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Compliance and filings in District of Columbia

DC compliance is the D-20 by April 15, a biennial report to DLCP with beneficial ownership, and quarterly payroll filings on MyTax.DC.gov.

Jurisdiction
District of Columbia
Reading time
2 min
Checked
October 12, 2026
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Key figures

District of Columbia compliance

2026, with sources

D-20 due (calendar year)
April 15
Extended due date
October 15November 15 for members of a combined group.
Biennial report
Every two yearsFirst due April 1 of the year after registering; fee set by DLCP rule.
Beneficial ownership in the biennial report
RequiredOwners of more than 10%, and anyone who controls the entity, must be listed.
Minimum franchise tax
$250$1,000 above $1 million of DC gross receipts.
Withholding returns
Quarterly (FR-900Q)Filed electronically on MyTax.DC.gov.

DLCP: registration and the biennial report

A Delaware corporation doing business in DC registers as a foreign entity with the Department of Licensing and Consumer Protection (DLCP), names a DC registered agent, and in most cases obtains a Basic Business License for its activity. After that it files a biennial report: the first by April 1 of the year after it registered, then every two years. DLCP sets the filing fees by rule.

The biennial report must name each person who owns more than 10% of the entity, directly or indirectly, and anyone who controls its financial or operational decisions, with residence and business addresses, and the same for any foreign entity in the chain. A report that leaves the ownership out is returned, and an entity that doesn’t correct it faces administrative dissolution or, for a foreign entity, termination of its registration.

OTR filings

The D-20 is due April 15 for calendar-year corporations; the extended date is October 15, or November 15 for members of a combined group. Withholding returns (FR-900Q) are filed quarterly and electronically on MyTax.DC.gov, due on the last day of the month after each quarter, and W-2s and 1099s for DC residents go to OTR by January 31.

An example first year: a startup that registers in DC in March 2026 and opens a small office files its first biennial report by April 1, 2027, its 2026 D-20 by April 15, 2027 (with at least the $250 minimum tax), and quarterly withholding, unemployment and Paid Family Leave returns from the first quarter it pays wages in DC.

Clean hands

DC ties licenses and many filings to tax compliance through its Clean Hands certification: a business with unpaid DC taxes or fines over the threshold can’t renew licenses. A missed minimum-tax payment is a common way for a small company to lose its clean-hands status.

Deadlines

  1. Apr 15Corporate franchise tax return (calendar year)D-20
  2. Oct 15Extended due date; November 15 for combined group membersD-20 (extended)
  3. Apr 1First biennial report to DLCP, then every two years
  4. Last day of the month after the quarterQuarterly withholding returnFR-900Q

The federal baseline

This page covers what District of Columbia adds. The federal rules underneath it apply here too.

FederalFederal compliance for startupsThe federal compliance calendar is short but unforgiving: Form 1120 and its extension, estimated tax once there is a profit, 83(b) elections, Form 3921 and Form D around equity events, and Form 5472 if the owners are foreign. BOI reporting no longer applies to US companies.

Common questions

Is there an annual report in DC?

Every two years. A corporation registered in DC files its first biennial report with DLCP by April 1 of the year after it registered, then every second year. The report lists, among other things, the names and addresses of people who own more than 10%, directly or indirectly, and of anyone who controls the company’s decisions; a report without them leads to revocation of a foreign entity’s registration.

When is the DC D-20 due?

April 15 for calendar-year corporations, extended to October 15, or to November 15 for members of a combined group. Fiscal-year filers file by the 15th day of the fourth month after year end.

Compliance next door

How District of Columbia compares

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More of the District of Columbia guide

Sources

Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.

General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.

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