Washington compliance operational mapping

Entity formation & maintenance (Secretary of State): annual reports are required yearly to maintain active status and may be filed up to 180 days before the entity expiration date; initial reports are required within 120 days of origination; formation and foreign registration filing fees (example $180 for LLC formation/foreign registration); maintenance filings include amendments, registered agent updates; administrative dissolution can be reinstated within 5 years but will require annual report fees for missed years and a penalty (example $140).

Taxes (Department of Revenue): Washington has no corporate or personal income tax; primary state taxes are Business & Occupation (B&O) tax, retail sales tax, and use tax; many businesses must register with the Department of Revenue (register online) if they make taxable sales, hire employees, or meet thresholds (e.g., $12,000 gross income or out-of-state nexus thresholds); filing frequency is determined on registration (monthly — due 25th; quarterly — due last day of following month; annual — due April 15); keep business records for at least five years and file electronic returns.

DOR provides industry guides, filing tools, and assistance. Licenses & regulatory assistance: business.wa.gov, ORIA, and the Secretary of State small-business resources connect owners to state agencies, local licensing, and small-business liaisons.

Many businesses require city/county permits and licenses in addition to state-level registrations. Employment & insurance: Employers must register with ESD for unemployment insurance, and with L&I for industrial insurance/workers’ compensation (if applicable); Department of Licensing covers professional licenses.

New hires must be reported to DSHS (for child support registry) as required. Penalties & enforcement: Failure to file required annual reports or tax returns can lead to administrative dissolution, penalties, and fees to reinstate; DOR and SOS have specific penalty/fee schedules and processes for audits and appeals.

Entity formation & maintenance (Secretary of State): annual reports are required yearly to maintain active status and may be filed up to 180 days before the entity expiration date; initial reports are required within 120 days of origination; formation and foreign registration filing fees (example $180 for LLC formation/foreign registration); maintenance filings include amendments, registered agent updates; administrative dissolution can be reinstated within 5 years but will require annual report fees for missed years and a penalty (example $140).

Taxes (Department of Revenue): Washington has no corporate or personal income tax; primary state taxes are Business & Occupation (B&O) tax, retail sales tax, and use tax; many businesses must register with the Department of Revenue (register online) if they make taxable sales, hire employees, or meet thresholds (e.g., $12,000 gross income or out-of-state nexus thresholds); filing frequency is determined on registration (monthly — due 25th; quarterly — due last day of following month; annual — due April 15); keep business records for at least five years and file electronic returns.

DOR provides industry guides, filing tools, and assistance. Licenses & regulatory assistance: business.wa.gov, ORIA, and the Secretary of State small-business resources connect owners to state agencies, local licensing, and small-business liaisons.

Many businesses require city/county permits and licenses in addition to state-level registrations. Employment & insurance: Employers must register with ESD for unemployment insurance, and with L&I for industrial insurance/workers’ compensation (if applicable); Department of Licensing covers professional licenses.

New hires must be reported to DSHS (for child support registry) as required. Penalties & enforcement: Failure to file required annual reports or tax returns can lead to administrative dissolution, penalties, and fees to reinstate; DOR and SOS have specific penalty/fee schedules and processes for audits and appeals.