Information on the 50 States and the District of columbia

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Incorporating in District of Columbia

Corporate Name Requirements

* The name must contain the word “corporation,” “company,” “incorporated,” or “limited,” or an abbreviation. The name shall not be same as or deceptively similar to name of domestic corporation or authorized foreign corporation, or to reserved name.

Articles of Incorporation Requirements

Director Information

  • Minimum Number – One or more.
  • Residence Requirements. – No provision.
  • Age Requirements – None.
  • Directors are required to be listed in the articles of incorporation.

Officer Information

  • The officers are not required to be listed in the articles of incorporation.

Stock Information

  • An increase in shares or par value does not effect initial fees.

Yearly Requirements

Annual Statements

  • Corporations must file reports with the Mayor by April 15 of the year after its incorporation and on or before April 15 of each second year thereafter. The biannual report fee is $200.

Income Tax Rate

  • The District tax rate is 8.25%. Net income of corporations in the District on a combined reporting basis.
  • Minimum tax as follows:
    • $250 minimum tax, if DC gross receipts are $1 million or less
    • $1000 minimum tax, if DC gross receipts are more than $1 million

For more tax information, go to DC Office of Tax & Revenue

 

C-Corporation

  • Shareholders have limited liability protection
  • May be listed and traded as a publiccorporation on the stock market or “over the counter”
  • Has a separate and independent tax status from its owners
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S Corporation

  • Profits are not subject to “double taxation”
  • Corporate losses may be “passed through” to share holders
  • Shareholders are afforded the same protection as C Corp.
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LLC formation

  • Contains characteristics of both corporation and partnership
  • Shareholders may take advantage of “Pass-Through” taxation
  • Limited liability for share holders
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Not for profit corp

  • Eligible for tax-exempt status
  • Limited Liability protection
  • Qualify for public and private gains
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