Start a Corporation in the District of Columbia

The name you list on your Articles of Incorporation will become your corporation’s legal name.

A trade name (also known in some states as a DBA or doing business as name) is any name other than your corporation’s that you use to do business.

A corporation might use a trade name for marketing purposes or to expand its business into a new area. For example, Peter & Zyra’s Hat Repair, Inc. might use the trade name Porkpie Hat Pete’s. The business could grow to include a new location that specializes in tailoring under the trade name Porkpie Patterns, and without having to form a second corporation!

However, anyone who uses a trade name is legally required to register it by filing a Trade Name Registration form either online, by mail, or in person. It costs $55 per trade name.

Learn how to get a DC DBA.

Definitely. If you can meet the criteria detailed in Code of the District of Columbia § 29-104-04, and listing your residential or commercial address on the public record doesn’t phase you, you can be your own registered agent.

However, listing your address on the public record is not something to take lightly. Once your private information is online, you can’t hit “undo.” It’s there forever and will probably be posted on a “public records” website or two or three. Oh, the junk mail you’ll get! Hiring a registered agent is an effective way to dodge this.

Another benefit of hiring a registered agent is peace of mind. A professional registered agent will accept, scan, upload, and notify you of any scary legal mail that shows up for your corporation. This means you’ll see it right away—even if you’re away from the office.

Yes. To change your registered agent in DC, you just need to file a Statement of Change of Registered Agent Form with the DLCP. It costs $50.

You can submit your Articles of Incorporation to DLCP online, by mail, or in person.

By mail:
Department of Licensing and Consumer Protection
Corporations Division
PO Box 92300
Washington, DC 20090

In person:
1100 4th St, SW
Second Floor
Washington, DC 20024

Online:
CorpOnline

You can get an EIN directly from the IRS. The application is free, and most businesses can apply online. However, if you don’t have a social security number, you’ll need to submit a paper application form. Can’t bear to fill out yet another application? Hire Northwest to get your EIN for you. Just add on EIN service during checkout when you sign up for our incorporation service.

New corporations must provide information about each beneficial owner and their company applicant. (Corporations formed before 2024 don’t need to give company applicant information.) You’ll also need to provide some basic company information.

Beneficial owner and company applicant information: 

• Full name
• Date of birth
• Residential or business street address
• Personal identification document (such as a driver’s license or passport), including the ID number

Company information:

• Legal business name
• Any DBAs/fictitious business names
• Business street address
• State of incorporation
• Employer Identification Number (EIN)

Yes. Any time information that’s required on the BOI Report changes, (such as the chief officers, company name, or address) you’ll need to file an updated report within 30 days. You can file your updated report for free through BOSS.

No. Unlike the information on your District of Columbia Articles of Incorporation, your BOI Report won’t be publicly available. The only groups that will be able to access BOI Report information are US government agencies, law enforcement, and financial institutions (for customer verification purposes).

Yes, there are 23 classes of exemption from the BOI Report. The most common exemptions include:

• Large operating companies
• Most financial companies, such as banks and credit unions
• Investment companies registered with the Securities and Exchange Commission (SEC)
• Insurance companies registered with a state or federal agency
• Public utilities companies registered with a state or federal agency
• Tax-exempt entities

Corporate bylaws cover basic policies and procedures for issues such as company finances and management. Bylaws should cover a range of topics, answering key questions like those below:

Meetings: When and where will meetings for shareholders and directors be held? How many attendees are required to transact business? What are the procedures for voting or proxy voting? How do you call a special meeting? What actions can be taken without a meeting?

Stock: How are stock certificates issued and transferred? How is voting affected by issues such as corporate stock owners or fractional shares?

Directors and officers: How many directors must there be? Which officer positions are required? What powers do they have? How do you fill a vacancy or remove a director or officer?

Finances: What are the procedures for retaining profits, issuing dividends, and paying bills? Who can withdraw money from the corporate bank account or sign checks?

Records: Where is the corporate book to be kept? What information will be maintained? How are requests for review or access honored? Can records or copies be kept or distributed digitally?

Amendments and emergencies: Who can amend bylaws and how? Can emergency bylaws be adopted in the case of disaster?

Washington DC corporate bylaws can also make other provisions, assuming additions are in accordance with district law. Bylaws can also be changed over time. According to DC Code § 29–308.20, shareholders have the power to amend bylaws. In most situations (unless stated otherwise by shareholders or in the Articles of Incorporation), the board of directors may amend the bylaws as well.

Creating bylaws can be overwhelming—where do you start? Northwest can help. We give you free corporate bylaws when you hire us to form your Washington DC corporation. We know what kinds of topics and questions corporations need to address, and we’ve spent years refining and improving our forms. We offer many other free corporate forms as well, including templates for resolutions and meeting minutes.

The Washington DC Biennial Report has a flat fee of $300. File late, and you’re hit with a $100 penalty.

The filing is due by April 1 every other year. Your first report will be due the year after your corporation is formed.

These filings can be easy to forget—which is why we send our clients automatic reminders. Or better yet, let us file for you. With our business renewal service, we can complete and submit your annual report for you for $100 plus the state fee.

Washington DC has a corporate net income tax called a “corporate franchise tax.” It has a flat tax rate of 8.25%. Corporations with gross receipts of $1 million or less must pay a minimum tax of $250. Corporations with gross receipts over $1 million must pay a minimum tax of $1,000.

Have an S corporation? Although S corporations are treated as pass-through entities on the federal level, DC doesn’t treat S corporations the same way. Instead, DC taxes S corporations like regular corporations. What does that mean for you? While you may not have to pay a federal corporate income tax, you still have to pay DC’s corporate income tax.

DC’s sales tax is a flat 6%. However, specific goods and services (especially those aimed at tourists and visitors) have their own rates. For example, commercial parking has an 18% sales tax. The rate for hotels is nearly as steep at 14.95%.

Yes. Your corporation is required to register with the Washington DC Office of Tax and Revenue prior to conducting business and applying for a business license. You can register via MyTaxDC. You’ll need your EIN before you can register in most cases.