District of Columbia annual reports, deadlines, and fees
Start with your entity type below. District of Columbia reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open District of Columbia filing agency ↗District of Columbia LLC reports
DC entities file the BRA-25 Biennial Report. The first report is due by April 1 of the calendar year after registration and every two years thereafter. The public DLCP schedule lists a $300.00 biennial-report fee for domestic and foreign filing entities, plus a $100.00 late fee. The report updates principal office, registered agent, business affairs, and ownership/control information; false statements can carry criminal penalties.
District of Columbia corporation reports
DC for-profit and nonprofit corporations file the same BRA-25 biennial report cycle, due April 1 in the applicable year. For-profit corporation biennial reports are generally $300.00 and nonprofit reports are generally $80.00 under the current public fee materials; the exact entity schedule controls. A $100.00 late fee is listed for delinquent reports. The report is separate from District corporate-franchise-tax returns and business-license renewals.
District of Columbia franchise and business taxes
DC imposes corporate franchise tax through the Office of Tax and Revenue, not through CorpOnline. The taxpayer registers through MyTax.DC.gov and files the applicable corporate franchise-tax return; the tax base, rate, minimum tax, apportionment, and exemptions depend on entity classification and current District law. The public business checklist also requires tax registration and a Clean Hands certificate for licensing. Biennial-report fees are not franchise tax.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
The DC BRA-25 biennial report late fee is listed as $100.00. Additional District tax penalties and interest can accrue separately for late corporate-franchise-tax returns or payments. A late report can cause the entity to lose active/good-standing status and can block certificate issuance or further filings until cured.
Administrative dissolution and notices
DC entities that fail to file the BRA-25 report, maintain a registered agent, or satisfy statutory requirements can be placed in delinquent status and administratively dissolved or revoked. The public FAQ does not state one universal day-by-day timeline. The first report and recurring April 1 deadline should be treated as hard compliance dates; waiting for a notice can result in a $100 late fee and loss of active status.
Reinstate a District of Columbia business
Log into CorpOnline and inspect the entity status and missing BRA-25 reports. File each delinquent report, pay the $300/$80 report fee plus $100 late fee where applicable, and correct registered-agent and ownership information. Submit the DLCP reinstatement or revival form through CorpOnline, pay the entity-specific fee, and verify the record returns to active. Separately cure MyTax.DC.gov franchise-tax balances, Clean Hands, and business-license issues.
Reinstatement costs and back taxes
DC reinstatement is entity- and status-specific. Expect the reinstatement fee, all missing biennial-report fees, $100 late fees, and any corporate franchise tax, interest, or penalties assessed by the Office of Tax and Revenue. The public fee pages do not give one universal 2026 reinstatement total; CorpOnline's payment screen and DLCP fee schedule control.
Check the entity’s current District of Columbia status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See District of Columbia certificate fees and ordering options.