Washington compliance for professional creators

Understanding Washington state compliance is essential for professional creators, LLC founders, and US business owners. Here's a breakdown of key requirements based on authoritative state and federal sources. 1.

Business Registration and Licensing in Washington To establish your business, you must "Register your business with the Secretary of State (SOS) through the Corporations and Charities Filing System... to set up your business structure and receive your Unified Business Identifier (UBI) number." A business license is needed if your business "requires city and state endorsements; You are doing business using a name other than your full legal name; You plan to hire employees within the next 90 days; You sell a product or provide a service that requires the collection of sales tax; Your gross income is $12,000 per year or more." All businesses must "renew any issued city and state endorsements to remain active." Additionally, "corporate entities (LLC, Corporations, etc.) require an Annual Report to be filed with the Secretary of State." 2.

Washington Business & Occupation (B&O) Tax "The state B&O tax is a gross receipts tax. It is measured on the value of products, gross proceeds of sale, or gross income of the business." "The B&O tax rate varies by classification." "If you are a new business, register with the Department of Revenue first." Filing deadlines include "Monthly returns... due on 25th of the following month; quarterly returns... due by the end of the month following the close of the quarter; and the due date for the annual returns changed from Jan. 31 to April 15th." 3.

Beneficial Ownership Information (BOI) Reporting Update "ALERT [Updated March 26, 2025]: All entities created in the United States — including those previously known as “domestic reporting companies” — and their beneficial owners are now exempt from the requirement to report beneficial ownership information (BOI) to FinCEN." FinCEN "revises the regulatory definition of “reporting company” to mean only those entities that are formed under the law of a foreign country and that have registered to do business in any U.S.

State or Tribal jurisdiction by the filing of a document with a secretary of state or similar office... FinCEN also formally exempted entities previously known as “domestic reporting companies” from the CTA’s reporting requirements." 4.

Employer Obligations (If Applicable) If you have employees, several state obligations apply: * Paid Family & Medical Leave: "Employers of every size are required to collect premiums and submit reports to the state each quarter.

You are also required to notify your employees about the program." "As a Washington employer, you are required to report your employees’ wages and hours and submit premiums on a quarterly basis." * Workers' Compensation: "If you have workers, whether they are employees or independent contractors, you might be required to provide workers’ compensation." "Employers submit quarterly reports and premium payments based on their industry and workers’ hours." * Unemployment Taxes: "Learn about unemployment taxes that employers pay in Washington." This includes "How to pay, how to avoid penalties, how to dispute a tax rate, and more." Information is available on "[how to file your quarterly tax and wage reports] and [penalties for late or incomplete tax payments and reports]."

Understanding Washington state compliance is essential for professional creators, LLC founders, and US business owners. Here's a breakdown of key requirements based on authoritative state and federal sources. 1.

Business Registration and Licensing in Washington To establish your business, you must "Register your business with the Secretary of State (SOS) through the Corporations and Charities Filing System... to set up your business structure and receive your Unified Business Identifier (UBI) number." A business license is needed if your business "requires city and state endorsements; You are doing business using a name other than your full legal name; You plan to hire employees within the next 90 days; You sell a product or provide a service that requires the collection of sales tax; Your gross income is $12,000 per year or more." All businesses must "renew any issued city and state endorsements to remain active." Additionally, "corporate entities (LLC, Corporations, etc.) require an Annual Report to be filed with the Secretary of State." 2.

Washington Business & Occupation (B&O) Tax "The state B&O tax is a gross receipts tax. It is measured on the value of products, gross proceeds of sale, or gross income of the business." "The B&O tax rate varies by classification." "If you are a new business, register with the Department of Revenue first." Filing deadlines include "Monthly returns... due on 25th of the following month; quarterly returns... due by the end of the month following the close of the quarter; and the due date for the annual returns changed from Jan. 31 to April 15th." 3.

Beneficial Ownership Information (BOI) Reporting Update "ALERT [Updated March 26, 2025]: All entities created in the United States — including those previously known as “domestic reporting companies” — and their beneficial owners are now exempt from the requirement to report beneficial ownership information (BOI) to FinCEN." FinCEN "revises the regulatory definition of “reporting company” to mean only those entities that are formed under the law of a foreign country and that have registered to do business in any U.S.

State or Tribal jurisdiction by the filing of a document with a secretary of state or similar office... FinCEN also formally exempted entities previously known as “domestic reporting companies” from the CTA’s reporting requirements." 4.

Employer Obligations (If Applicable) If you have employees, several state obligations apply: * Paid Family & Medical Leave: "Employers of every size are required to collect premiums and submit reports to the state each quarter.

You are also required to notify your employees about the program." "As a Washington employer, you are required to report your employees’ wages and hours and submit premiums on a quarterly basis." * Workers' Compensation: "If you have workers, whether they are employees or independent contractors, you might be required to provide workers’ compensation." "Employers submit quarterly reports and premium payments based on their industry and workers’ hours." * Unemployment Taxes: "Learn about unemployment taxes that employers pay in Washington." This includes "How to pay, how to avoid penalties, how to dispute a tax rate, and more." Information is available on "[how to file your quarterly tax and wage reports] and [penalties for late or incomplete tax payments and reports]."