State Information

District of Columbia

Selecting the District of Columbia Corporation or LLC Name

When selecting a name for a corporation based in District of Columbia, it should be remembered that the name will be unique and will identify you as a separate entity transacting business in the state. The name of a corporation must end with “Incorporated,” “Corporation,” “Corp” or “Inc.”. When selecting a name for a limited liability company it must end with “Limited Liability Company” or “LLC”.

Since the name will be identifying your corporation or LLC as a unique entity, the name will not be accepted if it is likely to mislead the public or if it too closely resembles the name of another corporation or LLC formed in District of Columbia.

Do not use any type of punctuation such as dashes, periods or commas in name selection. It is advantageous to try to name your corporation or LLC so that it identifies with the goods or services you provide, but this is not required.

Selecting a Board of Directors

A corporation can have several members as directors but is only required to have one. Since the board is responsible for managing the corporation, it is suggested that the board be comprised of individuals that are officers or shareholders who have some type of daily involvement with the corporation. There is no minimum age requirement for a director in the District of Columbia.

District of Columbia Taxes

Business corporations are expected to file the D-20 SUB Corporation Franchise Tax return using Form D-20 annually. The District does not recognize the S corporation election. The amount of tax is dependent on a number of factors. All corporations are required to file an annual franchise tax report and pay a franchise tax. The tax is dependent of a number of factors with the minimum amount due being $100.00.

An LLC within the District of Columbia is required to file as either a corporation or a partnership dependent on the election made on the SS-4. The District maintains an individual income tax so employers are expected to withhold state income tax and unemployment tax. The District of Columbia maintains a sales and use tax, with the most sales applying a 5.75% rate and the highest rate is 14.5%.

Registered Agent

The registered agent must have a physical street address within District of Columbia state. PO boxes are not acceptable, within District of Columbia.

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