Washington compliance for emerging businesses

Summary of key, state-specific compliance requirements and practical guidance for emerging businesses (Washington) Core entity formation & ongoing filings (Secretary of State) - Forming a Washington LLC: file a Certificate of Formation (Certificate of Formation / articles) with the Washington Secretary of State’s Corporations & Charities Division.

Filing fees are shown on SOS pages; typical base filing is $180 (with online processing fees applicable). Expedited processing is available for an additional fee (example: $100 expedited priority option).

The SOS filing system and online instructions are the official filing route. - Initial report / initial listing: an initial/organizational/initial report is required (the online filing flow includes instructions).

The initial report is due within 120 days of formation (or as specified by SOS forms). - Registered agent requirement: all entities must designate a registered agent with a physical Washington street address (no PO boxes) and an email address for the registered agent per SOS rules. - Annual report (maintenance): Washington entities must file an annual report with the Secretary of State; fee and due date guidance: the annual report fee is listed (example: $70 online) and is due annually by the end of the registration anniversary month.

Late-file penalties apply (example: $25 late filing fee) and prolonged non-filing risks administrative dissolution. - Unified Business Identifier (UBI): when you register as needed, you will obtain or use a UBI that ties interactions across state agencies.

Business licensing & state tax registration (Department of Revenue / Business Licensing Service) - Business License & UBI: Use the Department of Revenue’s Business Licensing Wizard (Business Licensing Service) to identify required state, county, and city endorsements and to apply for a Washington business license.

When you receive the business license you will be assigned a Unified Business Identifier (UBI). - Tax registration triggers: state tax registration is required if you meet certain thresholds or conditions such as: gross income $12,000/year or more; selling taxable goods/services; hiring employees within ~90 days; or having tax/fee obligations to DOR.

DOR’s tax registration itself has no state tax registration fee ($0), but the business license processing fees are variable (examples: opening/reopening a business $90; other purposes $19; some endorsements have variable fees).

Processing times and online application info are provided by DOR. - Reseller permits, sales tax collection, and industry-specific endorsements: register for reseller permits and the appropriate tax accounts via DOR if you will collect sales tax or meet nexus thresholds.

Employer obligations (Hiring, L&I, ESD, PFML) - Workers’ compensation (L&I): Washington requires workers’ compensation insurance coverage for workers unless a statutory exemption applies. Employers must open an L&I account (often initiated via the Business License Application), file quarterly hours reports, and pay premiums.

L&I will contact newly registering businesses after DOR processes the business license application. L&I provides online employer services and guidance on determining coverage (including rules for LLC members, corporate officers, and independent contractors). - Unemployment insurance (ESD): Employers are registered with ESD for unemployment insurance when they apply to hire employees (via the Business License Application).

ESD issues account details and employers must file quarterly wage/hour reports even if there are zero hours to report; failure to file can lead to penalties and interest. Contact ESD for tax-rate determination and account setup. - Paid Family & Medical Leave (PFML): Employers (of every size) are required to collect employee premiums and submit quarterly wage reports and premium payments to the Paid Leave program (administered by ESD).

Employers must report wages and hours and remit premiums quarterly even if no payroll occurred in the quarter. The Paid Leave site provides an employer calculator/estimator and an Employer Reporting & Premiums Toolkit.

Typical quarterly due dates are: April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4). - Other payroll-related programs: WA Cares (long-term care) and other state programs may have employer reporting responsibilities; the Business Licensing flow will connect you to required agencies.

Beneficial Ownership Information (FinCEN / Corporate Transparency Act) - FinCEN BOI status (important update): FinCEN issued an interim final rule (March 26, 2025) that removed U.S. domestic companies from BOI reporting obligations under the CTA and narrowed reporting-company coverage to certain foreign entities that register to do business in the U.S.

The interim rule established new filing deadlines for covered foreign reporting companies: those registered to do business before March 26, 2025 had an initial filing deadline of April 25, 2025; entities registering on or after March 26, 2025 must file within 30 days after notice of effective registration.

Check FinCEN’s BOI page and filings portal for the current rule text, FAQs, and the BOI e-filing system. Environmental, health, and local permits (Department of Ecology, Department of Health, city permits) - Environmental permits: businesses that discharge stormwater, generate hazardous waste, perform activities covered by Ecology permits or require water/wastewater approvals must secure the appropriate Ecology permits (e.g., industrial stormwater or municipal stormwater coverage, hazardous-waste generator rules).

Ecology’s stormwater pages detail permit application, monitoring, reporting and annual reporting deadlines (annual reports commonly due March 31) and applicable permit fees. - Health & industry-specific licenses: certain businesses (food service, healthcare facilities, child care, etc.) need Department of Health or local health jurisdiction licenses/inspections.

Use the Business Licensing Wizard and city/local permit centers (e.g., Seattle, Tacoma) to identify local health and building/land-use permits. Key operational deadlines & reporting cadence (practical) - SOS: initial report within 120 days of formation (if not deferred) and annual report due by end of registration anniversary month (online filing windows are provided).

Late fees and risk of dissolution for nonfiling. - DOR Business License: online processing ~10 business days (city/state endorsements can add time). Certain application processing fees apply (opening/reopen fee and per-purpose fees).

Obtain UBI on license issuance. - L&I & ESD: quarterly payroll/wage reporting to L&I (workers’ comp) and ESD (unemployment & PFML) — file even if zero wages; quarterly due dates for PFML & WA Cares are Apr 30, Jul 31, Oct 31, Jan 31. - Ecology: annual stormwater reports due March 31 for previous calendar year activity when applicable. - FinCEN BOI (if applicable to your entity): follow FinCEN’s current guidance; as of the March 2025 interim rule, U.S.-formed domestic companies were exempt, but foreign reporting companies remain subject and have deadlines (see FinCEN guidance).

Practical checklist for an emerging Washington LLC (actionable next steps)

Summary of key, state-specific compliance requirements and practical guidance for emerging businesses (Washington) Core entity formation & ongoing filings (Secretary of State) - Forming a Washington LLC: file a Certificate of Formation (Certificate of Formation / articles) with the Washington Secretary of State’s Corporations & Charities Division.

Filing fees are shown on SOS pages; typical base filing is $180 (with online processing fees applicable). Expedited processing is available for an additional fee (example: $100 expedited priority option).

The SOS filing system and online instructions are the official filing route. - Initial report / initial listing: an initial/organizational/initial report is required (the online filing flow includes instructions).

The initial report is due within 120 days of formation (or as specified by SOS forms).

- Annual report (maintenance): Washington entities must file an annual report with the Secretary of State; fee and due date guidance: the annual report fee is listed (example: $70 online) and is due annually by the end of the registration anniversary month.

Late-file penalties apply (example: $25 late filing fee) and prolonged non-filing risks administrative dissolution.

- Tax registration triggers: state tax registration is required if you meet certain thresholds or conditions such as: gross income $12,000/year or more; selling taxable goods/services; hiring employees within ~90 days; or having tax/fee obligations to DOR.

DOR’s tax registration itself has no state tax registration fee ($0), but the business license processing fees are variable (examples: opening/reopening a business $90; other purposes $19; some endorsements have variable fees).

Processing times and online application info are provided by DOR.

- Paid Family & Medical Leave (PFML): Employers (of every size) are required to collect employee premiums and submit quarterly wage reports and premium payments to the Paid Leave program (administered by ESD).

Employers must report wages and hours and remit premiums quarterly even if no payroll occurred in the quarter. The Paid Leave site provides an employer calculator/estimator and an Employer Reporting & Premiums Toolkit.

Typical quarterly due dates are: April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4).

- FinCEN BOI status (important update): FinCEN issued an interim final rule (March 26, 2025) that removed U.S. domestic companies from BOI reporting obligations under the CTA and narrowed reporting-company coverage to certain foreign entities that register to do business in the U.S.

The interim rule established new filing deadlines for covered foreign reporting companies: those registered to do business before March 26, 2025 had an initial filing deadline of April 25, 2025; entities registering on or after March 26, 2025 must file within 30 days after notice of effective registration.

Check FinCEN’s BOI page and filings portal for the current rule text, FAQs, and the BOI e-filing system. Environmental, health, and local permits (Department of Ecology, Department of Health, city permits)

31) and applicable permit fees.

- SOS: initial report within 120 days of formation (if not deferred) and annual report due by end of registration anniversary month (online filing windows are provided). Late fees and risk of dissolution for nonfiling. - DOR Business License: online processing ~10 business days (city/state endorsements can add time).

Certain application processing fees apply (opening/reopen fee and per-purpose fees). Obtain UBI on license issuance. - L&I & ESD: quarterly payroll/wage reporting to L&I (workers’ comp) and ESD (unemployment & PFML) — file even if zero wages; quarterly due dates for PFML & WA Cares are Apr 30, Jul 31, Oct 31, Jan 31. - Ecology: annual stormwater reports due March 31 for previous calendar year activity when applicable. - FinCEN BOI (if applicable to your entity): follow FinCEN’s current guidance; as of the March 2025 interim rule, U.S.-formed domestic companies were exempt, but foreign reporting companies remain subject and have deadlines (see FinCEN guidance).

Practical checklist for an emerging Washington LLC (actionable next steps)

• Registered agent requirement: all entities must designate a registered agent with a physical Washington street address (no PO boxes) and an email address for the registered agent per SOS rules.
• Unified Business Identifier (UBI): when you register as needed, you will obtain or use a UBI that ties interactions across state agencies. Business licensing & state tax registration (Department of Revenue / Business Licensing Service)
• Business License & UBI: Use the Department of Revenue’s Business Licensing Wizard (Business Licensing Service) to identify required state, county, and city endorsements and to apply for a Washington business license. When you receive the business license you will be assigned a Unified Business Identifier (UBI).
• Reseller permits, sales tax collection, and industry-specific endorsements: register for reseller permits and the appropriate tax accounts via DOR if you will collect sales tax or meet nexus thresholds. Employer obligations (Hiring, L&I, ESD, PFML)
• Workers’ compensation (L&I): Washington requires workers’ compensation insurance coverage for workers unless a statutory exemption applies. Employers must open an L&I account (often initiated via the Business License Application), file quarterly hours reports, and pay premiums. L&I will contact newly registering businesses after DOR processes the business license application. L&I provides online employer services and guidance on determining coverage (including rules for LLC members, corporate officers, and independent contractors).
• Unemployment insurance (ESD): Employers are registered with ESD for unemployment insurance when they apply to hire employees (via the Business License Application). ESD issues account details and employers must file quarterly wage/hour reports even if there are zero hours to report; failure to file can lead to penalties and interest. Contact ESD for tax-rate determination and account setup.
• Other payroll-related programs: WA Cares (long-term care) and other state programs may have employer reporting responsibilities; the Business Licensing flow will connect you to required agencies. Beneficial Ownership Information (FinCEN / Corporate Transparency Act)
• Environmental permits: businesses that discharge stormwater, generate hazardous waste, perform activities covered by Ecology permits or require water/wastewater approvals must secure the appropriate Ecology permits (e.g., industrial stormwater or municipal stormwater coverage, hazardous-waste generator rules). Ecology’s stormwater pages detail permit application, monitoring, reporting and annual reporting deadlines (annual reports commonly due March
• Health & industry-specific licenses: certain businesses (food service, healthcare facilities, child care, etc.) need Department of Health or local health jurisdiction licenses/inspections. Use the Business Licensing Wizard and city/local permit centers (e.g., Seattle, Tacoma) to identify local health and building/land-use permits. Key operational deadlines & reporting cadence (practical)

Decide entity structure; if forming an LLC, prepare Certificate of Formation and use the SOS online filing system (ccfs.sos.wa.gov) — designate a Washington registered agent with a street address and email.

File formation with SOS; elect expedited service if needed. File the initial report (or defer according to SOS instructions) within required timeframe.

Run the DOR Business Licensing Wizard; apply for the Washington business license to receive your UBI and to trigger notifications to L&I and ESD for employer accounts.

Register for state tax accounts (sales/use tax, B&O tax) if you expect gross income ≥ $12,000/year or will collect sales tax.

If hiring, ensure workers’ compensation coverage (L&I), unemployment insurance account (ESD), and PFML reporting/premium collection are set up before payroll. File quarterly reports even if zero payroll.

Check FinCEN BOI obligations (if you are a foreign entity registering in WA or otherwise meet FinCEN’s current definition of a reporting company). File BOI reports through FinCEN’s BOI e-filing system if required.

Identify local/city-level permits (building, land use, health, fire, signage) and Ecology/DOH environment/health permits relevant to your industry and location.

Maintain corporate records (operating agreement, meeting minutes), track filing anniversaries, and calendar annual SOS report and quarterly payroll filings. Contacts & official links (quick reference) - Washington Secretary of State — Corporations & Charities Division (LLC formation, annual report, registered agents)

https://www.sos.wa.gov/corporations-charities/business-entities - SOS online filing start (Start Domestic LLC): https://www.sos.wa.gov/corporations-charities/business-entities/online-filing-instructions/start-domestic-wa-limited-liability-company-llc-online - Department of Revenue — Apply for a business license / Business Licensing Wizard: https://dor.wa.gov/open-business/apply-business-license Business Licensing Service phone: 360-705-6741 - DOR tax registration guidance: https://dor.wa.gov/manage-business/state-endorsements/tax-registration - Department of Labor & Industries (workers' compensation/employer guidance): https://www.lni.wa.gov/agency/small-business/business-essentials Employer Services: 360-902-4817 - Employment Security Department (employer taxes, UI accounts): https://esd.wa.gov/ ESD employer line: 1-855-829-9243 - Paid Family & Medical Leave (employer roles, reporting, calculator, reporting due dates): https://paidleave.wa.gov/employers/ Paid Leave reporting: https://paidleave.wa.gov/reporting/ Paid Leave contact: (833) 717-2273 - FinCEN Beneficial Ownership (BOI) guidance & e-filing: https://www.fincen.gov/boi BOI e-filing portal: https://boiefiling.fincen.gov/ - Department of Ecology — stormwater & environmental permits (permits, monitoring, annual reporting due dates): https://ecology.wa.gov/regulations-permits/permits-certifications/stormwater-general-permits