District of Columbia Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the DC Department of Licensing and Consumer Protection (DLCP) and other official sources listed below

Short answer: District of Columbia LLCs file the Biennial Report (Two-Year Report) every two years (first report due April 1 of the year after registration; subsequent reports due April 1 every two years thereafter (D.C. Code 29-102.11(c)); fee $300). Corporations: first report due April 1 of the year after incorporation; subsequent reports due April 1 every two years thereafter (D.C. Code 29-102.11(c)), fee $300.

District of Columbia annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (optional)

District of Columbia · LLC

Biennial Report (Two-Year Report): First report due April 1 of the year after registration; subsequent reports due April 1 every two years thereafter (D.C. Code 29-102.11(c))

State fee: $300
If you file late: $100 late fee if filed after April 1 of the year due

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 5 official sources: [1] dlcp.dc.gov [2] dlcp.dc.gov [3] code.dccouncil.gov [4] code.dccouncil.gov [5] code.dccouncil.gov

District of Columbia LLC: Biennial Report (Two-Year Report)

Due: First report due April 1 of the year after registration; subsequent reports due April 1 every two years thereafter (D.C. Code 29-102.11(c))
How often: Every 2 years
First report: April 1 of the calendar year after formation; then every second year (e.g., formed 2025: due April 1, 2026, 2028, 2030)
State fee: $300 — Biennial report fee for domestic and foreign LLCs (DLCP fee schedule)
Late fee: $100 late fee if filed after April 1 of the year due
Dissolution: The Mayor (DLCP) may begin administrative dissolution if the biennial report is not delivered within 5 months after it is due (i.e., after September 1) (D.C. Code 29-106.01); the entity is dissolved if it does not cure within 60 days after notice (29-106.02). DLCP publishes revocation lists
Reinstatement: Reinstatement after administrative dissolution: $300 fee (domestic LLC) plus delinquent reports and fees

Sources: [1] dlcp.dc.gov · [2] dlcp.dc.gov · [3] code.dccouncil.gov · [4] code.dccouncil.gov · [5] code.dccouncil.gov

District of Columbia corporation: Biennial Report (Two-Year Report)

Due: First report due April 1 of the year after incorporation; subsequent reports due April 1 every two years thereafter (D.C. Code 29-102.11(c))
How often: Every 2 years
First report: April 1 of the calendar year after incorporation; then every second year
State fee: $300 — For for-profit entities (DLCP corporate filing fees page)
Late fee: $100 late fee (for-profit) if filed after April 1 of the year due
Dissolution: Administrative dissolution may begin if the report is not delivered within 5 months after the due date (D.C. Code 29-106.01), final after a 60-day cure period (29-106.02). A report missing the required beneficial-ownership information also results in administrative dissolution (29-102.11(a)(8))

Sources: [1] dlcp.dc.gov · [2] code.dccouncil.gov · [3] code.dccouncil.gov

District of Columbia nonprofit corporation: Biennial Report

Due: April 1 of the year after incorporation, then every two years
How often: Every 2 years
First report: April 1 of the year after incorporation
State fee: $80 — For non-profit entities
Late fee: $50 late fee (non-profit) if filed after April 1 of the year due
Dissolution: Same administrative dissolution process (D.C. Code 29-106.01/.02)

Sources: [1] dlcp.dc.gov

District of Columbia franchise, privilege and minimum taxes

Corporation Franchise Tax (Form D-20) minimum tax (DC Office of Tax and Revenue) — 8.25% of DC taxable income with a minimum tax of $250 if DC gross receipts are $1 million or less ($1,000 if more than $1 million). The minimum applies even if income is exempt. Due: April 15 for calendar-year filers; 15th day of the 4th month after the close of a fiscal year. Weekend/holiday: next business day.
Unincorporated Business Franchise Tax (Form D-30) minimum tax (DC Office of Tax and Revenue) — Applies to unincorporated businesses (including LLCs taxed as partnerships or disregarded) with DC gross receipts over $12,000; minimum tax $250 if DC gross receipts are $1 million or less ($1,000 above $1 million). Exempt if more than 80% of gross income is from personal services of members and capital is not a material income-producing factor. Due: April 15 for calendar-year filers; 15th day of the 4th month after a fiscal year-end. No D-30 required if gross receipts are $12,000 or less

Foreign (out-of-state) LLCs and corporations registered in District of Columbia

LLC: Same $300 biennial report, due April 1 of the year after registration and every two years; may owe back reports if business began before registration
Corporation: Same $300 biennial report and schedule; registration terminated (not dissolved) for non-filing

Good to know

DC biennial reports are due April 1 starting the year AFTER formation, then every second year (opposite odd/even parity to the formation year).
Biennial reports must include beneficial-ownership information: names and addresses of each person owning more than 10% (or controlling financial/operational decisions or day-to-day operations) (D.C. Code 29-102.11(a)(6)); omitting it leads to administrative dissolution.
Walk-in filers are charged a $100 expedite fee on top of regular fees.

District of Columbia annual report FAQ

When is the District of Columbia LLC annual report due?

Biennial Report (Two-Year Report): First report due April 1 of the year after registration; subsequent reports due April 1 every two years thereafter (D.C. Code 29-102.11(c)). First report: April 1 of the calendar year after formation; then every second year (e.g., formed 2025: due April 1, 2026, 2028, 2030). Use the calculator on this page with your formation date to get the exact date.

How much is the District of Columbia annual report fee?

LLC: $300 (Biennial report fee for domestic and foreign LLCs (DLCP fee schedule)). Corporation: $300 (For for-profit entities (DLCP corporate filing fees page)). Nonprofit corporation: $80. These are state fees; portal or card fees may apply.

What happens if I file my District of Columbia annual report late?

LLCs: $100 late fee if filed after April 1 of the year due. The Mayor (DLCP) may begin administrative dissolution if the biennial report is not delivered within 5 months after it is due (i.e., after September 1) (D.C. Code 29-106.01); the entity is dissolved if it does not cure within 60 days after notice (29-106.02). DLCP publishes revocation lists. Corporations: $100 late fee (for-profit) if filed after April 1 of the year due.

Where do I file the District of Columbia annual report?

With the DC Department of Licensing and Consumer Protection (DLCP), online at corponline.dlcp.dc.gov/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the DC Department of Licensing and Consumer Protection (DLCP) before filing.