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Washington DC LLC deadlines: a $300 biennial report on Form BRA-25, due April 1 — every second year, counted from your year

Last reviewed September 12, 2026 · D.C. Code § 29–102.11 and DLCP Corporations Division sources linked below

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.

The one-line version: A DC LLC files Form BRA-25 with the DLCP Corporations Division, for $300, due April 1. Your first report is due April 1 of the year after the calendar year you registered. After that it's due April 1 of each 2nd calendar year — a cycle anchored to your first-report year, not to the calendar's even years. Late costs $100 more, and the practical cliff is September 1.

The deadline at a glance

ObligationWho owes itWhen it's dueCost
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

The "even-numbered years" mistake, and how to work out your real year

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 dueThen duePattern
An odd year (e.g. 2025)April 1, 2026 (passed)2028, 2030, 2032…Even years
An even year (e.g. 2026)April 1, 20272029, 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.

Don't take our table as your answer either. The parity rule above follows from the statute, but the only record that settles your entity's next due date is the District's own. Look your entity up in CorpOnline and read the next-report date on the entity record before you rely on any general rule — including this one.

What the report actually asks for

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.

What happens if you miss April 1

Missing the date does not dissolve you on April 2. The sequence is:

  1. April 1 — due date. File on time and it's $300.
  2. After April 1 — the report is still accepted, with a $100 late penalty on top of the $300 fee.
  3. September 1 — the practical cliff. Published DLCP guidance and District practice give delinquent entities until roughly this point to file and pay the fee plus the late penalty before enforcement moves.
  4. After that — the District may administratively dissolve a domestic LLC, or terminate a foreign LLC's registration. You lose the right to do business in the District, and the liability shield you formed the entity for is no longer doing the job you're paying it to do.
  5. Reinstatement — possible, but it means a reinstatement filing plus every missed report and late fee, not just the current one. The cost of the fix scales with how long you left it.
The September 1 figure is the softest number on this page. The April 1 due date, the $300 fee and the dissolution consequence come straight from the D.C. Code and DLCP's published materials. The September 1 date is how the District's process is consistently described in practitioner guidance rather than a date we can point to in statute — treat it as "you have months, not days, but do not plan around it," and confirm your own status in CorpOnline.

How to file

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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