Washington compliance holistic review

I conducted parallel searches of official Washington state resources and reputable compliance guides to assemble a comprehensive, Washington-specific compliance checklist and practical guidance for US business owners and LLC founders.

Below is an executive summary of findings and recommended next steps for a holistic compliance review. Key findings and action items (summary): - Formation and initial filings - File Certificate of Formation with Washington Secretary of State to form an LLC.

Keep a copy of the Certificate and any amendments as required by RCW 25.15.136. (See SOS and legal checklist citation.) - File the Initial Report with the Secretary of State within 120 days of formation (this also counts as your first annual report). - Annual reporting and good‑standing - File an Annual Report every year by the last day of your anniversary month.

Missing the deadline can produce late fees and lead to administrative dissolution. Typical SOS fee noted: $69. - Registered agent and corporate records - Maintain a registered agent in Washington and keep required LLC records (Certificate of Formation, operating agreement, membership records) at the principal office. - Licensing and UBI - Obtain a Washington business license and UBI (Unified Business Identifier) via the Department of Revenue (Business Licensing Service).

Many state filings and tax registrations flow from this number. - Taxes - Washington does not have a personal or corporate income tax but levies a Business & Occupation (B&O) tax on gross receipts; businesses must register with the Department of Revenue and understand B&O classifications and filing frequency.

Also confirm sales/use tax, excise taxes and local taxes as applicable. - Payroll and employment obligations - If you have employees, register for state payroll accounts: unemployment insurance with the Employment Security Department (ESD), workers’ compensation and coverage through Department of Labor & Industries (L&I); follow Washington wage and hour laws and payroll tax withholding. - Industry and local permits - Confirm local (city/county) business licenses and any industry-specific permits (health, alcohol, cannabis, construction, etc.). - Beneficial Ownership (BOI) reporting - Comply with federal Beneficial Ownership Information (BOI) reporting (FinCEN) where applicable; use FinCEN’s filing portal and consult the BOI small-business guidance for exemptions and compliance steps. - Penalties, timelines, and practical checklist - Missing reporting (annual report, renewals, tax returns) risks late fees, penalties, loss of good standing and administrative dissolution.

A holistic review should map each required filing to an owner/responsible party, deadline, filing frequency and estimated fee. Practical next steps for a holistic compliance review (recommended checklist):

I conducted parallel searches of official Washington state resources and reputable compliance guides to assemble a comprehensive, Washington-specific compliance checklist and practical guidance for US business owners and LLC founders.

Below is an executive summary of findings and recommended next steps for a holistic compliance review. Key findings and action items (summary):

25.15.136. (See SOS and legal checklist citation.) - File the Initial Report with the Secretary of State within 120 days of formation (this also counts as your first annual report).

- File an Annual Report every year by the last day of your anniversary month. Missing the deadline can produce late fees and lead to administrative dissolution.

Typical SOS fee noted: $69.

• Formation and initial filings
• File Certificate of Formation with Washington Secretary of State to form an LLC. Keep a copy of the Certificate and any amendments as required by RCW
• Annual reporting and good‑standing
• Registered agent and corporate records
• Maintain a registered agent in Washington and keep required LLC records (Certificate of Formation, operating agreement, membership records) at the principal office.
• Licensing and UBI
• Obtain a Washington business license and UBI (Unified Business Identifier) via the Department of Revenue (Business Licensing Service). Many state filings and tax registrations flow from this number.
• Taxes
• Washington does not have a personal or corporate income tax but levies a Business & Occupation (B&O) tax on gross receipts; businesses must register with the Department of Revenue and understand B&O classifications and filing frequency. Also confirm sales/use tax, excise taxes and local taxes as applicable.
• Payroll and employment obligations
• If you have employees, register for state payroll accounts: unemployment insurance with the Employment Security Department (ESD), workers’ compensation and coverage through Department of Labor & Industries (L&I); follow Washington wage and hour laws and payroll tax withholding.
• Industry and local permits
• Confirm local (city/county) business licenses and any industry-specific permits (health, alcohol, cannabis, construction, etc.).
• Beneficial Ownership (BOI) reporting
• Comply with federal Beneficial Ownership Information (BOI) reporting (FinCEN) where applicable; use FinCEN’s filing portal and consult the BOI small-business guidance for exemptions and compliance steps.
• Penalties, timelines, and practical checklist
• Missing reporting (annual report, renewals, tax returns) risks late fees, penalties, loss of good standing and administrative dissolution. A holistic review should map each required filing to an owner/responsible party, deadline, filing frequency and estimated fee. Practical next steps for a holistic compliance review (recommended checklist):

Gather entity documents

Certificate of Formation, Operating Agreement, EIN, UBI, current SOS record (registered agent, address, members/managers).

Confirm filings and deadlines

date of formation (to compute annual report due date), confirm whether initial report filed within 120 days.

Register and confirm taxes

DOR account, B&O registration and tax classification, sales tax nexus review.

Employment setup

L&I coverage, ESD unemployment registration, payroll tax registrations and workers’ comp policies.

Licenses and permits

state business license, local city/county licenses, industry permits.

BOI reporting

determine if your entity must file with FinCEN and complete/upload required beneficial owner information.

Create a compliance calendar and assign responsibilities (include reminders 60/30/7 days pre-deadline).

Maintain corporate records and meeting minutes; prepare an annual compliance review to verify registrations, insurance and filings. Primary resources to include in the final blog and newsletter (official pages & guidance)

Secretary of State (forms, annual reports, initial report), Washington Department of Revenue (business licensing, B&O tax, UBI), Department of Labor & Industries (workers’ compensation), Employment Security Department (unemployment), FinCEN BOI filing portal and small-business guidance. Use the official pages to link to forms and filing portals and cite any fee amounts or deadlines. If you want, I can now: (A) Draft the full blog post (SEO-optimized, sections, checklist, actionable templates) using these findings; (B) Create the newsletter content and subject line with calls-to-action; (C) Produce a downloadable compliance checklist and calendar for Washington LLCs. Tell me which deliverables you want next and I will draft them.