Washington LLC formation + compliance package

Quick summary (for busy founders)- Form a Washington LLC by filing a Certificate of Formation with the WA Secretary of State (online or paper). Expect state formation fees (see below) and issuance of a Unified Business Identifier (UBI) used for state tax and licensing. - Required near-term filings: Initial report (within 120 days) and state business license/UBI registration via Business Licensing Service (Department of Revenue) if thresholds apply. - Ongoing must-dos: Annual report (file every year by the end of your registration anniversary month), B&O/sales tax filings when applicable, payroll and worker’s comp registrations if you have employees, and FinCEN Beneficial Ownership (BOI) reporting.2.

Step-by-step Washington LLC formation (what to do, in order)- Step 0 — Name and prelim checks- Choose a distinguishable LLC name that includes an acceptable suffix (LLC, L.L.C., Limited Liability Company per RCW).

Consider reserving the name (name reservation is optional; fee typically small). Check the Secretary of State name search.- Step 1 — Choose a Registered Agent- Washington requires a registered agent with a physical Washington street address (no PO boxes).

Agent must consent and an email address is required for Registered Agent & Principal Office fields when filing online. You can appoint an individual (including a member) or a commercial registered agent.- Step 2 — File Certificate of Formation (official creation)- File the Certificate of Formation with the Washington Secretary of State via the Corporations and Charities Filing System (CCFS) online portal or by mail.

Online filings are faster; paper filings are accepted.- Fees and timing (state fees): the Secretary of State lists a base fee and online processing fees. Typical amounts reported by state sources and compliance services: $180 by mail, $200 online (online includes an additional processing fee), with optional expedited handling available for extra fee.- You may indicate an effective date up to a limited period after filing if you want delayed effectiveness.- Step 3 — Initial Report (your first annual report)- Washington requires an Initial Report within 120 days of formation (or you can defer but then pay an additional fee).

The initial report confirms registered agent, principal office address, and principal members/managers. There is a small filing fee for the initial report; sources show a nominal $10 application fee plus online filing fees in practice.- Step 4 — Obtain EIN (IRS)- Get an Employer Identification Number (EIN) from the IRS (free, online immediate issuance).

Required for tax filings, payroll, bank accounts, and many vendor relationships.- Step 5 — Register with Washington Department of Revenue / Business Licensing Service (BLS) and get your UBI- The Secretary of State filing leads into state business registration workflows.

You must apply for a Washington business license (Business Licensing Service) and receive a 9-digit Unified Business Identifier (UBI) if you meet registration criteria. Typical triggers: gross receipts >= $12,000, hiring employees within 90 days, selling taxable products or services, or operating under a trade name.- State BLS initial registration fees vary; a common opening-business fee is around $50 (check current DOR/BLS schedule for updates).- Step 6 — Register for state taxes you need- Washington does NOT have a personal income tax, but businesses face the Business & Occupation (B&O) tax (gross receipts tax) and may have sales/use tax responsibilities when selling taxable goods/services.

Register for appropriate accounts via the Department of Revenue. If you have employees, register for unemployment (Employment Security) and withholding accounts and for workers’ compensation (L&I).- Step 7 — Local permits & industry endorsements- Many cities and counties require local business licenses, health permits (restaurants), building permits, professional endorsements, or industry-specific permits (alcohol, contractors, childcare).

Check city and county websites.- Step 8 — Operational documents and governance- Prepare an Operating Agreement (recommended even for single-member LLCs) to document ownership, contributions, distributions, and member/manager authority.

Keep internal records (minutes, membership ledger, signed operating agreement).- Step 9 — Ongoing compliance calendar- Initial Report: within 120 days- Annual Report: due each year by the last day of the month you registered (annual report fee applies)- Business license/tax filings: frequency varies (monthly/quarterly/annual) depending on revenue and tax type- BOI/FinCEN filings: new entities must report BOI within 30 days of formation (Corporate Transparency Act — FinCEN) and existing entities had earlier deadlines; maintain updates.3.

Key fees, deadlines and penalties (as reported by state and major compliance providers)- Certificate of Formation: state base filing fee commonly listed as $180 (paper) and an online option around $200 (online processing fee included).

Expedited services available for additional fees.- Initial Report: typically a small fee; sources show a $10 application fee plus online filing fee details in practice.- Annual Report: $70 due annually by the end of your registration anniversary month; late filing can trigger a $25 late fee and risk administrative dissolution or loss of good standing.- Business Licensing Service (BLS) opening fee: common reported amount $50; variable endorsements and processing fees may apply.- Reinstatement: if administratively dissolved, reinstatement requires payment of missed annual report fees plus a penalty (examples list a $140 penalty plus annual report fees for each missed year and other conditions).- BOI/FinCEN: separate federal requirement (no state fee) — new entities formed after Jan 1, 2024 must report BOI within 30 days of formation; existing entities had different deadlines.

Noncompliance may result in civil/criminal penalties under the CTA.(Always check the Secretary of State and Department of Revenue official pages for the current fees and fee schedules — state websites are the authoritative sources.)

Quick summary (for busy founders)- Form a Washington LLC by filing a Certificate of Formation with the WA Secretary of State (online or paper). Expect state formation fees (see below) and issuance of a Unified Business Identifier (UBI) used for state tax and licensing. - Required near-term filings: Initial report (within 120 days) and state business license/UBI registration via Business Licensing Service (Department of Revenue) if thresholds apply. - Ongoing must-dos: Annual report (file every year by the end of your registration anniversary month), B&O/sales tax filings when applicable, payroll and worker’s comp registrations if you have employees, and FinCEN Beneficial Ownership (BOI) reporting.2.

Step-by-step Washington LLC formation (what to do, in order)- Step 0 — Name and prelim checks- Choose a distinguishable LLC name that includes an acceptable suffix (LLC, L.L.C., Limited Liability Company per RCW).

Consider reserving the name (name reservation is optional; fee typically small). Check the Secretary of State name search.- Step 1 — Choose a Registered Agent- Washington requires a registered agent with a physical Washington street address (no PO boxes).

Agent must consent and an email address is required for Registered Agent & Principal Office fields when filing online. You can appoint an individual (including a member) or a commercial registered agent.- Step 2 — File Certificate of Formation (official creation)- File the Certificate of Formation with the Washington Secretary of State via the Corporations and Charities Filing System (CCFS) online portal or by mail.

Online filings are faster; paper filings are accepted.- Fees and timing (state fees): the Secretary of State lists a base fee and online processing fees. Typical amounts reported by state sources and compliance services: $180 by mail, $200 online (online includes an additional processing fee), with optional expedited handling available for extra fee.- You may indicate an effective date up to a limited period after filing if you want delayed effectiveness.- Step 3 — Initial Report (your first annual report)- Washington requires an Initial Report within 120 days of formation (or you can defer but then pay an additional fee).

The initial report confirms registered agent, principal office address, and principal members/managers. There is a small filing fee for the initial report; sources show a nominal $10 application fee plus online filing fees in practice.- Step 4 — Obtain EIN (IRS)- Get an Employer Identification Number (EIN) from the IRS (free, online immediate issuance).

Required for tax filings, payroll, bank accounts, and many vendor relationships.- Step 5 — Register with Washington Department of Revenue / Business Licensing Service (BLS) and get your UBI- The Secretary of State filing leads into state business registration workflows.

You must apply for a Washington business license (Business Licensing Service) and receive a 9-digit Unified Business Identifier (UBI) if you meet registration criteria. Typical triggers: gross receipts >= $12,000, hiring employees within 90 days, selling taxable products or services, or operating under a trade name.- State BLS initial registration fees vary; a common opening-business fee is around $50 (check current DOR/BLS schedule for updates).- Step 6 — Register for state taxes you need- Washington does NOT have a personal income tax, but businesses face the Business & Occupation (B&O) tax (gross receipts tax) and may have sales/use tax responsibilities when selling taxable goods/services.

Register for appropriate accounts via the Department of Revenue. If you have employees, register for unemployment (Employment Security) and withholding accounts and for workers’ compensation (L&I).- Step 7 — Local permits & industry endorsements- Many cities and counties require local business licenses, health permits (restaurants), building permits, professional endorsements, or industry-specific permits (alcohol, contractors, childcare).

Check city and county websites.- Step 8 — Operational documents and governance- Prepare an Operating Agreement (recommended even for single-member LLCs) to document ownership, contributions, distributions, and member/manager authority.

Keep internal records (minutes, membership ledger, signed operating agreement).- Step 9 — Ongoing compliance calendar- Initial Report: within 120 days- Annual Report: due each year by the last day of the month you registered (annual report fee applies)- Business license/tax filings: frequency varies (monthly/quarterly/annual) depending on revenue and tax type- BOI/FinCEN filings: new entities must report BOI within 30 days of formation (Corporate Transparency Act — FinCEN) and existing entities had earlier deadlines; maintain updates.3.

Key fees, deadlines and penalties (as reported by state and major compliance providers)- Certificate of Formation: state base filing fee commonly listed as $180 (paper) and an online option around $200 (online processing fee included).

Expedited services available for additional fees.- Initial Report: typically a small fee; sources show a $10 application fee plus online filing fee details in practice.- Annual Report: $70 due annually by the end of your registration anniversary month; late filing can trigger a $25 late fee and risk administrative dissolution or loss of good standing.- Business Licensing Service (BLS) opening fee: common reported amount $50; variable endorsements and processing fees may apply.- Reinstatement: if administratively dissolved, reinstatement requires payment of missed annual report fees plus a penalty (examples list a $140 penalty plus annual report fees for each missed year and other conditions).- BOI/FinCEN: separate federal requirement (no state fee) — new entities formed after Jan 1, 2024 must report BOI within 30 days of formation; existing entities had different deadlines.

Noncompliance may result in civil/criminal penalties under the CTA.(Always check the Secretary of State and Department of Revenue official pages for the current fees and fee schedules — state websites are the authoritative sources.)

State-specific compliance and tax notes (what makes Washington different)- No personal state income tax — but Washington imposes a Business & Occupation (B&O) tax on gross receipts. B&O rates depend on business classification and gross receipts; this can trigger tax obligations even on low or no-profit businesses.- Sales tax is applicable to tangible goods and certain services — Washington sales/use tax rules and local sales tax rates can vary by location.- Washington uses a UBI number (Unified Business Identifier) as the central state business identifier for licensing and tax accounts; it is issued when you register with the Business Licensing Service (BLS/Department of Revenue).- Registered Agent email and physical address requirements

Secretary of State online filing requires an email address for Registered Agent & Principal Office fields and a physical address in Washington (no PO Boxes).

Employer and payroll compliance (if you hire employees)- Register for unemployment insurance and state withholding (Employment Security and DOR) and for workers’ compensation (Department of Labor & Industries). Washington requires employers to register before hiring.- Employment taxes

federal and state payroll tax filings and deposits are required. Washington’s L&I (workers’ comp) premiums vary by industry classification and payroll.

Foreign LLCs and doing business in Washington- If your LLC is organized in another state or country and you plan to operate in Washington, you must file a Foreign Registration Statement with the WA Secretary of State to qualify to do business here. There may be different fees and an online filing option.

FinCEN / Beneficial Ownership (BOI) reporting- Under the Corporate Transparency Act, many LLCs must report beneficial owners to FinCEN. New entities formed after Jan 1, 2024 generally must file within 30 days of formation; other existing entities follow prescribed deadlines. Include BOI reporting in any modern compliance package.8. Recommended Washington LLC "formation + compliance" package (practical, tiered options)- Basic Formation Package (for DIY founders)

- Prepare and file Certificate of Formation (Secretary of State filing fee paid separately)- Registered agent guidance template (self-serve) and instructions- Basic checklist: EIN application steps, initial report deadline reminder, BLS/UBI registration instructions, and operating agreement template- Expected first-year cost (state fees only): formation + BLS opening fee + annual report fee ~ $300–$350 (est.)- Standard Compliance Package (recommended for most small businesses):- Everything in Basic plus: commercial registered agent for 12 months, filing of Initial Report (if the client wants help), filing assistance for Department of Revenue/Business License Service, calendared compliance reminders (annual report, tax filing due dates), FinCEN BOI registration assistance- Add-on bookkeeping/tax quarterly check-ins and optional EIN filing if client prefers- Typical market price range (service providers): $150–$400/year plus state fees depending on level of hands-on filing and bookkeeping included (varies by provider).- Premium/Managed Package (full-service for owners who want to outsource compliance):- Registered agent service, annual report filing each year, Department of Revenue filings and B&O/sales tax filing setup, payroll registration and payroll service onboarding, document storage (operating agreement, minutes), ongoing FinCEN BOI updates, and annual compliance review. Optional virtual business address and mail scanning.- Typical market price range: $300–$800+/year (plus state fees and tax filing costs) depending on scope.Package deliverables checklist (core items to include regardless of tier):- Certificate of Formation filing support- Registered agent service (or step-by-step set-up instructions)- EIN assistance instructions or filing- Initial report filing or reminders- BLS/UBI registration guidance and fee payment- FinCEN BOI filing assistance / instructions- Annual report filing (deadline reminders and filing) and penalty protection guidance- Compliance calendar (tax due dates, payroll dates, permit renewals, annual report date)- Optional: bookkeeping or tax-filing integration (quarterly/annual), operating agreement templates, and registered agent mailbox scanning9. Practical recommendations & common pitfalls- Don’t skip the Operating Agreement — it reduces internal disputes and supports liability protection. Keep it internal but accessible.- Use a commercial registered agent if you want privacy and reliable service; ensure the agent provides timely alerts and document access.- Register for BLS/UBI early if you meet thresholds — failing to register can cause tax penalties; watch the $12,000 gross receipts threshold which often triggers BLS registration.- Track B&O tax exposure — because Washington taxes gross receipts, you can owe tax even on thin margins; consult a CPA to optimize classification and credits.- Mark your annual report anniversary month immediately (due by last day of the registration month) and budget for the $70 fee to avoid late fees and administrative dissolution.- FinCEN BOI reporting is federal and separate from state filings — include it in your package to avoid criminal and civil penalties.

Key official resources (use these as authoritative sources and to check current fees/requirements)

- Washington Secretary of State — LLC filing resources and online filing portal: https://www.sos.wa.gov/corporations-charities/business-entities/limited-liability-company-llc-professional-llc-pllc-filing-resource-page- Start a Domestic (WA) Limited Liability Company (LLC) Online (SOS step-by-step): https://www.sos.wa.gov/corporations-charities/business-entities/online-filing-instructions/start-domestic-wa-limited-liability-company-llc-online- Washington Business Licensing Service / Department of Revenue (UBI, business license, B&O tax basics): https://dor.wa.gov- FinCEN Beneficial Ownership Information (Corporate Transparency Act) guidance: https://www.fincen.govClosing note — how I sourced this guideI prioritized official state pages (Washington Secretary of State and Department of Revenue/Business Licensing Service) and corroborated operational details and practical package ideas with reputable compliance/legal services (Harbor Compliance, LegalZoom) to show common practitioner practices (e.g., typical online vs paper fees, initial/annual report fees, BLS opening fees, recommended package content). Readers should always verify fee amounts and deadlines on the official state pages before paying fees or scheduling filings.