How to Form an LLC
1. Find a Business Name
- Business Search: corponline.dlcp.dc.gov
The Business Filings Search tool can be found at the bottom of the CorpOnline landing page. Enter the name you would like to use for your LLC and click “Search.” If that name is available, the words “No Results were found” will appear above the search bar.
The name of your LLC must contain the words “limited liability company” or “limited company,” or one of the following abbreviations: “L.L.C.,” “LLC,” “L.C.,” or “LC.”[2]
2. Select a Registered Agent
All LLCs in Washington D.C. are required to designate and maintain a registered agent. The name of the agent and an address in the District where service of process can be accepted must be made available in the company’s public filings.[3]
3. Register the LLC
There are two options for the registration of your LLC: online or by mail.
Option 1: File Online
Go to corponline.dlcp.dc.gov to access the District’s business registration services.
If you have not done so already, create an Access DC account. This will allow you to utilize CorpOnline to search available business names, register your LLC, file your biennial report, and perform other online services.
After clicking “Register Organization,” you will be asked whether you already have a registered business organization in D.C. or any other jurisdiction. Select “No” to move forward to the next step, then select “Limited Liability Company.”
Enter the name of your business, and use the dropdown menu to select the appropriate suffix (for example, “L.L.C.”). You may also choose a later effective date if you wish to delay your filing. On the next page, enter your business’s mailing address.
If you are using a commercial registered agent, select the agent’s name from the dropdown menu. If yours is NOT a commercial registered agent, select “Yes” and enter the agent’s name, email, and mailing address. Note that the registered agent’s mailing address must be located in the District of Columbia.
The remaining questions will ask you if your LLC has a series, if there is at least one member, and if there are any miscellaneous provisions you would like to enter. You will also be prompted to add the name and address of at least one organizer.
Expedited one-day and three-day services are available for $100 and $50, respectively. If you do not wish to pay for expedited services, select “None.”
After reviewing and confirming the information you have submitted, input your credit card information to pay the filing fee. The fee will be $99 plus the fees for any expedited services you selected. Then, hit “Submit” to complete your filing.
Option 2: File By Mail
Complete the appropriate form and send the document, along with the required payment, to the Department of Licensing and Consumer Protection.
Articles of Organization – Domestic LLC – For in-state entities.
Filing fee: $99 check made payable to “DC Treasurer.”
Mailing address: Department of Licensing and Consumer Protection, Corporations Division, PO Box 712300, Philadelphia, PA 19171-2300
Foreign Registration Statement – Foreign LLC – For out-of-state entities.
Filing fee: $220 check made payable to “DC Treasurer.”
Mailing address: Department of Licensing and Consumer Protection, Corporations Division, PO Box 712300, Philadelphia, PA 19171-2300
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
If your LLC will have employees or file employment tax returns, you will need to obtain an Employer Identification Number (EIN) from the Internal Revenue Service to operate and register your business in Washington D.C.[4]
5. Write an Operating Agreement
Although an LLC is not required to have an operating agreement under D.C. law, establishing such an agreement is highly recommended. An operating agreement governs business rules, clarifies members’ rights, and prevents misunderstandings.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
For LLCs, the most common types of tax classification are:
- LLC – A sole proprietorship or partnership is considered a “pass-through entity” as an LLC, with all profits taxed as income for the owners/members.
- S-Corporation – Shareholders in an S-corporation must pay taxes on business profits and losses, which they receive as income. To file as an S-corp, an LLC must submit IRS Form 2553 within 75 days of formation.
- C-Corporation – As a C-corporation, business profits and losses are filed as a separate corporate entity. An LLC must file IRS Form 8832 within 75 days of formation to register as a C-corp.
7. File Biennial Report
LLCs in Washington D.C. are required to file the BRA-25 Biennial Report with the Corporations Division every two years to maintain their active status. A newly registered LLC must submit its first report by April 1 of the next calendar year.
Afterward, Form BRA-25 is due by April 1 of every second calendar year. For example, an LLC registered in October 2024 would have its first report due by April 1, 2025, and its second report due by April 1, 2027.[5]