Washington corporate filings management

Annual reports and maintenance - Requirement: All domestic and foreign business entities must file an Annual Report every year with the Washington Secretary of State to maintain active status and keep their UBI in good standing. - Due date: The report is due by the last day of the month in which the business was originally formed or registered in Washington.

Filing window: can file up to 180 days before the expiration date. - Practical points: Use the Secretary of State’s online filing portal (ccfs.sos.wa.gov) to file annual reports and other maintenance filings; set reminder systems tied to your formation month anniversary. 2.

Formation and fees - Domestic LLC formation: File a Certificate of Formation with the WA Secretary of State. Online filing is available.

Current filing fee listed on SOS resources: $180 for Certificate of Formation (domestic LLC); many other entity formation/registration fees commonly reported in official resources. - Foreign entity registration: File a Foreign Registration Statement; filing fee typically $180.

Name reservation options exist (holds name up to 180 days; non-renewable).

Annual reports and maintenance

- Due date: The report is due by the last day of the month in which the business was originally formed or registered in Washington. Filing window: can file up to 180 days before the expiration date.

2. Formation and fees - Domestic LLC formation: File a Certificate of Formation with the WA Secretary of State.

Online filing is available. Current filing fee listed on SOS resources: $180 for Certificate of Formation (domestic LLC); many other entity formation/registration fees commonly reported in official resources. - Foreign entity registration: File a Foreign Registration Statement; filing fee typically $180.

Name reservation options exist (holds name up to 180 days; non-renewable).

• Requirement: All domestic and foreign business entities must file an Annual Report every year with the Washington Secretary of State to maintain active status and keep their UBI in good standing.
• Practical points: Use the Secretary of State’s online filing portal (ccfs.sos.wa.gov) to file annual reports and other maintenance filings; set reminder systems tied to your formation month anniversary.

Registered agent and address requirements - Washington requires a registered agent on file for each entity. Confirm agent contact/address adheres to SOS rules and update if it changes.

Business licensing and UBI / Department of Revenue - After SOS registration, businesses must obtain a Unified Business Identifier (UBI) and register for state business licensing and tax accounts through WA Department of Revenue / Business Licensing Service (BLS). Many filings (e.g., dissolution/withdrawal) require a Department of Revenue Clearance Certificate. - Note on taxes

Washington has no state personal or corporate income tax; however businesses are subject to the Business & Occupation (B&O) tax and other excise taxes — register with DOR and understand filing/estimated tax requirements.

Reinstatement/reactivation and penalties - If administratively dissolved, domestic business entities may reinstate (reactivate) within 5 years of dissolution. Reinstatement requires filing missed annual reports and a penalty — SOS guidance references a $140 penalty in addition to fees for each missed year. Foreign registrations have different requalification rules. 6. Dissolution and withdrawal - Certificate of Dissolution (domestic) and Statement of Withdrawal (foreign) forms exist; some filings require DOR clearance. After 120 days post-dissolution the entity may be permanently dissolved and not eligible for reinstatement. 7. Filing options and timelines - Most corporate filings may be submitted online via ccfs.sos.wa.gov. Some name reservation/registrations or renewals are paper-only and have separate windows (e.g., certain foreign name registration renewals only Oct 1–Dec 31). 8. Common compliance pitfalls and practical recommendations - Missing the annual report anniversary month deadline (and not using the 180-day early window). - Not maintaining or updating registered agent info or principal office addresses. - Failing to register with DOR / obtain UBI, or to secure a Revenue Clearance Certificate when required. - Not accounting for B&O tax and local excise taxes when planning cashflow. - Best practices

adopt a compliance calendar tied to the formation month; use SOS online filing and keep copies of confirmation emails; maintain registered agent service; schedule annual review of officers/members, authorized signers, and any changes; automate DOR filings or work with an accountant for tax registration/estimated payments; keep a single shared folder with formation, annual reports, tax accounts, UBI and clearance certificates. 9. Actionable checklist for a Washington business owner/LLC founder (ready for the blog): - At formation: file Certificate of Formation/Articles of Incorporation via SOS online portal; appoint/record a registered agent; obtain UBI & register with DOR (Business Licensing Service). - Within first year: file any initial report if required, adopt operating agreement/bylaws, open business bank account, confirm local licenses/permits. - Ongoing annual: file Annual Report by the last day of the formation/registration month (can file 180 days early); pay SOS fee and maintain registered agent; file DOR tax returns (B&O/excise) as required. - If leaving WA or closing business: file Statement of Withdrawal (foreign) or Certificate of Dissolution (domestic) and obtain any required DOR clearance certificate. - If administratively dissolved: follow SOS reinstatement/requalification process promptly (within 5 years for domestic entities), file back annual reports and pay penalties and fees.