District of Columbia LLC Tax Deadlines 2026
Complete guide to LLC filing dates, extensions, estimated payment schedules, and required forms in District of Columbia for the 2026 tax year. District of Columbia imposes a state income tax, so LLC entities must file both federal and state returns.
District of Columbia LLC filing deadline
Calendar-year due date follows federal timing for pass-through entities.
Due: Mar 16, 2026
Extension: Sep 15, 2026
Form: State business income tax return
Estimated payments
No state estimated payment schedule listed.
Due: N/A
District of Columbia LLC Tax Calendar at a Glance
| Event | Date |
|---|---|
| Filing deadline | Mar 16, 2026 |
| Extension deadline | Sep 15, 2026 |
FAQ
When is the LLC tax filing deadline in District of Columbia for 2026?
The District of Columbia LLC tax return is due Mar 16, 2026 for the 2026 tax year. An extension is available until Sep 15, 2026.
Does District of Columbia require LLC estimated tax payments?
Estimated payments are not typically required at the entity level for LLC in District of Columbia, but confirm with DC Office of Tax and Revenue.
What form do I file for a LLC in District of Columbia?
LLC entities in District of Columbia file using Form State business income tax return. You can download the form from DC Office of Tax and Revenue at https://otr.cfo.dc.gov.
Can I get an extension for my District of Columbia LLC tax return?
Yes. District of Columbia allows an extension for LLC returns until Sep 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Mar 16, 2026.
What are the penalties for filing late in District of Columbia?
District of Columbia typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.
Where can I file District of Columbia LLC taxes?
File through DC Office of Tax and Revenue. Visit https://otr.cfo.dc.gov for e-filing options, downloadable forms, and payment portals.
District of Columbia Estimated Tax Payments
View the full quarterly estimated payment schedule for District of Columbia, including all entity types and payment methods.
View District of Columbia estimated payments →