Washington compliance interpretation for first-time founders

Comprehensive, actionable summary and checklist for first-time founders in Washington State covering entity formation, statewide registrations, ongoing compliance (reports, taxes, employer requirements), typical fees and deadlines, and authoritative links to forms and portals.Key takeaways (short):- Form your entity with the WA Secretary of State (LLC or corporation).

File the Certificate of Formation/Articles online (online filing fee $180; expedited +$100). An Initial Report is due within 120 days of formation (you may defer but fees apply).

The state assigns a 9-digit UBI on successful filing.- Register with the Washington Department of Revenue (My DOR) / Business Licensing Service to obtain a business license and register for B&O tax, sales tax, and other excise taxes.

B&O tax applies to gross receipts; small-business credits may apply.- Employer obligations: register with ESD for unemployment insurance, L&I for workers’ compensation, and WA Paid Leave for Paid Family & Medical Leave.

Also register for state payroll tax withholding where applicable and obtain an EIN from the IRS.- Annual and recurring filings: file the Secretary of State annual report each year (due by your formation-anniversary month).

Typical LLC annual report fee is $60; a late penalty (e.g., $25) applies and administrative dissolution can occur if not filed timely.- Local permits & professional licensing: check the state Business Licensing Wizard / city/county permitting portals for industry- and location-specific permits (health, building, contractor, etc.).

Some professions require state licensing via the Department of Licensing.- Practical founder checklist & timeline: choose structure & name; pick/register a WA registered agent (physical street address in WA); file formation; get EIN; register with DOR/Business Licensing for UBI & taxes; register employer accounts (ESD, L&I, Paid Leave); secure local permits; set up bookkeeping; adopt Operating Agreement/Bylaws; maintain annual reports & registered agent.Detailed checklist and guidance (ready to expand into blog content):

File the Certificate of Formation/Articles online (online filing fee $180; expedited +$100). An Initial Report is due within 120 days of formation (you may defer but fees apply).

Choose entity & name - Consider LLC vs corporation (LLC

simpler governance; corporations: formalities, board/officer requirements). - Reserve or check business name via SOS business search; include required designators (LLC, Inc., etc.) and avoid restricted words.

Registered agent - Must have a physical street address in Washington (no PO Boxes); commercial or noncommercial agent allowed.

File formation with WA Secretary of State - File Certificate of Formation (LLC) or Articles (Corp) online via CCFS

Filing fee $180 (online) + processing; expedited processing optional (about +$100). Initial report due within 120 days (can defer but fees apply). UBI assigned on successful filing.

Get federal EIN - Apply at IRS (recommended even for single-member LLCs if hiring or opening a bank account).

Register with WA Department of Revenue & get business license / UBI - Register for B&O tax, sales/use tax, and other excise taxes via My DOR / Business Licensing Service; B&O is a gross-receipts tax (not income tax). Small-business tax credits or exemptions may apply; check thresholds.

Employer registrations & labor compliance - Employment Security Department (ESD)

unemployment insurance registration and employer account. - Washington Department of Labor & Industries (L&I): workers’ compensation coverage and other employer obligations. - WA Paid Family & Medical Leave (paidleave.wa.gov): employer responsibilities and contributions; review employer-roles-and-responsibilities and registration. - State payroll withholding and required employment posters.

Local permits & professional licenses - Use the Business Licensing Wizard and local city/county sites for local business licenses, zoning, health permits, contractor licenses, and professional licensing via Department of Licensing where applicable.

Ongoing compliance & filings - Annual Report with Secretary of State

due each year by your formation anniversary month. Typical annual fee ~$60 (verify current fee). Late filings incur penalties (commonly $25) and failure to file within specified periods can result in administrative dissolution. - Tax filings and remittances: B&O returns, sales tax, withholding, unemployment tax, workers’ comp premiums, paid leave contributions—many are filed electronically through My DOR, ESD, L&I, and Paid Leave portals respectively.

Recordkeeping & governance - Maintain Operating Agreement (LLC) or bylaws (Corp), meeting minutes, stock ledger, and accurate books to preserve limited liability protections.

Common pitfalls & enforcement - Missing annual reports / failing to maintain registered agent address can trigger penalties or administrative dissolution and reinstatement fees. - Misunderstanding B&O (gross receipts) vs net income taxes can surprise founders; evaluate small-business credits.