Washington annual compliance planning

Summary of research steps and key findings for Washington annual compliance planning (for US business owners / LLC founders) Steps taken (research method): - Searched authoritative Washington State sources (Washington Secretary of State — Corporations & Charities Division; Washington Department of Revenue; Washington Employment Security Department; Washington Department of Labor & Industries) and high-quality secondary practice guides (LLC University). - Collected and compressed the most relevant guidance about annual/state maintenance filings, tax filing frequencies and deadlines, penalties and reinstatement consequences, and employer reporting obligations that an LLC or small business must include in an annual compliance plan. - Focused on practical items to include in a compliance checklist (who must file what, when, fees/penalties, filing links and portals, and recommended reminders/actions).

Analysis and consolidated findings (actionable items to include in annual compliance planning): 1) Washington Secretary of State — Annual Reports (Corporations & Charities Division) - Annual report due date: Annual reports are due at the end of the business entity’s anniversary month (the month the entity was formed/registered).

The Secretary of State allows filing up to 180 days before the expiration date but filing early does not change the anniversary expiration date. - Notices & reminders: The Secretary of State sends courtesy notices about 60 days before the expiration date, but lack of notice does not relieve the filing obligation. - Consequences of missing the annual report: Failure to file on or before the expiration date results in delinquent status and may lead to administrative dissolution if not corrected. - Filing methods: The Secretary of State’s online Corporations & Charities Filing System (CCFS) is the preferred method to file Annual Reports; paper filings are available but take longer to process. - Practical planning items: put a recurring calendar reminder for the anniversary month; keep Registered Agent and contact info current; file within the 180-day early-filing window if helpful; confirm nature of business and Controlling Interest questions during the filing (these data are required/used by DOR). 2) Annual report fees and reinstatement (practical fee guidance) - State filings: Washington LLCs commonly pay an annual report fee (secondary practice guidance documents report $60 for an LLC annual report filing) and late filing may add penalties; failure to file for successive years can lead to administrative dissolution and additional reinstatement fees/penalties when reactivating the business. - Reinstatement rules: If administratively dissolved, a domestic business entity may be reinstated within a statutory window (the Secretary of State guidance notes reinstatement within 5 years); reinstatement requires paying any missed annual report fees and a penalty (the Secretary of State pages note a penalty assessment on reinstatement; practice guides and SOS resource excerpts reference a $140 penalty example and related filing costs). 3) Washington Department of Revenue (DOR) — Taxes & filing frequencies - B&O tax: Washington imposes a Business & Occupation (B&O) gross receipts tax (Washington does not have a state corporate or personal income tax).

B&O tax is measured on gross receipts and varies by activity classification. - Filing frequency: DOR assigns filing frequency (monthly, quarterly, or annual) based on estimated annual tax liability or gross income.

Threshold guidance: annual filing if estimated annual tax liability is $1,050 or less; quarterly if $1,051–$4,800; monthly if greater than $4,800. DOR also provides gross-income thresholds for typical activity types. - Due dates: Monthly returns are due the 25th of the following month; quarterly returns are due by the end of the month following the quarter (e.g., Q1 due April 30); annual excise returns are due April 15. - Practical planning items: register with My DOR for filings and payments, confirm assigned filing frequency at registration, track sales/receipts and tax classification, and calendar monthly/quarterly return due dates.

If you have real property Controlling Interest questions, answer the controlling interest section during SOS annual report and coordinate with DOR for real estate excise/controlling interest reporting. 4) Employment-related reporting & payroll taxes (ESD and WA-specific items) - Quarterly tax & wage reports: Washington employers must file tax and wage reports every quarter (unemployment insurance and combined Paid Leave/WA Cares reporting); there are two reports each quarter (unemployment plus combined Paid Leave/WA Cares).

Even if there is no payroll, employers must file a report (use the appropriate zero-pay reporting code) each quarter while the account is active. - Due dates: Unemployment tax and wage reports are due the last day of the month after the quarter — Q1 due April 30, Q2 due July 31, Q3 due Oct 31, Q4 due Jan 31. - Penalties: Operating with employees without registering can result in heavy fines (ESD warns a fine of either $1,000 or twice the unpaid taxes for that quarter, whichever is more).

Missing filings/payments can also result in delinquent tax rates and other penalties. - Practical planning items: register with DOR and ESD before hiring, set up Employer Account Management Services (EAMS) / EAMS access for quarterly filing, retain employee wage/hours data, and set calendar reminders for quarterly filings.

Summary of research steps and key findings for Washington annual compliance planning (for US business owners / LLC founders) Steps taken (research method):

1) Washington Secretary of State — Annual Reports (Corporations & Charities Division) - Annual report due date: Annual reports are due at the end of the business entity’s anniversary month (the month the entity was formed/registered).

The Secretary of State allows filing up to 180 days before the expiration date but filing early does not change the anniversary expiration date. - Notices & reminders: The Secretary of State sends courtesy notices about 60 days before the expiration date, but lack of notice does not relieve the filing obligation.

- Practical planning items: put a recurring calendar reminder for the anniversary month; keep Registered Agent and contact info current; file within the 180-day early-filing window if helpful; confirm nature of business and Controlling Interest questions during the filing (these data are required/used by DOR). 2) Annual report fees and reinstatement (practical fee guidance) - State filings: Washington LLCs commonly pay an annual report fee (secondary practice guidance documents report $60 for an LLC annual report filing) and late filing may add penalties; failure to file for successive years can lead to administrative dissolution and additional reinstatement fees/penalties when reactivating the business. - Reinstatement rules: If administratively dissolved, a domestic business entity may be reinstated within a statutory window (the Secretary of State guidance notes reinstatement within 5 years); reinstatement requires paying any missed annual report fees and a penalty (the Secretary of State pages note a penalty assessment on reinstatement; practice guides and SOS resource excerpts reference a $140 penalty example and related filing costs). 3) Washington Department of Revenue (DOR) — Taxes & filing frequencies

- Filing frequency: DOR assigns filing frequency (monthly, quarterly, or annual) based on estimated annual tax liability or gross income. Threshold guidance: annual filing if estimated annual tax liability is $1,050 or less; quarterly if $1,051–$4,800; monthly if greater than $4,800.

DOR also provides gross-income thresholds for typical activity types. - Due dates: Monthly returns are due the 25th of the following month; quarterly returns are due by the end of the month following the quarter (e.g., Q1 due April 30); annual excise returns are due April 15.

4) Employment-related reporting & payroll taxes (ESD and WA-specific items)

- Due dates: Unemployment tax and wage reports are due the last day of the month after the quarter — Q1 due April 30, Q2 due July 31, Q3 due Oct 31, Q4 due Jan 31. - Penalties: Operating with employees without registering can result in heavy fines (ESD warns a fine of either $1,000 or twice the unpaid taxes for that quarter, whichever is more).

Missing filings/payments can also result in delinquent tax rates and other penalties.

• Searched authoritative Washington State sources (Washington Secretary of State — Corporations & Charities Division; Washington Department of Revenue; Washington Employment Security Department; Washington Department of Labor & Industries) and high-quality secondary practice guides (LLC University).
• Collected and compressed the most relevant guidance about annual/state maintenance filings, tax filing frequencies and deadlines, penalties and reinstatement consequences, and employer reporting obligations that an LLC or small business must include in an annual compliance plan.
• Focused on practical items to include in a compliance checklist (who must file what, when, fees/penalties, filing links and portals, and recommended reminders/actions). Analysis and consolidated findings (actionable items to include in annual compliance planning):
• Consequences of missing the annual report: Failure to file on or before the expiration date results in delinquent status and may lead to administrative dissolution if not corrected.
• Filing methods: The Secretary of State’s online Corporations & Charities Filing System (CCFS) is the preferred method to file Annual Reports; paper filings are available but take longer to process.
• B&O tax: Washington imposes a Business & Occupation (B&O) gross receipts tax (Washington does not have a state corporate or personal income tax). B&O tax is measured on gross receipts and varies by activity classification.
• Practical planning items: register with My DOR for filings and payments, confirm assigned filing frequency at registration, track sales/receipts and tax classification, and calendar monthly/quarterly return due dates. If you have real property Controlling Interest questions, answer the controlling interest section during SOS annual report and coordinate with DOR for real estate excise/controlling interest reporting.
• Quarterly tax & wage reports: Washington employers must file tax and wage reports every quarter (unemployment insurance and combined Paid Leave/WA Cares reporting); there are two reports each quarter (unemployment plus combined Paid Leave/WA Cares). Even if there is no payroll, employers must file a report (use the appropriate zero-pay reporting code) each quarter while the account is active.
• Practical planning items: register with DOR and ESD before hiring, set up Employer Account Management Services (EAMS) / EAMS access for quarterly filing, retain employee wage/hours data, and set calendar reminders for quarterly filings.

Workers’ compensation (Department of Labor & Industries — L&I) - Mandatory coverage

Most employers must carry workers’ compensation coverage through the state fund (L&I) or qualify to self-insure. Coverage and risk classifications determine premiums. - Quarterly reporting & premiums: L&I requires quarterly reports and premium payments; quarterly reports and premiums are due no later than the last day of the month following each quarter. Even employers with no payroll must file a zero-hours quarterly report if they have an open L&I account. - Recordkeeping & audits: Employers must keep payroll and hours records for L&I audits and to compute premiums; L&I may audit accounts and reclassify risk if business activities change. - Practical planning items: obtain an L&I account at hiring, review risk classifications and rates annually (rate notices typically mailed in December for next-year rates), file quarterlies timely or set up payment plans where necessary.

Cross-cutting practical compliance checklist items (recommended for an annual compliance planning blog and newsletter)

- Corporate housekeeping (Secretary of State): annual report due by end of anniversary month; file online via CCFS (track UBI and formation/formation date); maintain Registered Agent and principal office information; be aware of Controlling Interest questions tied to DOR reporting. - Taxes (Department of Revenue): confirm B&O classification; confirm filing frequency; calendar monthly/quarterly/annual excise return due dates; enroll in My DOR and electronic payment. - Payroll/employment (ESD & L&I): register as employer with DOR and ESD before payroll; file ESD quarterly tax & wage reports on schedule (Apr 30 / Jul 31 / Oct 31 / Jan 31); file L&I quarterly premium reports and pay premiums; keep payroll records to support both ESD and L&I reporting. - Insurance & benefits: confirm workers’ compensation coverage (L&I) and review Paid Leave and WA Cares reporting requirements; confirm any payroll taxes or benefit reporting required by state programs. - Penalties & reinstatement: track late-filing penalties (SOS delinquency & administrative dissolution, late-filing SOS penalties discussed in practice guides, ESD fines for unregistered employers, L&I late-file/late-payment fees); keep funds to cure missed obligations and understand reinstatement costs/time windows. - Practical operations: set multiple calendar reminders (90 days, 60 days, 30 days before due dates), centralize filings in one compliance calendar, maintain login access for CCFS (SOS), My DOR, EAMS/ESD, and My L&I; designate a responsible person; store approved filings and proof of payment (PDFs) in a compliance folder. Recommended next steps to produce final deliverables (blog content & newsletter draft): - Use the consolidated checklist and sourced rules above to draft a state-specific blog post covering: (a) Secretary of State annual report timing/fees/penalties and how to file; (b) DOR B&O tax basics, filing frequency rules, and key due dates; (c) quarterly payroll reporting obligations at ESD (unemployment + Paid Leave/WA Cares) with due dates and penalties; (d) L&I workers’ compensation reporting/premiums; (e) a downloadable annual compliance checklist and sample calendar reminders; (f) links to the authoritative filing portals and screenshots where helpful. - I can now draft the full SEO-optimized blog post, the short excerpt, and a newsletter email using the 'default' template. Please confirm you want me to produce those deliverables (blog post, excerpt, and newsletter draft) and whether to include a printable/CSV compliance calendar for 2026.