication step.
Modest, flat formation fee
The District's $99 fee to file the Articles of Organization is lower than many states, where formation fees run from $100 to $500. The larger recurring cost in the District is the $300 biennial report, so founders should budget for the ongoing filing rather than the one-time formation cost.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the DLCP's business filing portal to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. Settle the name before you prepare your Articles of Organization.
Appoint a registered agent
Before filing days after startingThe District requires a registered agent with a physical District street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in the District, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization with the DLCP
To create the LLC days after startingFile the Articles of Organization with the Department of Licensing and Consumer Protection, Corporations Division, and pay the $99 filing fee, typically online through the CorpOnline portal. The LLC legally exists only once the DLCP files it, in about five business days. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. The District's LLC act expects members to have an operating agreement, but you do not file it with the District. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the biennial report with the DLCP
By April 1 of the year after formation, then every two years days after startingFile the biennial report with the Department of Licensing and Consumer Protection and pay the $300 fee. It confirms the LLC's address, management, and registered agent. The District uses a two-year cadence, so calendar the off-year deadline. Missing it can put the LLC out of good standing.
Check the unincorporated business franchise tax
Annually with the D.C. Office of Tax and Revenue days after startingDetermine whether your LLC owes the District's unincorporated business franchise tax. The minimum tax is $250 when District gross receipts are $1 million or less, with a higher minimum above that. Some small or investment-only LLCs are exempt. Confirm current thresholds and exemptions with the D.C. Office of Tax and Revenue.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the DLCP's business filing portal to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. Settle the name before you prepare your Articles of Organization. | - | Before filing |
| Appoint a registered agent | The District requires a registered agent with a physical District street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in the District, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the DLCP | File the Articles of Organization with the Department of Licensing and Consumer Protection, Corporations Division, and pay the $99 filing fee, typically online through the CorpOnline portal. The LLC legally exists only once the DLCP files it, in about five business days. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. The District's LLC act expects members to have an operating agreement, but you do not file it with the District. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the biennial report with the DLCP | File the biennial report with the Department of Licensing and Consumer Protection and pay the $300 fee. It confirms the LLC's address, management, and registered agent. The District uses a two-year cadence, so calendar the off-year deadline. Missing it can put the LLC out of good standing. | - | By April 1 of the year after formation, then every two years |
| Check the unincorporated business franchise tax | Determine whether your LLC owes the District's unincorporated business franchise tax. The minimum tax is $250 when District gross receipts are $1 million or less, with a higher minimum above that. Some small or investment-only LLCs are exempt. Confirm current thresholds and exemptions with the D.C. Office of Tax and Revenue. | - | Annually with the D.C. Office of Tax and Revenue |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that legally separates the company from the people who own it. The owners, called members, are generally not personally responsible for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or savings for a business obligation. In the District of Columbia, LLCs are created under the Uniform Limited Liability Company Act of 2010 in Title 29 of the D.C. Official Code. An LLC pairs that liability shield with pass-through taxation and lighter paperwork than a corporation.
You file the Articles of Organization with the Department of Licensing and Consumer Protection (DLCP), Corporations Division, and pay a $99 filing fee. The District has no Secretary of State, so the DLCP is the filing office instead. Most founders file online through the DLCP's CorpOnline portal, and the LLC legally exists once the DLCP files the articles, typically in about five business days.
It can. A District LLC that carries on a trade or business and is taxed as a pass-through may owe the District's unincorporated business franchise tax, with a minimum of $250 when District gross receipts are $1 million or less. Some small or investment-only LLCs are exempt. Because thresholds and exemptions change, confirm current rules with the D.C. Office of Tax and Revenue. Attorney review of your setup is available through DocDraft if you want a second look.
A District LLC must file its first biennial report by April 1 of the year after formation, then every two years after that. The fee is $300, paid to the DLCP. The report confirms the LLC's address, management, and registered agent. The District uses a two-year cadence rather than an annual one, so calendar the off-year deadline. Missing the biennial report can put the LLC out of good standing.
No. The District does not require you to publish notice of your LLC's formation in a newspaper, unlike New York, Arizona, and Nebraska, where publication adds cost and a deadline. In the District, your LLC is complete once the DLCP files the Articles of Organization. The core ongoing steps are keeping a registered agent and filing the $300 biennial report on time, with no separate publication step.
D.C. Official Code section 29-104.04 requires every District LLC to name and continuously maintain a registered agent with a physical District street address, not a P.O. box. The agent accepts lawsuits and official mail during business hours. You can serve as your own agent, name a co-owner who lives in the District, or hire a commercial registered agent service. You list the agent on the Articles of Organization and keep it current on each biennial report.
Yes. The District treats single-member and multi-member LLCs the same for filing purposes. Either way you file the $99 Articles of Organization, maintain a registered agent, and file the $300 biennial report every two years. A single-member LLC may also owe the unincorporated business franchise tax, a $250 minimum when District gross receipts are $1 million or less, if it carries on a trade or business. Confirm exemptions with the D.C. Office of Tax and Revenue.
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