Forming a series LLC in District of Columbia in 2026. District of Columbia authorises series LLCs under DC Code §29-802.06 (added 2011). This guide covers the statutory framework, formation cost, how series are created, District of Columbia-specific tax and banking notes, and where District of Columbia series LLCs fit relative to Delaware and Texas — the two largest series jurisdictions.
District of Columbia's series LLC framework is codified at DC Code §29-802.06 (added 2011). DC's Uniform LLC Act recognises series LLCs but in practice DC series formations are very rare — most DC operators form in Delaware or Wyoming and foreign-qualify.
A District of Columbia series LLC consists of a master LLC plus one or more series. Each series can hold its own assets, take on its own debts, and contract in its own name. Series are typically created internally in the operating agreement; some states require an additional public filing per series. Each series should maintain separate books and records to preserve the inter-series liability shield.
Cost: $220 Articles of Organization filing fee with the DC DCRA. Timeline: District of Columbia processes filings in 1-5 business days. End-to-end Anonymousllc.co series LLC formation in District of Columbia averages 5-10 business days including operating agreement drafting, EIN, and partner bank applications. Anonymousllc.co flat formation rate $397 + state fees as listed.
For federal tax, IRS Proposed Reg §301.7701-1(a)(5) (2010) treats each series as a separate entity. Most District of Columbia series LLCs file separate tax returns per series (typically Form 1065 partnership returns or Schedule C disregarded-entity treatment). For state tax, District of Columbia generally follows federal treatment but check Anonymousllc.co's /series-llc/tax-treatment/ guide for the up-to-date position.
Banking is the practical pain point for series LLCs. Mercury, Relay, and Bluevine open accounts for District of Columbia series LLCs with extra documentation (Certificate of Designation or equivalent + operating agreement language showing the series). Anonymousllc.co submits applications to 4-5 partner banks in parallel; series LLC approval averages 10-14 days.
Before forming a District of Columbia series LLC, consider whether two or three standalone LLCs would serve you better. Series LLCs win on filing-cost economics when you operate four or more separate entities and on liability segregation when you hold distinct assets (real estate, IP). They lose on bank acceptance, multi-state operations (states without series statutes may not recognise the inter-series liability shield), and tax-prep simplicity. Anonymousllc.co's intake will steer you to the simpler structure when it fits.
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