FAQ · Straight answers to the questions Washington LLC owners ask most.
Washington LLC Questions, Answered
The most common questions people ask when forming and running a Washington LLC: formation, registered agents, taxes, compliance, and the Washington-specific quirks like the UBI number and the Initial Report. Straight answers grounded in how Washington actually handles LLCs, with the state's own figures where they matter.
One price: $199.00/yr covers your formation, your registered agent, and your annual report, plus the $200.00 state filing fee, at cost.
State agency: Washington Secretary of State, Corporations & Charities Division
Annual report due: End of your anniversary month · Processing: 7-10 business days
✓ No hidden fees ✓ No second-year price hikes ✓ No missed filings
State facts
Washington LLC
Formation Basics
What document creates an LLC in Washington?
Washington uses the Certificate of Formation, the state's term for what many other states call Articles of Organization. You file it with the Secretary of State's Corporations & Charities Division through the online CCFS system at ccfs.sos.wa.gov. It lists your LLC name, registered agent, principal office, and the person signing. The state fee is $180, plus a $20 online processing fee.
How long does formation take?
The Secretary of State says standard filings are typically processed within 7 to 10 business days. If you have a deadline, expedited service is $100 per entity and generally processed within three working days, and same-day service is $150 in person at the Tumwater or Cheney office. Your LLC is active and usable once the state processes the filing and it appears in CCFS.
Do I have to live in Washington to form a Washington LLC?
No. There is no residency requirement for members or managers. Anyone can own a Washington LLC. The sole thing that has to be based in the state is your registered agent, who needs a physical Washington street address. A commercial registered agent service satisfies that for out-of-state owners.
Can one person form an LLC?
Yes. Washington allows single-member LLCs. A single-member LLC still gets the liability shield and is taxed by default as a disregarded entity for federal purposes, meaning you report income on your personal return.
The UBI Number and Initial Report
What is a UBI number?
A Unified Business Identifier (UBI) is a nine-digit number Washington assigns to your business. The same UBI is used by the Secretary of State, the Department of Revenue, and the Employment Security Department, so it ties your various state accounts together. You will use it when you apply for your state business license.
What is the Initial Report?
Washington requires a new LLC to file an Initial Report with the Secretary of State within 120 days of formation. It records your principal office and your governors (the members or managers running the LLC). Filed together with the Certificate of Formation, it's free; filed separately within the 120 days, it costs $10 plus the online processing fee.
What is the Annual Report?
After formation, every Washington LLC files an Annual Report with the Secretary of State each year, due by the last day of the month the LLC was first formed. The fee is $70, including the online processing fee, and you can file up to 180 days early. It keeps your registered agent, principal office, governors, and nature of business current. It is not a financial disclosure. A late report costs $95 with the $25 delinquency fee, and an LLC that ignores the state's follow-up notice for 60 days is administratively dissolved.
Registered Agents
Do I need a registered agent?
Yes, always. Every Washington LLC must have a registered agent with a physical Washington street address who has consented to serve. The agent receives lawsuits and official state notices. It can be a commercial registered agent, a noncommercial agent (any person or business with a Washington street address), or the title of an office or position within the LLC.
Can I be my own registered agent?
Yes, if you have a Washington street address where papers can reach you; Washington has no residency or age rule for agents. The catch is that your address becomes part of the public CCFS record. Many owners use a commercial service to keep a home address private and delivery reliable.
Can I use a P.O. box?
No. The agent's address must be a physical Washington street address where documents can be delivered in person. The Secretary of State rules out both P.O. boxes and private mailboxes (PMBs).
Does the agent have to agree?
Yes. Under RCW 23.95.415, a registered agent can't be appointed without first giving consent in a record. You cannot name someone without their agreement. Commercial services provide that consent as part of signing up.
Taxes and Licensing
Does Washington have a state income tax?
No. Washington has no personal or corporate income tax. Instead, most businesses pay Business & Occupation (B&O) tax, a gross-receipts tax collected by the Department of Revenue. B&O tax applies to revenue regardless of profit, and the rate depends on your business classification. Sales tax may also apply depending on what you sell.
Do I need a state business license?
Most Washington businesses do. It is issued through the Department of Revenue's Business Licensing Service, separately from your Secretary of State filing. This is where you register for B&O tax and any city endorsements. Your UBI number links the license to your LLC.
How is a Washington LLC taxed federally?
By default, a single-member LLC is a disregarded entity (Schedule C on your personal return) and a multi-member LLC is a partnership (Form 1065). You can elect S-corporation or C-corporation treatment with the IRS if the numbers justify it. Talk to a CPA before making that election.
Do I need an EIN?
You need one if your LLC has more than one member, hires employees, or elects corporate tax treatment, and most banks require an EIN to open a business account. It is free from the IRS and issued immediately when you apply online at IRS.gov, and if you form with Mainstay Filing, we apply for it for you. Even single-member LLCs usually get one to keep the owner's SSN off business paperwork.
Names, Changes, and Ending an LLC
How do I know if my name is available?
Search the CCFS system; its Corporation Search is public and needs no login. Your LLC name must include "Limited Liability Company," "Limited Liability Co.," "L.L.C." or "LLC" and be distinguishable from other names already on the Secretary of State's records. To hold a name, a reservation costs $30 and lasts 180 days. Minor differences in punctuation or filler words generally are not enough to make two names distinguishable.
Can I change my LLC's name later?
Yes. You file an amendment to the Certificate of Formation with the Secretary of State to change the official name. If you simply want to operate under a different brand, you can register a trade name (DBA) through the Department of Revenue instead.
What if I need to change my registered agent?
File the change through CCFS, entering the new agent's name and Washington address along with their consent. The Secretary of State charges no fee for it. Keep the old agent in place until the update is confirmed, so there is never a gap.
How do I close a Washington LLC?
You wind up the business, settle debts and obligations, and file a Certificate of Dissolution (and related cancellation paperwork) with the Secretary of State. You also close out your Department of Revenue accounts, including final B&O tax filings. Formally dissolving stops future Annual Report obligations and prevents the entity from lingering with unmet requirements.
Frequently asked questions
Is a Washington LLC hard to maintain?
Not especially. After formation, the main recurring Secretary of State task is the $70 Annual Report, due by the end of your anniversary month. Separately, you file B&O tax returns with the Department of Revenue on the schedule they assign and renew your state business license. Keep your registered agent current and file on time, and the LLC stays in good standing without much ongoing effort.
What is the difference between the Initial Report and the Annual Report?
The Initial Report is a one-time filing due within 120 days of forming the LLC, and most people file it together with the Certificate of Formation. The Annual Report is a recurring filing due each year by the end of your anniversary month. Both report your principal office and governors to the Secretary of State, and listing a new agent on either one counts as changing your agent; neither is a financial disclosure.
Do I need a PLLC instead of an LLC?
If your business provides a state-licensed professional service, Washington may require a Professional Limited Liability Company (PLLC) rather than a standard LLC, with additional licensing and naming rules. Whether this applies depends on your profession. If you hold a professional license and are forming a company around that practice, confirm the requirements before filing.
Can a foreign (out-of-state) LLC operate in Washington?
Yes, but it generally must register as a foreign LLC with the Secretary of State and maintain a Washington registered agent. Registration is triggered by "doing business" in Washington, such as having a location, employees, or ongoing activity here. Your home-state LLC stays the same entity; foreign registration just authorizes it to operate in Washington and adds it to the state's records.
What happens if I don't file my Annual Report?
A late report costs $95 instead of $70 because of the $25 delinquency fee. If it remains unfiled, the Secretary of State sends a notice, and an LLC that hasn't cured the problem within 60 days is administratively dissolved; after that it can only wind up its affairs or apply for reinstatement (RCW 23.95.610). Reinstatement, within the five-year window, costs $140 plus every missed annual report fee, so it is far easier to file the Annual Report on time each year.
Does Mainstay Filing give legal or tax advice?
No. Mainstay Filing is a document filing service, not a law firm or accounting practice. We prepare and file your state paperwork (the Certificate of Formation, registered agent service, and reports) accurately and on time. For legal structuring, litigation, B&O tax planning, or an S-corporation election, you should work with an attorney or CPA.
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