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Does DC recognize S corporations?

DC does not recognize the federal S corporation election and does not require a state-level S corporation election. You can still have an S corporation in DC. The S corporation will only be an S corporation for federal tax purposes and not for state tax purposes.

How much is a LLC in DC?

How much does it cost to form an LLC in the District of Columbia? The District of Columbia Corporations Division charges a $220 fee to file the Articles of Organization. It will cost $50 to file a name reservation application, if you wish to reserve your LLC name prior to filing the Articles of Organization.

Does DC recognize LLC?

LLC/S-Corps in DC: Unlike most states where they recognize an LLCs federal election to be taxed as an S-Corporation, the District of Columbia does not. Instead, for DC tax purposes, an S-Corporation is treated like a C-Corporation and must meet all the C-Corporation filing requirements in the District.

What is a DC LLC?

A DC LLC (limited liability company) is a flexible business structure thatwhen correctly formed and maintainedprotects its owners from being held personally liable for business debt. By default, LLCs are taxed as pass-through entities.

How do I create a DC LLC?

How to Start an LLC in the District of Columbia Choose a Name for Your LLC. Appoint a Registered Agent. File Articles of Organization. Prepare an Operating Agreement. Comply With Other Tax and Regulatory Requirements. File Biennial Reports.

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