Washington compliance monitoring for LLCs

Secretary of State (SOS) — Formation, annual reports, fees, penalties, registered agent - Annual Report: All domestic and foreign entities must file an Annual Report every year by the last day of the month in which the entity was formed/registered.

Filing window: up to 180 days before the expiration date. (SOS) - Fees & Penalties: Profit entities (including LLCs) annual report fee: $70; annual report with delinquency fee: $95. Reinstatement (administrative dissolution): $140 penalty + all missed annual report fees.

Certificate of Good Standing/Existence: $20. Initial formation filing fee: $180. (SOS fee schedule) - Registered agent: Maintain a registered agent and keep agent/office contact information current; many filings require an email for the registered agent/principal office (see SOS WAC references).

Failure to timely file annual reports can lead to administrative dissolution and loss of UBI/use of business name. (SOS) - Practical monitoring: Put an annual reminder set to the last day of your formation month; allow 90–180 days ahead to file and confirm receipt.

Track SOS account email notifications and maintain a secondary calendar alert. 2) Business Licensing Service (UBI) & State Licensing - Register for a UBI/business license at DOR Business Licensing Service when you form/register the LLC or when you start doing business in WA.

Renewals and city/county endorsements may be required. Failure to renew by the expiration date can trigger a delinquency fee under RCW 19.02.085 (delinquency fee = lesser of $150 or 50% of base renewal fee). (DOR / RCW) - Practical monitoring: Track the UBI/business license expiration and local endorsements (city/county) and renew before due date; include BLS renewal in your compliance calendar. 3) Department of Revenue (Taxes) — Registration, B&O, sales/use tax, thresholds, and 2025 service tax changes - Register with DOR (dor.wa.gov/open-business) if gross income ≥ $12,000/year or if you must collect sales tax, have employees, or meet economic nexus rules.

Out-of-state businesses with >$100,000 combined gross receipts sourced to WA may need to register. (DOR Business Tax Basics) - Major taxes: Business & Occupation (B&O) tax (gross receipts-based), Retail Sales Tax, Use Tax.

Most businesses file excise returns monthly, quarterly or annually depending on tax liability and thresholds. (DOR) - 2025 change: Effective Oct 1, 2025, many services became taxable as retail sales/retailing B&O—DOR issued interim guidance (ESSB 5814).

Review DOR guidance and update billing and tax collection if your services are affected. Existing contracts executed before Oct 1, 2025 may have special treatment per DOR interim guidance. (DOR interim guidance, industry advisories) - Practical monitoring: Maintain a tax-calendar for B&O and sales returns, review DOR Tax Rate Lookup and Taxpedia guidance when you change offerings; run a service-review audit for any newly taxable services after Oct 1, 2025.

Secretary of State (SOS) — Formation, annual reports, fees, penalties, registered agent - Annual Report: All domestic and foreign entities must file an Annual Report every year by the last day of the month in which the entity was formed/registered.

Filing window: up to 180 days before the expiration date. (SOS) - Fees & Penalties: Profit entities (including LLCs) annual report fee: $70; annual report with delinquency fee: $95. Reinstatement (administrative dissolution): $140 penalty + all missed annual report fees.

Certificate of Good Standing/Existence: $20. Initial formation filing fee: $180. (SOS fee schedule)

- Practical monitoring: Put an annual reminder set to the last day of your formation month; allow 90–180 days ahead to file and confirm receipt. Track SOS account email notifications and maintain a secondary calendar alert. 2) Business Licensing Service (UBI) & State Licensing

19.02.085 (delinquency fee = lesser of $150 or 50% of base renewal fee). (DOR / RCW)

3) Department of Revenue (Taxes) — Registration, B&O, sales/use tax, thresholds, and 2025 service tax changes - Register with DOR (dor.wa.gov/open-business) if gross income ≥ $12,000/year or if you must collect sales tax, have employees, or meet economic nexus rules.

Out-of-state businesses with >$100,000 combined gross receipts sourced to WA may need to register. (DOR Business Tax Basics) - Major taxes: Business & Occupation (B&O) tax (gross receipts-based), Retail Sales Tax, Use Tax.

Most businesses file excise returns monthly, quarterly or annually depending on tax liability and thresholds. (DOR) - 2025 change: Effective Oct 1, 2025, many services became taxable as retail sales/retailing B&O—DOR issued interim guidance (ESSB 5814).

Review DOR guidance and update billing and tax collection if your services are affected. Existing contracts executed before Oct 1, 2025 may have special treatment per DOR interim guidance. (DOR interim guidance, industry advisories) - Practical monitoring: Maintain a tax-calendar for B&O and sales returns, review DOR Tax Rate Lookup and Taxpedia guidance when you change offerings; run a service-review audit for any newly taxable services after Oct 1, 2025.

• Registered agent: Maintain a registered agent and keep agent/office contact information current; many filings require an email for the registered agent/principal office (see SOS WAC references). Failure to timely file annual reports can lead to administrative dissolution and loss of UBI/use of business name. (SOS)
• Register for a UBI/business license at DOR Business Licensing Service when you form/register the LLC or when you start doing business in WA. Renewals and city/county endorsements may be required. Failure to renew by the expiration date can trigger a delinquency fee under RCW
• Practical monitoring: Track the UBI/business license expiration and local endorsements (city/county) and renew before due date; include BLS renewal in your compliance calendar.

Payroll & Employer Obligations — ESD, PFML, WA Cares, and L&I - ESD registration

Register with Employment Security Department for unemployment insurance and employer reporting. Employers must file quarterly tax & wage reports even if no payroll for the quarter. (ESD) - PFML / Paid Family & Medical Leave (ESD): Employers must collect PFML premiums; employer-share rules vary by employer size. Employers with