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

As your web development business grows in the District of Columbia, transitioning from an LLC to a C-Corp might become a strategic move. This guide outlines the process for web developers in DC for 2026, covering key considerations and steps.

When to Convert

Conversion Steps

  1. Assess Eligibility and Plan: Confirm your LLC is in good standing with the DC Department of Licensing and Consumer Protection (DLCP). Develop a detailed plan outlining the reasons for conversion, future business goals, and financial projections. Review your LLC operating agreement for any restrictions on conversion.
  2. Adopt a Plan of Conversion: Create a formal plan of conversion outlining the terms and conditions of the conversion, including the exchange of LLC membership interests for C-Corp stock. This plan must be approved by the LLC members according to the operating agreement.
  3. File Articles of Incorporation: File Articles of Incorporation with the DLCP to create the new C-Corp. Include the corporate name, registered agent information, authorized shares, and initial directors. The filing fee is $220 in DC.
  4. File Articles of Conversion: Submit Articles of Conversion to the DLCP to formally document the conversion of the LLC to a C-Corp. This filing officially changes the entity type with the state.
  5. Obtain an EIN: Apply for a new Employer Identification Number (EIN) from the IRS for the C-Corp, even if the LLC already had one. This is required as the C-Corp is a separate legal entity.
  6. Transfer Assets and Liabilities: Transfer all assets, liabilities, contracts, and intellectual property from the LLC to the newly formed C-Corp. Update all relevant accounts, including bank accounts, insurance policies, and vendor agreements.
  7. Update Licenses and Permits: Review all licenses and permits held by the LLC and update them to reflect the new C-Corp entity name and EIN. This includes any web development-related licenses or permits required by the District of Columbia.

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