What does a Washington DC LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Biennial report | DC Department of Licensing and Consumer Protection | $300 | April 1, every two years |
| Basic business license renewal | DC Department of Licensing and Consumer Protection | Depends on the license category | Every two years |
| Unincorporated business franchise tax return, if required | DC Office of Tax and Revenue | 8.25% of net income | April 15 |
For forming the LLC in the first place, see how to form an LLC in Washington DC.
When is it due?
By April 1. The first report is due on April 1 of the year after the LLC is formed, whenever in the year that was, and then every two years: an LLC formed in 2026 files by April 1, 2027, then April 1, 2029. The Department emails a reminder to the registered agent in February of each filing year, and does not send reminders by post.
How much does it cost?
$300 for each biennial report, so about $150 a year. A report filed after April 1 adds a $100 late fee, $400 in total. Filing in person adds a mandatory same-day service charge, so file online.
How do you file it?
Log in to the DC business filing portal
With the account linked to the LLC.
Find the LLC
By name or file number.
Confirm details and ownership information
Addresses, registered agent, governors and the people who own or control the LLC.
Pay $300 by April 1
And keep the confirmation.
What information do you need?
The report confirms the LLC's addresses, registered agent and governors, and DC also asks for the names and addresses of the people who own or control the LLC. Leaving out required ownership information can itself be a ground for dissolution, so complete that section carefully. Have the LLC's DC file number ready.
What happens if you file late or not at all?
A late report adds the $100 late fee. If the report has not been delivered within five months after it is due, which means by about September 1, the District can begin administrative dissolution, and the LLC can no longer lawfully do business in DC until it is reinstated.
How do you restore a dissolved LLC?
A dissolved DC LLC files for reinstatement with a $300 fee, together with every missed biennial report and the late fees. Reinstatement relates back to the dissolution date, as if it had never happened. With one missed report, the total is typically $700. See reinstating a dissolved LLC.
What else does a Washington DC LLC pay each year?
Most DC businesses hold a basic business license, renewed every two years on its own cycle, which requires a Clean Hands certification. LLCs with gross income over $12,000 generally file the unincorporated business franchise tax return, unless an exemption such as the personal services exemption applies. LLCs selling taxable goods or services file sales tax returns. See how to form an LLC in Washington DC.
What does a typical year look like?
| When | What to do |
|---|---|
| February of a filing year | Email reminder to the registered agent |
| April 1, every two years | Biennial report due, $300 |
| April 15 each year | Unincorporated business franchise tax return, if required |
| About September 1 | Unfiled LLCs can be dissolved |
| Every two years | Basic business license renewal |
Is anything different for foreign owners?
No. A Washington DC LLC owned by someone outside the US files the same biennial report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the DC Department of Licensing and Consumer Protection, and you can always file directly. See business tax deadlines.
Want your Washington DC filings handled?
We track your Washington DC deadlines, file the biennial report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Does a Washington DC LLC file an annual report?
No. It files a biennial report every two years.
When is the DC biennial report due?
By April 1: the year after formation, then every two years.
How much is the DC biennial report?
$300, plus a $100 late fee if filed after April 1.
How much does it cost to reinstate a DC LLC?
$300 plus each missed report and the late fees.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- DC Department of Licensing and Consumer Protection: Corporate registration
- DC Code section 29-106.01: administrative dissolution
- DC Office of Tax and Revenue
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.