Annual Requirements · The filings and deadlines that keep a Washington LLP in good standing every year.
Annual Requirements for a Washington LLP — Staying in Good Standing
Registering a Washington limited liability partnership is the easy part; keeping it compliant year after year is where partnerships slip. This page lays out every recurring obligation — the Secretary of State annual report, Washington's Business & Occupation tax, registered agent upkeep, and federal filings — so your LLP stays active and its liability shield stays intact.
One price: $199.00/yr covers your formation, your registered agent, and your annual report, plus the $180.00 state filing fee, at cost.
Annual report due: Anniversary of formation · Processing: 5 business days
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State facts
Washington LLP
The Secretary of State Annual Report
The cornerstone of Washington compliance is the annual report filed with the Secretary of State's Corporations and Charities Division. Every registered LLP must file one, and it is filed online through CCFS.
What the annual report is
The annual report is a maintenance filing, not a financial disclosure. It confirms and updates the state's record of your registered agent, principal office address, and partner contact information. You are not reporting revenue, profit, or any financial detail — you are keeping the state's public record of your LLP accurate.
When it is due
Washington ties the annual report to your LLP's registration anniversary, so the due date depends on when your partnership was registered. The state sends a reminder to your registered agent, which is one more reason the agent must be current and reachable. Do not rely solely on the reminder, though — the obligation to file is yours whether or not the notice reaches you.
Why filing on time matters
A filed annual report is a condition of staying in good standing. Let it lapse and the LLP's active status is at risk. Because the liability shield depends on the LLP being a validly registered partnership, a lapse is not just a paperwork problem — it can undercut the very protection the LLP exists to provide. Reinstating a lapsed entity is more work and more cost than simply filing on time.
Washington's Business & Occupation Tax
Separate from the Secretary of State, Washington's Department of Revenue administers the Business & Occupation (B&O) tax, and this is the recurring obligation businesses new to Washington most often underestimate.
A gross-receipts tax
Washington has no personal or corporate income tax. In its place, the B&O tax applies to the gross receipts of a business — total revenue, not net profit. The practical consequence is that an LLP can owe B&O tax even in a year it loses money, because the tax is measured on what comes in, not what is left over. The rate varies by the classification of your business activity.
Filing frequency
The Department of Revenue assigns a filing frequency — monthly, quarterly, or annual — based on your business's revenue and activity. You file and pay on that schedule through the Department of Revenue's system. Missing B&O filings carries its own penalties, separate from anything the Secretary of State enforces.
Sales tax and other DOR obligations
If your LLP sells taxable goods or certain services, you also collect and remit Washington sales tax through the Department of Revenue on the schedule assigned. Depending on your industry there may be additional excise taxes. All of these run through the Department of Revenue, distinct from the Secretary of State's annual report.
Registered Agent and Record Maintenance
Keeping your LLP's public record accurate is a continuous obligation, not just an annual one.
Maintain a valid registered agent
Your LLP must have a registered agent with a current physical Washington street address at all times. If your agent moves, resigns, or you switch providers, you must update the record with the Secretary of State. An LLP whose agent has moved away or stepped down is out of compliance even if the annual report and taxes are current — and it may stop receiving the state notices it needs, including the annual report reminder.
Keep addresses and partner information current
If your principal office moves or the composition of your partnership changes materially, your state record should reflect it. The annual report is the natural moment to reconcile this, but significant changes may warrant an update sooner rather than waiting for the anniversary.
Keep your business license current
Most Washington businesses hold a state business license obtained through the Business Licensing Service, and that license is renewed on its own cycle. City endorsements and professional licenses have their own renewal schedules. These are separate from the Secretary of State annual report but are part of the same overall compliance picture.
Federal and Partner-Level Filings
The LLP's obligations do not stop at the Washington border. Federal tax filings recur every year and are tied to the partnership structure.
Partnership return
An LLP is generally taxed as a partnership, which means it files a federal partnership information return (Form 1065) each year, reporting the partnership's income, deductions, and other items. The LLP itself typically does not pay federal income tax; instead, income and losses pass through to the partners.
Schedule K-1s to the partners
As part of the partnership return, the LLP issues each partner a Schedule K-1 showing that partner's share of income, deductions, and credits. Each partner then reports their share on their personal federal return. Getting the K-1s out accurately and on time is an annual responsibility the partnership owes its partners.
Payroll and other federal filings
If the LLP has employees, it carries the usual federal payroll obligations — withholding, employment tax deposits, and the associated returns — on federal schedules. These are recurring throughout the year, not annual, and are separate from the partnership return.
A Practical Annual Compliance Rhythm
The individual requirements are manageable; the failures come from losing track of them. A simple rhythm keeps a Washington LLP in good standing without last-minute scrambles.
Build a calendar
Put the Secretary of State annual report anniversary, your assigned B&O tax filing dates, your business license renewal, and your federal partnership return deadline on a shared calendar the partners can see. Because the annual report is anniversary-based, its date will not move year to year, which makes it easy to schedule.
Keep the registered agent current
Because the state's annual report reminder goes to your registered agent, a current and reliable agent is the backbone of not missing deadlines. This is a strong argument for a commercial agent service, which keeps a stable address and forwards notices promptly no matter what is happening inside the partnership.
Let Mainstay Filing carry the load
Mainstay Filing serves as your Washington registered agent and tracks your annual report deadline, filing it for you so it never slips. We handle the Secretary of State side of compliance; your accountant handles the B&O and federal tax side. Between the two, the LLP stays active, current, and shielded, and the partners spend their time on the practice instead of on filing calendars.
Frequently asked questions
What is the Washington LLP annual report and when is it due?
It is a maintenance filing with the Secretary of State that keeps your registered agent, principal office, and partner information current — not a financial disclosure. Washington ties the due date to your LLP's registration anniversary, so it depends on when you registered. The state sends a reminder to your registered agent, but the obligation to file is yours regardless.
What happens if I miss the annual report?
The LLP's active status is put at risk, and it can lose good standing. Because the liability shield depends on the LLP being a validly registered partnership, a lapse can undercut that protection. Reinstating a lapsed entity is more work and cost than filing on time, so treat the annual report as a fixed yearly obligation.
Does my LLP have to pay Washington's B&O tax every year?
Yes, on the schedule the Department of Revenue assigns — monthly, quarterly, or annual, based on your revenue and activity. The B&O tax is measured on gross receipts, so the LLP can owe it even in an unprofitable year. It is administered separately from the Secretary of State annual report and carries its own penalties for missed filings.
Does a Washington LLP file a federal tax return?
Yes. An LLP is generally taxed as a partnership and files a federal partnership return (Form 1065) each year, issuing each partner a Schedule K-1 for their share of income. The partnership itself typically does not pay federal income tax; the income passes through to the partners, who report it on their personal returns.
Do I have to renew my registered agent every year?
You must maintain a valid registered agent continuously, and if you use a commercial service it renews annually for its own fee. If you serve as your own agent, there is nothing to renew, but you must keep the address current with the state and remain available during business hours. A lapsed or invalid agent puts the LLP out of compliance.
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