How to Convert Your First-Time Founder LLC to C-Corp in District of Columbia (2026)

As a first-time founder in the District of Columbia, starting with an LLC is often the simplest path. However, as your business grows and evolves, particularly if you're seeking significant investment, converting to a C-corp might become necessary. This guide outlines the process of converting your LLC to a C-corp in DC in 2026, highlighting key considerations and steps.

When to Convert

Conversion Steps

  1. Assess Your Business Needs: Carefully evaluate if the benefits of a C-corp outweigh the costs and complexities for your specific situation. Consider long-term goals, fundraising plans, and tax implications.
  2. Choose a Corporate Name: Select a unique name for your C-corp that complies with District of Columbia naming requirements. Check name availability with the DC Department of Licensing and Consumer Protection.
  3. File Articles of Incorporation: File Articles of Incorporation with the DC Department of Licensing and Consumer Protection, officially creating your C-corp. The filing fee is $220 as of 2024, but confirm the current fee schedule for 2026.
  4. Draft Bylaws: Create corporate bylaws that outline the rules and procedures for governing your C-corp, including shareholder meetings, director responsibilities, and officer roles.
  5. Issue Stock: Determine the initial stock allocation and issue shares to the founding members. Document the stock issuance in your corporate records.
  6. Obtain an EIN: Apply for a new Employer Identification Number (EIN) from the IRS for your C-corp. This is essential for tax purposes and opening a corporate bank account.
  7. Transfer Assets and Liabilities: Transfer all assets and liabilities from your LLC to the newly formed C-corp. This may involve updating contracts, bank accounts, and other legal documents.

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