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The District of Columbia is one of the jurisdictions people most reliably get wrong, and they get it wrong in two different directions at once. First, DC does not have an annual report — it has a biennial one, so half of all DC LLC owners spend a year looking for a filing that isn't due. Second, and more expensively, a great deal of published guidance says the DC report falls in even-numbered years. That is true for some DC LLCs and flatly false for others, and the statute says which.
| Obligation | Who owes it | When it's due | Cost |
|---|---|---|---|
| Biennial Report (Form BRA-25) | Every domestic LLC formed in DC, and every foreign LLC registered to do business in DC. Also corporations (for-profit and nonprofit), LPs, LLPs, cooperative associations and statutory trusts. | April 1. First one: April 1 of the year following the calendar year you registered. Then April 1 of each 2nd calendar year after that. | $300 |
| Late filing | Anyone who misses April 1 | Still fileable — the practical cliff is September 1 | +$100 penalty ($400 total) |
| Reinstatement after administrative dissolution | Entities dissolved for non-filing | After the District dissolves you | Reinstatement fee plus every missed report and late fee |
D.C. Code § 29–102.11 sets the cycle in two sentences. The first biennial report is due by April 1 of the year following the calendar year in which a domestic entity's formation became effective (or in which a foreign entity registered). Subsequent reports are then due by April 1 of each 2nd calendar year thereafter.
Read that carefully and the "even years" shorthand falls apart. The cycle is counted from your first report, so your filing years inherit the parity of your registration year:
| You registered in… | First report due | Then due | Pattern |
|---|---|---|---|
| An odd year (e.g. 2025) | April 1, 2026 (passed) | 2028, 2030, 2032… | Even years |
| An even year (e.g. 2026) | April 1, 2027 | 2029, 2031, 2033… | Odd years |
So roughly half of all DC LLCs file in odd-numbered years, and guidance that tells them "DC reports are due in even years" is telling them to skip the year they actually owe. If you registered in an even calendar year, the even-year rule is wrong for you.
BRA-25 is short, and nearly all of it is information you already have. The statute requires the report to state:
One detail worth pausing on: under § 29–102.11, submitting a biennial report that does not include the required information is itself a ground for administrative dissolution of a domestic entity, or termination of registration for a foreign one. An incomplete filing is not a partial credit — a stale registered-agent address is the usual way an otherwise diligent owner ends up out of compliance.
Missing the date does not dissolve you on April 2. The sequence is:
Filings go to the DLCP Corporations Division (the agency formerly known as DCRA — a lot of older guidance still uses the DCRA name, and the old corponline.dcra.dc.gov address still resolves). The District encourages online filing through CorpOnline; paper and walk-in filing of Form BRA-25 remain available.
A two-year deadline is the hardest kind to remember — that's the whole problem. An annual date at least comes round while you still recall last time. EntityMinder tracks the DC April 1 biennial date on the correct parity for your entity, alongside every other state where you hold one, with reminders before it's due.
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