@Curious One wrote: "...would there be withholding for non-resident members, or all members?"
LLC members are not employees and thus are not subject to tax withholding.
DC residents may subtract on their personal DC tax return any income that is also taxed on a DC franchise tax return.
Whether DC non-residents can take a credit on their own state tax return for DC franchise taxes paid will depend on the tax laws of their own state. This usually depends on whether or not their own state regards the DC franchise tax as an income tax.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
