Washington compliance multi-entity support

All domestic and foreign business entities must file an Annual Report yearly 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, and may be filed up to 180 days before that expiration date.

Filing late results in delinquent status and may lead to administrative dissolution. For Profit business entity types, the Annual Report fee is $70.

If a filing is delinquent, an additional $25 delinquency fee applies. The SOS offers expedited service for an additional $100.

The Certificate of Formation (domestic LLC) filing fee is $180, and Foreign LLC registration also costs $180. Washington requires a Registered Agent with a physical Washington street address and written consent.

Registered agent filings and changes are managed with the Secretary of State. A domestic business entity subject to administrative dissolution must be reinstated within five years, requiring payment of annual report fees for missed years and a $140 penalty.

Failure to reinstate within five years requires forming a new entity and new UBI registration with DOR. Businesses must register for a UBI and tax accounts with the Washington Department of Revenue and/or Business Licensing Service.

Washington levies a Business & Occupation (B&O) tax, so each entity’s tax registration, reporting thresholds, and filing frequency must be assessed separately. The SOS pages reference Department of Revenue “Controlling Interest” reporting questions on annual reports.

Employers must set up accounts with the Employment Security Department for unemployment insurance and with L&I for workers’ compensation; each legal entity that has employees typically requires separate employer accounts and filings.

Practical guidance for multi-entity compliance includes: centralizing compliance calendars and reminders by entity (annual report windows, tax filing due dates, license renewals); using registered agent services for each entity to receive official notices reliably; keeping separate books and bank accounts for each legal entity to preserve liability protections and simplify tax reporting; consolidating filings where possible (e.g., batch SOS annual report filings via the CCFS for multiple entities) and using the state online filing system; considering compliance software or managed services to track filings across jurisdictions and maintain audit-ready documentation for Beneficial Ownership / CTA-related reporting; and for cross-border/multi-state operations, evaluating nexus for B&O tax & sales tax obligations and coordinating with a CPA experienced in Washington taxation.

All domestic and foreign business entities must file an Annual Report yearly 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, and may be filed up to 180 days before that expiration date.

Filing late results in delinquent status and may lead to administrative dissolution. For Profit business entity types, the Annual Report fee is $70.

If a filing is delinquent, an additional $25 delinquency fee applies. The SOS offers expedited service for an additional $100.

The Certificate of Formation (domestic LLC) filing fee is $180, and Foreign LLC registration also costs $180. Washington requires a Registered Agent with a physical Washington street address and written consent.

Registered agent filings and changes are managed with the Secretary of State. A domestic business entity subject to administrative dissolution must be reinstated within five years, requiring payment of annual report fees for missed years and a $140 penalty.

Failure to reinstate within five years requires forming a new entity and new UBI registration with DOR. Businesses must register for a UBI and tax accounts with the Washington Department of Revenue and/or Business Licensing Service.

Washington levies a Business & Occupation (B&O) tax, so each entity’s tax registration, reporting thresholds, and filing frequency must be assessed separately. The SOS pages reference Department of Revenue “Controlling Interest” reporting questions on annual reports.

Employers must set up accounts with the Employment Security Department for unemployment insurance and with L&I for workers’ compensation; each legal entity that has employees typically requires separate employer accounts and filings.

Practical guidance for multi-entity compliance includes: centralizing compliance calendars and reminders by entity (annual report windows, tax filing due dates, license renewals); using registered agent services for each entity to receive official notices reliably; keeping separate books and bank accounts for each legal entity to preserve liability protections and simplify tax reporting; consolidating filings where possible (e.g., batch SOS annual report filings via the CCFS for multiple entities) and using the state online filing system; considering compliance software or managed services to track filings across jurisdictions and maintain audit-ready documentation for Beneficial Ownership / CTA-related reporting; and for cross-border/multi-state operations, evaluating nexus for B&O tax & sales tax obligations and coordinating with a CPA experienced in Washington taxation.