Annual Filing Requirements
The Two-Year Report fee is $275 for both domestic and foreign corporations. Penalties of $38.50 + 5% interest accrued monthly (domestic) or $82.50 (foreign) will be assessed to late payment filings.
Two-Year Report - Two-Year Report for Domestic and Foreign Corporations
Business Corporations, inclusive of domestic or foreign business, professional or close corporations, that register or commence conducting business on or before April 15th of any given year must file a two-year report by April 15th that same year and every two years thereafter by April 15th.
Business Corporations, inclusive of domestic or foreign business, professional or close corporations, that register or commence conducting business after April 15th must file their first two-year report by April 15th the very next year after registration and every two years thereafter by April 15th.
Corporation Franchise Tax Returns
The District of Columbia has a tax rate of 9.975% on income earned in the District. The minimum franchise tax is $100.
NOTE: Beginning Tax Year 2010, The District will no longer mail paper corporate franchise (D-20) or unincorporated franchise (D-30) tax packages to businesses. Taxpayers can download the forms and instructions from the DC Web site.
Tax Form D-20 - Corporate 2010 Franchise Tax Form and Instructions
Tax Payments (Online) - Pay Business Taxes Online
Tax forms are to be filed on or before March 15th for calendar year filers; on or before 15th day of third month following close of taxable year for fiscal year filers.