Washington entity compliance for multi-LLC owners

Research steps and summary: Steps taken 1) Performed broad web searches for Washington LLC compliance for owners of multiple LLCs (search terms included annual report, UBI/business license, B&O tax, registered agent, initial report, series LLC recognition, employer obligations, and veil-piercing best practices). 2) Scraped and extracted authoritative Washington state pages (Secretary of State filing & annual reports pages; SOS online LLC filing instructions) to capture statutory and procedural requirements (initial report, annual report deadline, registered agent rules, UBI assignment, filing fees for formation). 3) Scraped Washington Department of Revenue, Business Licensing Service and other state resources and reputable secondary guides (LLC University, Commenda, Discern) to capture practical guidance on UBI/business license, B&O tax registration, employer registration (L&I and ESD), and real-world best practices for owners of multiple LLCs. Analysis and key findings (compressed) - Separate entity treatment: Each LLC is a distinct legal entity under Washington law. You must form or register each LLC with the Washington Secretary of State (Certificate of Formation for domestic LLCs or foreign registration for out-of-state LLCs). Formation filing is $180 online. - Initial report and UBI: Washington requires an Initial Report within 120 days of formation; when you file online you can include the Initial Report at no additional charge. The SOS filing process references the Unified Business Identifier (UBI): if the business already has a UBI, you enter it; otherwise a UBI will be assigned upon successful filing. The SOS warns not to reuse a UBI from a sole proprietorship/general partnership. - Annual report: Every domestic and foreign business entity must file an Annual Report yearly with the Secretary of State. The annual report is due by the last day of the month in which the business was first formed/registered (you may file up to 180 days early). Failure to file leads to delinquent status and may lead to administrative dissolution. The Secretary of State provides an explicit delinquency fee policy. - Registered agent: All Washington businesses must designate a Registered Agent with a physical Washington street address (no PO boxes) and an email address is required for agent and principal office fields. This is required by RCW 23.95.415. - Business license / UBI and tax registration: Washington’s Business Licensing Service (via the state Business Licensing Application) provides the State Business License/UBI registration that often registers a newly-formed LLC with the Department of Revenue and (when applicable) with L&I and the Employment Security Department. Practical guides and state pages indicate that the Business License Application registers the LLC for B&O tax, sales tax accounts, and employer accounts where required. Multiple LLCs are normally separate for licensing and tax purposes (each LLC typically receives its own UBI and tax accounts). - Taxes (B&O, sales): Washington does not levy a corporate income tax but does impose the Business & Occupation (B&O) tax and sales tax where applicable. Businesses must register with the Department of Revenue and file B&O/sales tax returns based on the activity; registration is entity-specific so each LLC conducting business in WA will need its own tax registrations/filing accounts unless otherwise noted by DOR. - Employer obligations: If an LLC hires employees, it must register and comply with L&I (workers’ compensation) and ESD (unemployment) requirements. The Business License Application can trigger registration with these agencies. - Series LLCs and multiple-entity structures: The research looked for Washington recognition of Series LLCs. Official SOS pages point to RCW chapters that govern LLC formation. The research did not locate authoritative, definitive SOS language permitting or prohibiting series LLCs in the extracts gathered; owners should confirm current statutory recognition via SOS/RCW search or legal counsel. - Practical and risk-management guidance for multi-LLC owners (best practices to maintain separateness and avoid veil-piercing): Across state guidance and practitioner sources, consistent recommendations include: maintain separate bank accounts and accounting for each LLC; adopt and follow written operating agreements for each LLC; keep separate contracts, invoices, and insurance policies; capitalize each LLC adequately; document inter-company transactions and use formal agreements for management/owner advances; timely file required annual reports, tax returns, and business license renewals for each entity; use a commercial registered agent if owners are out-of-state or want privacy; consult qualified Washington counsel and CPA for entity-specific tax and liability planning. Recommended practical next steps for a multi-LLC owner in Washington 1. Treat each LLC as a separate entity for filings and taxes: file Certificate of Formation or foreign registration for each LLC with the SOS; obtain/confirm a UBI for each entity via the Business Licensing Application; register each entity with DOR for B&O/sales tax as needed. 2. Meet SOS maintenance deadlines for every LLC: file the Initial Report (within 120 days) and then file the Annual Report every year by the last day of the formation month (use reminders/calendar and consider a compliance service). 3. Register separately with L&I and ESD if each LLC has employees — confirm via the Business Licensing Application whether registrations are automatic or must be completed with each agency. 4. Maintain strict separateness: separate bank accounts, bookkeeping, insurance, operating agreements, capitalization, and formal documentation for any transfers or shared services to reduce veil-piercing risk. 5. Verify fee amounts and current procedural details directly on the Secretary of State and Department of Revenue websites before filing (fees sometimes change). 6. If you plan complex structures (series LLCs, holding companies, shared management across many entities), consult a Washington business attorney and tax advisor for structure, compliance, and inter-entity agreements.