How to Convert Your Mobile Developer LLC to C-Corp in District of Columbia (2026)

As your mobile app development business in the District of Columbia grows, converting your LLC to a C-Corp might become strategically advantageous. This guide outlines the key considerations and steps for converting your mobile developer LLC to a C-Corp in DC in 2026. From navigating DCRA filings to understanding the tax implications, we'll cover everything you need to know. Lovie's AI-powered platform can streamline this complex process, ensuring compliance and efficiency.

When to Convert

Conversion Steps

  1. Assess Your Current LLC Structure: Review your LLC's operating agreement, member agreements, and financial standing. Identify any potential roadblocks to conversion. Determine the fair market value of your LLC.
  2. Develop a Conversion Plan: Outline the steps involved in the conversion process, including legal, financial, and tax considerations. Consult with legal and tax professionals in DC to ensure compliance with District of Columbia regulations.
  3. File Articles of Incorporation with DCRA: Prepare and file Articles of Incorporation with the District of Columbia Department of Consumer and Regulatory Affairs (DCRA). The filing fee for C-Corps is $220. Ensure the articles comply with DC law.
  4. Obtain an EIN from the IRS: Apply for a new Employer Identification Number (EIN) from the IRS for your C-Corp. This is required even if your LLC already had one.
  5. Transfer Assets and Liabilities: Transfer all assets and liabilities from your LLC to the newly formed C-Corp. This includes bank accounts, contracts, intellectual property (especially app source code), and any outstanding debts.
  6. Adopt Bylaws and Issue Stock: Create corporate bylaws to govern the operations of your C-Corp. Issue stock to the former members of the LLC, reflecting their ownership interests. Consider the implications for your Apple and Google developer accounts.
  7. Notify Relevant Parties: Inform clients, vendors, and financial institutions about the conversion. Update all legal documents and contracts to reflect the new C-Corp name and EIN. Don't forget to update your business licenses in DC.

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