What does a Washington LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Washington Secretary of State | $70 | End of the anniversary month |
| Business and occupation tax and sales tax returns | Washington Department of Revenue | Tax on gross receipts; sales tax collected | Monthly, quarterly or annually |
| Business license endorsements, where held | Department of Revenue, Business Licensing Service | Varies | On each endorsement's renewal date |
For forming the LLC in the first place, see how to form an LLC in Washington.
When is it due?
By the last day of the LLC's anniversary month, the month it was formed, every year: an LLC formed in May files by May 31. The Secretary of State sends a notice about 60 days before the anniversary month. The yearly report is separate from the initial report filed within 120 days of formation.
How much does it cost?
$70 a year; some older guides quote $60. A report filed after the due date adds a $25 delinquency fee, $95 in total, as long as the LLC has not yet been dissolved.
How do you file it?
Log in to the Corporations and Charities Filing System
The Secretary of State's online portal.
Find the LLC by UBI number
Washington's unified business identifier.
Confirm or update details
Principal office, registered agent and governors.
Pay $70 by the end of the anniversary month
And keep the confirmation.
What information do you need?
The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Washington entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
An LLC that misses the due date is marked delinquent and owes the $25 delinquency fee. If the report and fee remain outstanding, the Secretary of State administratively dissolves the LLC roughly four months after the due date.
How do you restore a dissolved LLC?
A dissolved Washington LLC can be reinstated within five years by filing a reinstatement application with a $140 fee and every missed $70 annual report. One missed year typically costs $210 and two cost $280. After five years, a new LLC is needed. See reinstating a dissolved LLC.
What else does a Washington LLC pay each year?
Washington has no personal income tax, but most businesses pay business and occupation tax on gross receipts, filed with the Department of Revenue along with sales tax; the smallest businesses may be relieved of filing, so check your filing status. City business licenses and endorsements renew separately. Employers file unemployment, workers' compensation and paid leave reports. See how to form an LLC in Washington.
What does a typical year look like?
| When | What to do |
|---|---|
| About 60 days before | Annual report notice arrives |
| End of the anniversary month | Annual report due, $70 |
| After the due date | Delinquent status and $25 fee |
| About four months later | Administrative dissolution |
| Monthly, quarterly or annually | Business and occupation and sales tax returns |
Is anything different for foreign owners?
No. A Washington LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Washington Secretary of State, and you can always file directly. See business tax deadlines.
Want your Washington filings handled?
We track your Washington deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
When is the Washington LLC annual report due?
By the last day of the LLC's anniversary month each year.
How much is the Washington annual report?
$70.
What is the Washington late fee?
A $25 delinquency fee.
How much does it cost to reinstate a Washington LLC?
$140 plus each missed $70 report, within five years.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.