District of Columbia LLC annual report & franchise tax deadlines 2026-2027
Every recurring District of Columbia filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Biennial (Two-Year) Report Confirmed on official page |
|---|---|
| Due | Apr 1 of the year after registration, then every two years |
| State fee | $300 |
| How often | biennial |
Corporation (C & S corp)
| Report | Biennial (Two-Year) Report Confirmed on official page |
|---|---|
| Due | Apr 1 of the year after incorporation, then every two years |
| State fee | $300 |
| How often | biennial |
Franchise & entity-level taxes
| Corporation Franchise Tax (D-20) corp, s corp | Apr 15 for calendar-year filers 8.25% of DC taxable income; minimum $250 (DC gross receipts ≤ $1M) or $1,000 Confirmed on official page |
|---|---|
| Unincorporated Business Franchise Tax (D-30) llc, partnership | Apr 15 for calendar-year filers (gross receipts over $12,000) Minimum $250 (≤ $1M receipts) or $1,000 Confirmed on official page |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (D-20) |
| Partnership / S corp return | Apr 15 (D-30 / D-65) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in District of Columbia
No active IRS disaster postponements for District of Columbia as of Oct 21, 2026. See all deadline changes.
Your District of Columbia calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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District of Columbia deadline FAQ
When is the District of Columbia LLC annual report due?
Apr 1 of the year after registration, then every two years.
How much does the District of Columbia LLC annual report cost?
State fee: $300.
When is the District of Columbia corporation annual report due?
Apr 1 of the year after incorporation, then every two years. Fee: $300. S corporations file the same report as other corporations.
Does District of Columbia have a franchise tax or annual LLC tax?
Yes — Corporation Franchise Tax (D-20): Apr 15 for calendar-year filers (8.25% of DC taxable income; minimum $250 (DC gross receipts ≤ $1M) or $1,000); Unincorporated Business Franchise Tax (D-30): Apr 15 for calendar-year filers (gross receipts over $12,000) (Minimum $250 (≤ $1M receipts) or $1,000).
When are District of Columbia business income tax returns due?
C corporations: Apr 15 (D-20). Pass-through entities (partnerships, S corps): Apr 15 (D-30 / D-65). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file District of Columbia sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a District of Columbia deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://dlcp.dc.gov/service/domestic-limited-liability-company
- https://otr.cfo.dc.gov
- https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company
- https://otr.cfo.dc.gov/page/dc-business-franchise-tax-rates
- https://corponline.dlcp.dc.gov/
- https://code.dccouncil.gov/us/dc/council/code/sections/29-102.11
- https://code.dccouncil.gov/us/dc/council/code/sections/29-106.01
- https://code.dccouncil.gov/us/dc/council/code/sections/29-106.02
- https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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