Washington compliance for young entrepreneurs

Research summary and findings (Washington compliance for young entrepreneurs) Summary of key state-specific guidance and actionable checklist for young entrepreneurs in Washington 1) Start-up registrations & entity formation - If forming an LLC in Washington: file Certificate of Formation with the Washington Secretary of State (online CCFS).

Filing fee: $180 (plus any online processing/expedite fees). Registered agent required (physical WA street address; consent required).

An Initial Report is due within 120 days of formation (can be filed with formation). - After SOS filing, apply for a Washington State Business License / tax registration with the Department of Revenue Business Licensing Service (you’ll be assigned a Unified Business Identifier / UBI).

The Business Licensing Wizard on business.wa.gov/myDOR will list any city/county/state endorsements and required permits. DOR business license application processing fee: example $90 for open/reopen a business (check current fee at time of filing). 2) Ongoing state filings & fees - Annual Report to SOS: due by the last day of the month in which the business was formed/registered; can be filed up to 180 days before the expiration month.

Annual report fee for profit entities (including LLCs): $70; delinquency fee: $

Research summary and findings (Washington compliance for young entrepreneurs) Summary of key state-specific guidance and actionable checklist for young entrepreneurs in Washington 1) Start-up registrations & entity formation - If forming an LLC in Washington: file Certificate of Formation with the Washington Secretary of State (online CCFS).

Filing fee: $180 (plus any online processing/expedite fees). Registered agent required (physical WA street address; consent required).

An Initial Report is due within 120 days of formation (can be filed with formation). - After SOS filing, apply for a Washington State Business License / tax registration with the Department of Revenue Business Licensing Service (you’ll be assigned a Unified Business Identifier / UBI).

The Business Licensing Wizard on business.wa.gov/myDOR will list any city/county/state endorsements and required permits. DOR business license application processing fee: example $90 for open/reopen a business (check current fee at time of filing). 2) Ongoing state filings & fees - Annual Report to SOS: due by the last day of the month in which the business was formed/registered; can be filed up to 180 days before the expiration month.

Annual report fee for profit entities (including LLCs): $70; delinquency fee: $

Failure to file can lead to delinquent status and administrative dissolution.

Taxes, licenses & thresholds (Department of Revenue) - UBI

the 9-digit Unified Business Identifier ties your business across state agencies. Apply for EIN (IRS) for corporate entities. - Sales tax & B&O: Washington businesses that sell taxable goods/services must register to collect sales tax and pay B&O (business & occupation) tax; you generally need a business license if your gross income is $12,000 or more per year or if you collect sales tax or have city/state endorsements. - Reseller permits and other tax registrations are handled through DOR/myDOR. 4) Employer obligations (if you hire employees) - Washington employer responsibilities include Workers’ Compensation (L&I), Unemployment Insurance (Employment Security Department), Paid Family & Medical Leave reporting, and state payroll reporting. Washington has a state minimum wage (2025 example listed as $16.66/hr; check current rate for your location and any local higher minimum wage).

Licenses, permits & local rules - Use the Business Licensing Wizard (business.wa.gov) to identify state, county, and city endorsements and industry-specific permits (e.g., health permits for food, contractor registration for trades, city business licenses such as Seattle). Some activities require local permits or health department approvals.

Registered agent, contact info & practical requirements - SOS requires a registered agent with a physical street address (no PO boxes) in Washington and email address for Registered Agent & Principal Office fields. Keep contact and principal office info current with SOS and DOR to avoid missed notices.

Age-specific and minor-entrepreneur considerations - Washington statutes and agency filings do not provide a simple “yes/no” across-the-board statement that minors cannot be owners/members; however, practical limits arise because minors generally have limited capacity to enter binding contracts, open business bank accounts, or obtain loans. Many practitioners and business-formation guides recommend adult involvement (parent/guardian as organizer or member, adult manager, or trust structure) for minors who want meaningful control or to transact legally-binding business. Consult a Washington business attorney or bank for account-opening and contract-ability strategies.

Federal BOI/Corporate Transparency Act (FinCEN) update - FinCEN’s March 2025 interim rule narrowed scope

domestic entities (those created in the U.S.) were exempted from BOI reporting under the CTA; the reporting obligation now focuses on certain foreign entities registered to do business in the U.S. (review FinCEN updates carefully and confirm current status before relying on this rule). If your entity or situation could be impacted, consult FinCEN guidance or counsel. Practical checklist for a young entrepreneur (Washington-specific) - Step 1: Decide business structure. If under 18, discuss options with a parent/guardian and attorney; consider adult-organized LLC with minor as member, or parent/guardian trustee arrangement. - Step 2: Reserve name with SOS (if desired) and file Certificate of Formation for LLC at sos.wa.gov (fee $180). Designate a registered agent with a Washington street address. - Step 3: File Initial Report (within 120 days) and register for annual reports and future filings. - Step 4: Apply for WA Business License and UBI via DOR/business.wa.gov Business Licensing Wizard (DOR processing fees apply; example initial application fee shown as $90 in sample guidance). Get EIN from the IRS if required. - Step 5: Identify and obtain any industry-specific licenses or city/county endorsements (food, health, contractor, vendor permits). - Step 6: If hiring, register for workers’ comp, unemployment insurance, Paid Family & Medical Leave, and set up payroll withholding and reporting. - Step 7: File Annual Report with SOS each year (due last day of formation month) and renew any DOR/City licenses as required. - Step 8: Keep clear records, consult a WA business attorney for contracts, and check FinCEN guidance regarding BOI if relevant. Primary sources used (verbatim excerpts below) and next recommended actions: consult the cited state pages, contact Business WA information center (phone/email/live chat) and SOS Corporations & Charities division for any edge/case questions.