Washington compliance master review

Summary of research and master compliance guidance for Washington businesses (LLCs) — concise executive overview and action checklist tailored for US business owners and LLC founders in Washington.Key findings and actionable guidance:1) Formation and initial filings (Secretary of State)- File Certificate of Formation online via the Corporations & Charities Filing System (CCFS).

Filing fee: $180 (online) plus processing fee; expedited service available for an additional fee. An Initial Report is due within 120 days of formation (the filing interface includes a "Defer Initial Report" option).

A UBI may be assigned upon successful filing if the business does not already have one. (Source: WA Secretary of State — Start Domestic LLC online guidance)2) Annual Report requirement (Secretary of State)- Every domestic and foreign business entity must file an Annual Report each year to maintain active status and keep the UBI in good standing.

The Annual Report is due by the last day of the month in which the business was originally formed or registered. You may file up to 180 days before the expiration date.

Failure to file can result in delinquent status and administrative dissolution. (Source: WA Secretary of State — Annual Reports page)3) Business license, UBI, and registration thresholds (Department of Revenue)- Register with the Department of Revenue and apply for a Business License (Business Licensing Wizard) to receive a Unified Business Identifier (UBI).

Registration is required if you: plan to hire employees within 90 days; will collect sales tax; have gross income of $12,000/year or more; or meet other state/city/county endorsement requirements. Note: corporations, partnerships, and LLCs formed in WA must file with the Secretary of State before filing the Business License Application. (Source: WA DOR — Apply for a business license)4) Taxes — Business & Occupation (B&O) tax and filing cadence (Department of Revenue)- B&O tax is reported and paid via excise tax returns (electronic filing supported).

Return frequencies and due dates: monthly returns are due on the 25th of the following month; quarterly returns are due by the end of the month following the quarter; the due date for annual returns changed from Jan. 31 to April

Summary of research and master compliance guidance for Washington businesses (LLCs) — concise executive overview and action checklist tailored for US business owners and LLC founders in Washington.Key findings and actionable guidance:1) Formation and initial filings (Secretary of State)- File Certificate of Formation online via the Corporations & Charities Filing System (CCFS).

Filing fee: $180 (online) plus processing fee; expedited service available for an additional fee. An Initial Report is due within 120 days of formation (the filing interface includes a "Defer Initial Report" option).

A UBI may be assigned upon successful filing if the business does not already have one. (Source: WA Secretary of State — Start Domestic LLC online guidance)2) Annual Report requirement (Secretary of State)- Every domestic and foreign business entity must file an Annual Report each year to maintain active status and keep the UBI in good standing.

The Annual Report is due by the last day of the month in which the business was originally formed or registered. You may file up to 180 days before the expiration date.

Failure to file can result in delinquent status and administrative dissolution. (Source: WA Secretary of State — Annual Reports page)3) Business license, UBI, and registration thresholds (Department of Revenue)- Register with the Department of Revenue and apply for a Business License (Business Licensing Wizard) to receive a Unified Business Identifier (UBI).

Registration is required if you: plan to hire employees within 90 days; will collect sales tax; have gross income of $12,000/year or more; or meet other state/city/county endorsement requirements. Note: corporations, partnerships, and LLCs formed in WA must file with the Secretary of State before filing the Business License Application. (Source: WA DOR — Apply for a business license)4) Taxes — Business & Occupation (B&O) tax and filing cadence (Department of Revenue)- B&O tax is reported and paid via excise tax returns (electronic filing supported).

Return frequencies and due dates: monthly returns are due on the 25th of the following month; quarterly returns are due by the end of the month following the quarter; the due date for annual returns changed from Jan. 31 to April

New businesses should register with DOR first; once registered, DOR provides filing information and instructions. (Source

WA DOR — B&O tax page)

Employer requirements — workers' compensation and payroll (L&I, ESD — summary)- Washington requires employers to carry workers' compensation insurance (administered by L&I) and to register for unemployment insurance and payroll reporting (Employment Security Department). These registrations typically occur once you hire employees; DOR registration and the Business License Wizard will identify employer-related endorsements and contacts. (Source

WA L&I and WA DOR)Practical compliance checklist (master review) — immediate next steps for new or existing LLCs in Washington:- Form the LLC with WA Secretary of State (create CCFS account); pay formation fee ($180 online) and decide whether to file the Initial Report now or defer (Initial Report due within 120 days). Ensure Registered Agent is appointed and email addresses provided per WAC requirements.- Register for a Business License via the DOR Business Licensing Wizard to obtain a UBI (required for tax filings and Annual Reports). Do this especially if you meet any threshold (hire employees, collect sales tax, gross income ≥ $12,000).- Register with DOR for B&O and sales tax (if applicable). Choose the correct filing frequency; set reminders for 25th-of-month (monthly) or quarter-end filings; note that annual returns are due April 15.- Set Annual Report calendar: due by last day of your formation month; file up to 180 days early. Create electronic CCFS account reminders and maintain Registered Agent contact information to receive courtesy reminders.- If hiring employees: register with L&I for workers’ compensation, Employment Security Department for unemployment insurance, and set up payroll tax withholding and reporting.- Maintain good records: save copies of Annual Reports, formation documents, UBI, tax registrations, and endorsements; keep contact info up to date with the Secretary of State and DOR.- Consider using a commercial Registered Agent service, professional bookkeeping/payroll service, or a business attorney for ongoing compliance support.Why these items matter- Washington’s enforcement: failure to file Annual Reports can lead to administrative dissolution; missing tax registration or payroll registrations exposes owners to penalties and potential personal liability for payroll taxes. B&O tax is based on gross receipts (not net income), so registration and accurate filings are essential even if the business is not profitable.