Washington compliance multi-LLC reporting assistance

Summary of research and key findings for: Washington compliance — multi-LLC reporting assistanceConcise findings (what Washington LLC owners with multiple LLCs must know and do):1) Secretary of State (SOS) — Annual reports and entity maintenance (per-LLC obligations)- Every Washington LLC (domestic or foreign) must file an Annual Report each year to maintain active status.

The Annual Report is due by the business entity’s expiration date (the last day of the month in which the business was first formed or registered) and may be filed up to 180 days before that date.- Fee for profit entity Annual Report: $70 (per entity).

If an entity is delinquent, an additional $25 delinquency fee applies.- Foreign registration (to do business in WA) requires a Foreign Registration Statement; fee shown on SOS pages: $180 (per registration/foreign filing).

SOS provides online filing via the Corporations and Charities Filing System (CCFS) and accepts multiple-entity filings; expedited service is available for an additional fee.- Practical consequence: each LLC must be maintained separately with SOS (each has its own expiration date, fee, and filing).

There is no “one combined Annual Report” for multiple LLCs — each entity files its own Annual Report and pays its own fee.

Summary of research and key findings for: Washington compliance — multi-LLC reporting assistanceConcise findings (what Washington LLC owners with multiple LLCs must know and do):1) Secretary of State (SOS) — Annual reports and entity maintenance (per-LLC obligations)- Every Washington LLC (domestic or foreign) must file an Annual Report each year to maintain active status.

The Annual Report is due by the business entity’s expiration date (the last day of the month in which the business was first formed or registered) and may be filed up to 180 days before that date.- Fee for profit entity Annual Report: $70 (per entity).

If an entity is delinquent, an additional $25 delinquency fee applies.- Foreign registration (to do business in WA) requires a Foreign Registration Statement; fee shown on SOS pages: $180 (per registration/foreign filing).

SOS provides online filing via the Corporations and Charities Filing System (CCFS) and accepts multiple-entity filings; expedited service is available for an additional fee.- Practical consequence: each LLC must be maintained separately with SOS (each has its own expiration date, fee, and filing).

There is no “one combined Annual Report” for multiple LLCs — each entity files its own Annual Report and pays its own fee.

Department of Revenue (DOR) & business registration (UBI / business license)- New or existing LLCs doing business in Washington must register for state taxes and a business license (Business Licensing Service) and will receive a UBI number. Some SOS guidance points users to DOR’s Business Licensing program after formation/reactivation.- Practical consequence

each LLC will generally need its own DOR registration/business license and UBI unless facts or DOR guidance indicate a specific permitted consolidated filing/registration — treat DOR registration as a per-entity obligation unless you confirm otherwise with DOR.

FinCEN — Corporate Transparency Act (Beneficial Ownership Information, BOI)- As of the FinCEN interim final rule published March 26, 2025, FinCEN revised the definition of “reporting company” so that domestic U.S. entities (including LLCs formed in the U.S.) were exempt from BOI reporting. The rule defines reporting companies to mean only certain foreign entities that have registered to do business in a U.S. state by filing with a secretary of state. Therefore, domestic LLCs generally are not required to file BOI reports under the CTA per FinCEN’s interim final rule; however, certain foreign entities registering in the U.S. may have BOI reporting deadlines (examples

entities registered before March 26, 2025 had an April 25, 2025 deadline; entities registered on/after March 26, 2025 have 30 calendar days to file after notice their registration is effective).- Practical consequence: If you own only domestic Washington LLCs, BOI reporting to FinCEN likely does not apply under the 2025 interim final rule; if you own foreign entities registered to do business in WA, confirm BOI obligations for those foreign reporting companies.

Employer, payroll, and workers’ compensation (L&I) considerations- Employers with employees must comply with Washington L&I requirements (workers’ compensation insurance / coverage) and other employer registration obligations. Each LLC that hires employees may need separate employer registration with L&I and separate coverage, depending on operations and payroll structure. (See L&I employer coverage pages for details.)

Practical guidance & best practices for multi-LLC owners (operational checklist)- Treat each LLC as a separately maintained legal entity

separate registered agent, bank accounts, books & records, contracts, insurance, and filings.- Track each LLC’s SOS expiration/annual report date and calendar filings up to 180 days in advance; budget $70 + possible delinquency per LLC per year (and any expedited fees if needed).- Register each entity with DOR/Business Licensing to obtain a UBI and handle B&O tax, sales tax, and other state tax registrations. Confirm with DOR whether any related-entity combined excise reporting options apply for your specific ownership structure (DOR guidance varies by facts).- Confirm whether any of your entities are “foreign reporting companies” for FinCEN BOI purposes (foreign-formed entities registered to do business in WA) and, if so, check applicable BOI deadlines and exemptions.- Maintain a single compliance playbook / checklist for recurring tasks (SOS Annual Report, DOR excise taxes and returns, payroll/L&I filings, registered agent renewals, business licenses, insurance renewals). Consider using bulk or multiple-entity filing features in SOS CCFS or working with a registered agent/CPA to centralize filings.Recommended next steps for an owner of multiple LLCs in Washington (practical assistance offering):- Create a spreadsheet listing each LLC, UBI, SOS expiration month/date, SOS annual report due date, SOS fee, DOR account status, tax account numbers, payroll obligations, and registered agent information.- File or schedule each LLC’s Annual Report via SOS CCFS (online bulk process possible by filing each entity separately in the system); verify and pay $70 per profit entity.- Register or confirm registration with DOR Business Licensing Service for each LLC (obtain UBI) and check whether any combined reporting options exist for excise taxes (contact DOR or your tax advisor for specific combined reporting rules).- Review FinCEN BOI status: if you have any foreign entities registered in WA, confirm BOI filing requirements and deadlines; domestic U.S. LLCs generally exempt under the March 26, 2025 interim final rule.- Consult with a Washington-licensed CPA or business attorney for complex ownership structures or if you plan to centrally manage payroll, intercompany activity, or to file consolidated tax returns — state rules on combined filing and apportionment can be fact-specific.