Washington compliance master service bundle

I performed targeted searches of Washington state official resources and leading compliance-service guides to collect comprehensive, state-specific compliance requirements and practical guidance for Washington LLCs and US business owners.

The research focused on entity formation and Secretary of State requirements (registered agent, Certificate of Formation, initial and annual reports, fees and penalties), Washington Business Licensing Service/UBI, Department of Revenue obligations (B&O tax, sales tax registration, registration thresholds), employer obligations (Employment Security Department unemployment taxes and quarterly reports, L&I workers’ compensation and quarterly reporting), FinCEN/BOI reporting, common penalties and reinstatement, and recommended services to include in a “Washington compliance master service bundle.” Summary of findings (concise, actionable): - Formation & Registered Agent: File a Certificate of Formation with the WA Secretary of State to form a domestic LLC; state requires a registered agent with a physical WA street address and consent.

Online filing is available; typical online formation fee ~ $200 (paper $180) with expedited options. The SOS issues a Unified Business Identifier (UBI) that links across state agencies. - Initial & Annual Reports: An initial report (the LLC’s first annual report) must be filed (within 120 days of formation); annual reports are due every year by the last day of the registration anniversary month.

Annual report fee is $70; late filings incur a late fee (commonly $25) and extended failure to file can lead to administrative dissolution and additional reinstatement fees/penalties (reinstatement penalty example: $140 plus fees for missed years). - Business License & UBI: Most LLCs must register with the Washington Department of Revenue’s Business Licensing Service and will receive a 9-digit UBI.

You must register with DOR if you will collect sales tax, have gross income of $12,000 or more, hire employees, or otherwise must pay state taxes/fees. Business Licensing Service has application fees and variable opening fees (example references: $50 opening fee and other processing fees vary by endorsement). - Taxes (DOR): Washington has no personal income tax but does levy the Business & Occupation (B&O) tax — a gross receipts tax calculated on gross income, with classification-specific rates.

Many services and most retail sales require reporting and payment; businesses selling taxable goods/services must collect sales tax. Register with DOR (My DOR) to set up accounts and filing frequencies. - Employer obligations: If you hire employees, register for employer accounts: ESD (unemployment insurance) requires quarterly tax and wage reports and payment of unemployment taxes; L&I (Labor & Industries) requires workers’ compensation coverage and quarterly reporting (file quarterly reports).

DOR also requires payroll withholding registration and filing. Employers must keep payroll records and post required workplace notices. - FinCEN / BOI: Companies may need to file Beneficial Ownership Information (BOI) under the Corporate Transparency Act; deadlines differ by formation date.

This requirement is frequently included in compliance bundles. - Penalties & Reinstatement: Late or missed filings can cause late fees, administrative dissolution, and reinstatement costs which can be substantially higher than regular filing fees (examples cited above).

SOS reinstatement rules: must reinstate within 5 years after administrative dissolution or you may need to form a new entity and obtain a new UBI. Recommended “Washington compliance master service bundle” components (practical):

- Penalties & Reinstatement: Late or missed filings can cause late fees, administrative dissolution, and reinstatement costs which can be substantially higher than regular filing fees (examples cited above).

Taxes (DOR): Washington has no personal income tax but does levy the Business & Occupation (B&O) tax — a gross receipts tax calculated on gross income, with classification-specific rates. Many services and most retail sales require reporting and payment; businesses selling taxable goods/services must collect sales tax. Register with DOR (My DOR) to set up accounts and filing frequencies.
Employer obligations: If you hire employees, register for employer accounts: ESD (unemployment insurance) requires quarterly tax and wage reports and payment of unemployment taxes; L&I (Labor & Industries) requires workers’ compensation coverage and quarterly reporting (file quarterly reports). DOR also requires payroll withholding registration and filing. Employers must keep payroll records and post required workplace notices.
FinCEN / BOI: Companies may need to file Beneficial Ownership Information (BOI) under the Corporate Transparency Act; deadlines differ by formation date. This requirement is frequently included in compliance bundles.

Registered agent service (with WA street address and email)

Formation filing (Certificate of Formation) and UBI/business license registration with DOR; initial report filing assistance

Annual report monitoring and filing (SOS annual report $70)

DOR tax registration (sales tax, B&O classification) and initial tax setup guidance

Employer onboarding support (ESD and L&I registration, payroll setup, withholding)

BOI/FinCEN beneficial ownership filing assistance

Ongoing reminders, recordkeeping templates (operating agreement, minutes), and optional bookkeeping/payroll services. Include fee ranges

registered agent ~$50–$150/yr (market varies), SOS formation $180–$200, annual report $70, Business License Service fees vary (e.g., $50 opening plus processing fees), plus possible reinstatement/late penalties (e.g., $25 late fee; $140 reinstatement penalty example).