Dissolving a company in District of Columbia
The state-level facts for closing an LLC or corporation in District of Columbia: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
District of Columbia LLC
- Dissolution filing
- Statement of Dissolution for Domestic Limited Liability Company (DLC-8) — filed with the DC Department of Licensing and Consumer Protection (DLCP), Corporations Division. (official source)
- Filing fee
- $220 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Biennial Report (DLCP) and DC Unincorporated Business Franchise Tax (Form D-30)
- Biennial report is $300 (late fee $100) every two years while registered; LLCs taxed as unincorporated businesses with DC gross receipts over $12,000 file a final Form D-30 with OTR. (official source)
- Final state return
- File a final DC Unincorporated Business Franchise Tax return (Form D-30) with the Office of Tax and Revenue if the LLC was subject to it; corporate-taxed LLCs file a final Form D-20. (official source)
Worth knowing
- The DLC-8 form states dissolution has no effect on licensing or tax obligations - OTR tax accounts, DOES unemployment accounts, and any Basic Business License must be closed separately.
- DC's Clean Hands mandate denies city-issued licenses, permits, grants, and contracts to businesses owing more than $1,000 to OTR or DOES or missing required filings, so unresolved DC debts surface during wind-down.
- The biennial report is $300 with a $100 late fee for for-profit entities - among the highest such fees in the country - so dissolving before the next April 1 due date avoids a fresh charge.
- LLCs are subject to DC's Unincorporated Business Franchise Tax (Form D-30) if DC gross receipts exceed $12,000, a tax most states do not impose on LLCs.
- A foreign entity whose home-state entity has dissolved uses form FN-4 (Withdrawal on Dissolution or Conversion to Non-Filing Entity) instead of FN-3; both cost $220.
District of Columbia corporation
- Dissolution filing
- Articles of Dissolution of Domestic For-Profit Corporation (DBU-7) — filed with the DC Department of Licensing and Consumer Protection (DLCP), Corporations Division. (official source)
- Filing fee
- $220 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Biennial Report (DLCP) and DC Corporation Franchise Tax (Form D-20)
- Biennial report is $300 (late fee $100) every two years while registered; corporations file a final DC Corporation Franchise Tax return (Form D-20) with OTR. (official source)
- Final state return
- File a final DC Corporation Franchise Tax return (Form D-20) with the Office of Tax and Revenue. (official source)
Worth knowing
- The DBU-7 form states dissolution has no effect on licensing or tax obligations - OTR tax accounts, DOES unemployment accounts, and any Basic Business License must be closed separately.
- DC's Clean Hands mandate denies city-issued licenses, permits, grants, and contracts to businesses owing more than $1,000 to OTR or DOES or missing required filings, so unresolved DC debts surface during wind-down.
- Dissolution by incorporators or initial directors (form DBU-8) is a separate $220 filing for corporations that never commenced business; a court decree of dissolution is filed at no fee.
- The biennial report is $300 with a $100 late fee for for-profit entities, due April 1 of the reporting year.
- A foreign corporation whose home-state entity has dissolved uses form FN-4 (Withdrawal on Dissolution or Conversion to Non-Filing Entity) instead of FN-3; both cost $220.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.