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):

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.