Washington LLC compliance services

Quick checklist (what every Washington LLC must do) - File Certificate of Formation with WA Secretary of State to create a domestic LLC (online filing portal: https://ccfs.sos.wa.gov/#/ ). Fee: typically $200 online / $180 by mail (verify at time of filing). - File an Initial Report within 120 days of formation (can be filed with the Certificate of Formation). - Obtain a Washington Business License / UBI through the Department of Revenue’s Business Licensing Service (apply: https://dor.wa.gov/manage-business/apply-business-license ).

The UBI is required for tax filing and most state filings. - Designate and maintain a Registered Agent with a physical WA address (or use a commercial registered agent service). - File the Annual Report with the Secretary of State every year by the last day of the LLC’s anniversary month.

Current Annual Report fee: $70 (check WAC and sos site for updates). Use: https://ccfs.sos.wa.gov/#/ to file.

Late/delinquency rules apply. - Register for state taxes as needed (B&O tax, sales & use tax, other business taxes) with the Department of Revenue; WA has no corporate income tax but does have the business & occupation (B&O) tax and sales/use tax obligations depending on activity. - If you hire employees: register as an employer with Employment Security Department (unemployment insurance) and set up workers’ compensation with L&I; withhold and remit payroll taxes as required. - Maintain internal records (Operating Agreement recommended), EIN from IRS if needed, separate bank account, and keep registered agent and principal office information up to date with SOS. - Obtain certificates of good standing (Certificate of Status) or certified copies from SOS when needed for banking or third-party contracting. 2) Formation specifics & fees - Certificate of Formation: file online at ccfs.sos.wa.gov; typical fees noted on SOS pages: $200 online / $180 mail (verify current fees).

The SOS provides an official Certificate of Formation PDF form and online instructions. - Initial report: due within 120 days of formation; can be filed with formation. - Foreign LLCs: must file a Foreign Registration Statement to do business in Washington; fee typically $180 (online filing available). 3) Ongoing filing & deadlines - Annual report: Due by the last day of your LLC’s anniversary month (can be filed up to 180 days early).

File online at the SOS portal. Fee: $70 per WAC 434-112-085 (confirm current amounts on sos.wa.gov). - Delinquency: annual reports received after the expiration date may trigger a delinquency fee ($25 for many entity types); administrative dissolution and reinstatement fees/penalties also apply.

Reinstatement (return to active status) must occur within five years of administrative dissolution or a new formation may be required; reinstatement includes per-year unpaid annual report fees plus a penalty (SOS guidance references a $140 penalty for reinstatement and other rules).

Quick checklist (what every Washington LLC must do) - File Certificate of Formation with WA Secretary of State to create a domestic LLC (online filing portal: https://ccfs.sos.wa.gov/#/ ). Fee: typically $200 online / $180 by mail (verify at time of filing). - File an Initial Report within 120 days of formation (can be filed with the Certificate of Formation).

- File the Annual Report with the Secretary of State every year by the last day of the LLC’s anniversary month. Current Annual Report fee: $70 (check WAC and sos site for updates).

Use: https://ccfs.sos.wa.gov/#/ to file. Late/delinquency rules apply.

2) Formation specifics & fees - Certificate of Formation: file online at ccfs.sos.wa.gov; typical fees noted on SOS pages: $200 online / $180 mail (verify current fees). The SOS provides an official Certificate of Formation PDF form and online instructions. - Initial report: due within 120 days of formation; can be filed with formation. - Foreign LLCs: must file a Foreign Registration Statement to do business in Washington; fee typically $180 (online filing available). 3) Ongoing filing & deadlines - Annual report: Due by the last day of your LLC’s anniversary month (can be filed up to 180 days early).

File online at the SOS portal. Fee: $70 per WAC 434-112-085 (confirm current amounts on sos.wa.gov). - Delinquency: annual reports received after the expiration date may trigger a delinquency fee ($25 for many entity types); administrative dissolution and reinstatement fees/penalties also apply.

Reinstatement (return to active status) must occur within five years of administrative dissolution or a new formation may be required; reinstatement includes per-year unpaid annual report fees plus a penalty (SOS guidance references a $140 penalty for reinstatement and other rules).

• Obtain a Washington Business License / UBI through the Department of Revenue’s Business Licensing Service (apply: https://dor.wa.gov/manage-business/apply-business-license ). The UBI is required for tax filing and most state filings.
• Designate and maintain a Registered Agent with a physical WA address (or use a commercial registered agent service).
• Register for state taxes as needed (B&O tax, sales & use tax, other business taxes) with the Department of Revenue; WA has no corporate income tax but does have the business & occupation (B&O) tax and sales/use tax obligations depending on activity.
• If you hire employees: register as an employer with Employment Security Department (unemployment insurance) and set up workers’ compensation with L&I; withhold and remit payroll taxes as required.
• Maintain internal records (Operating Agreement recommended), EIN from IRS if needed, separate bank account, and keep registered agent and principal office information up to date with SOS.
• Obtain certificates of good standing (Certificate of Status) or certified copies from SOS when needed for banking or third-party contracting.

Washington state tax obligations (high-level) - Business & Occupation (B&O) tax

gross-receipts-based tax applied to many businesses; rates and classification vary by activity—register with and report to Department of Revenue. - Sales & use tax: collect/ remit sales tax if selling taxable goods/services. Use tax may apply when sales tax not collected. - No Washington corporate income tax, but other business taxes exist; consult DOR’s business-taxes pages for the specifics of rates, thresholds, and exemptions. - Many businesses must register for tax accounts when they obtain their UBI/business license.

Employer obligations (if you have employees) - Washington Department of Labor & Industries (L&I)

workers’ compensation insurance and quarterly premium reporting—employers obtain an L&I account and pay premiums based on payroll and industry classification. - Employment Security Department (ESD): unemployment insurance contributions and employer reporting/filing requirements. - Payroll withholding: state withholding requirements and federal withholding (use EIN). Register with DOR as employer for withholding obligations as needed.

Corporate governance & internal compliance - Operating Agreement

strongly recommended (not filed with SOS) to document management (member-managed vs manager-managed), ownership percentages, capital contributions, and dispute procedures. - Member-managed vs manager-managed: governed by RCW 25.15 (LLC statute); the choice should be reflected in the Certificate of Formation and operating agreement. - Recordkeeping: meeting minutes, membership records, tax records, and contracts should be maintained to preserve limited liability protections. 7) Dissolution, withdrawal, reinstatement, and good standing - Voluntary dissolution and withdrawal forms are available on SOS; follow online instructions for closing an LLC. - Administrative dissolution for failure to file reports: SOS allows reinstatement within 5 years; reinstatement requires payment of unpaid annual report fees plus penalties. - Certificate of Good Standing / Certificate of Status available from SOS (fee and online ordering through portal). 8) Common compliance pitfalls & practical service recommendations - Missing the annual report/initial report deadlines (set a compliance calendar or use a managed service). - Failing to register for DOR tax accounts (B&O, sales tax) until after revenue starts—can trigger penalties and interest. - Using a non-WA address as registered agent or failing to maintain a reliable registered agent. - Not separating personal and business finances (banking & bookkeeping) which can jeopardize liability protection. Recommended service offerings for a compliance-providing firm targeting WA LLCs: - Certificate of Formation filing (online expedited options) - Initial Report filing and bundled business licensing / UBI registration with DOR - Registered Agent service (WA physical address, mail scanning/forwarding) - Annual report monitoring & automatic filing service - State tax registration assistance (B&O, sales tax) and basic tax compliance calendar - Employer account setup (L&I & ESD) and payroll tax registration assistance - Reinstatement and dissolution handling - Provision of Operating Agreement templates and storage for corporate records - Certificate of Good Standing ordering and certified copies - Pricing model suggestions: flat-fee formation package ($250–$700 first-year all-inclusive depending on services) and subscription compliance packages ($50–$300/year depending on agent, filings included). (Estimate ranges based on market providers; verify current pricing.) 9) Key official links & filing portals (primary sources) - WA Secretary of State — Corporations & Charities (LLC resources, forms, annual reports): https://www.sos.wa.gov/corporations-charities/ and https://www.sos.wa.gov/limited-liability-company-llc-professional-llc-pllc-filing-resource-page - SOS filing portal (Certificate of Formation, Annual Report, Foreign Registration): https://ccfs.sos.wa.gov/#/ - Certificate of Formation PDF (SOS): https://www.sos.wa.gov/sites/default/files/2022-09/12.10.2020---certificate-of-formation---wa-llc.pdf - WA Dept. of Revenue — Business License & taxes: https://dor.wa.gov/manage-business/apply-business-license and https://dor.wa.gov/taxes-rates/business-taxes - WA Department of Labor & Industries — Workers’ compensation: https://lni.wa.gov/insurance/insurance-requirements - WA Employment Security Department — Employer resources: https://www.esd.wa.gov/employers - RCW Chapter governing LLCs: https://app.leg.wa.gov/rcw/default.aspx?cite=25.15