General Information
For-Profit Corporation (S or C Corporation designation as determined by IRS) is organized with intent of making a profit and required to issue stock shares. Management and control is exercised through shareholders, directors and officers who have very little limited personal liability. Board sets policy; controls president. Officers conduct day-to-day operations.
For tax purposes this type of corporation must meet certain IRS rules depending on the tax designation.
For C Corporations, partners are being taxed on profits personally based on ownership percentages while shareholders are being taxed on dividends. S Corporation is the most complex business structure and subject to stricter government control. Earnings for C Corporation are "double-taxed" - the corporation is taxed and shareholders get dividends that may also be taxed.
“Professional corporation” means a corporation organized under D.C. Code Title 29 Chapter 5 solely for the specific purposes provided under this chapter and which has, as its shareholders, only individuals who themselves are duly licensed to render the same professional service as the corporation.
“Professional service” means any type of personal service to the public which may be lawfully rendered only pursuant to a license and which by law, custom, standards of professional conduct or practice in the District before December 10, 1971, could not be rendered by a corporation, including the services performed by certified public accountants, attorneys, architects, practitioners of the healing arts, dentists, optometrists, podiatrists, and professional engineers.
To register domestic Professional Corporation in the District, customer shall deliver articles of incorporation form DPR-1 to the Superintendent for filing either by web or by mail / walk-in.
NOTE: Walk-in Customers will be charged expedited fee for one day service in the amount of $100 in addition to regular filing fees.
Online Filing
Go to CorpOnline site at https://corp.dcra.dc.gov, create a profile, access the online services main page (use Internet Explorer 8, Chrome, Firefox or Safari) and proceed. Online filers must pay by credit card. Once filing is submitted, print the last confirmation page for your records.
Reporting Requirement
Every domestic and foreign corporation, Limited Liability Company, Limited Liability Partnership, Limited Partnership (effective 01/12), General and Limited Cooperative Association, Business Trust (effective 01/12) is required to file two-year reports with Corporations Division to maintain good standing within the District of Columbia. Please, review the table below to determine report requirements for your entity.
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Entity Type
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First Report Due**
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Subsequent Reports Due
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Business Corporation
Non-Profit Corporation
Limited Liability Company
Limited Liability Partnership
Limited Partnership*
General Cooperative Association
Limited Cooperative Association*
Business Trust*
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April 1st of the very next year from the year of registration**
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April 1st every two years thereafter
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*Limited Cooperative Association, Limited Partnership and Business Trust – effective 01/12.
**Foreign entities might be liable for back reports if commenced business prior to registration.
Service Need
Corporate Registration
Service at a Glance
Provided By: DCRA
Frequency:
Location: 1100 4th Street SW Washington, DC 20024
Request this Service
Related Services
- Coporate Registration Payment and Mailing Information
- Fees for Corporate Registration Services
Related Documents
Articles of Incorporation of Domestic Professional For-Profit Corporation DPR-1
Registered Agent Combined Form RA-1-7
Two-Year Report for Domestic & Foreign Filing Entity BRA-25
Withdrawal of Filed Record Before Effectiveness Form GN-1
Statement of Correction Form GN-2
Name Reservation Registration & Transfer Form GN-3
Reinstatement of Domestic Filing Entity GN-5
Statement or Plan of Merger of Domestic Filing Entity GN-7
Statement of Abandonment of A Plan of Merger of Domestic Filing Entity GN-8
Statement or Plan of Interest Exchange of Domestic Filing Entity GN-9
Statement of Abandonment of A Plan of Interest Exchange of Domestic Filing Entity GN-10
Statement or Plan of Conversion of Domestic & Foreign Filing Entity GN-11
Statement of Abandonment of A Plan of Conversion of Domestic & Foreign Filing Entity GN-12
Statement or Plan of Domestication of Domestic & Foreign Filing Entity GN-13
Statement of Abandonment of A Plan of Domestication of Domestic & Foreign Filing Entity GN-14
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