Washington LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in Washington

Washington LLCs file an annual report with the Secretary of State's Corporations and Charities Division through the CCFS online system. The deadline is called the expiration date, and it falls on the last day of the month the LLC was formed or registered. The report can be filed up to 180 days early, and the fee is $70 for an LLC. Washington also requires an initial report within 120 days of formation, which most filers complete with the certificate of formation; skipping it is a common first-year problem. The report asks for email addresses for both the registered agent and principal office, and lists the LLC's governors publicly. Once the expiration date passes, the status changes to Delinquent and a $25 fee applies. The annual report is separate from Department of Revenue registration, so filing it does not take care of B&O tax returns or business license endorsements.

First report: A new LLC must file an initial report within 120 days of formation (free if filed with the certificate of formation), and the first annual report is due by the end of its formation month one year later.

When your Annual Report is due: worked examples

If you miss the deadline

• A $25 delinquency fee is added when the LLC's status is Delinquent, making the late filing $95.
• After the expiration date the status becomes Delinquent; a Washington LLC then has 120 days from the delinquency notice date to file before it is administratively dissolved under RCW 23.95.605 and 23.95.610 (a foreign LLC has 90 days before its registration is terminated).
• Fixing a dissolved or forfeited LLC is covered in our Washington LLC reinstatement guide.

How to file the Washington Annual Report

• File online in the Corporations and Charities Filing System (CCFS) at ccfs.sos.wa.gov: log in, choose Business Maintenance Filings, then Annual Report, and search by UBI number or name; email addresses are required for the registered agent and principal office.
• What becomes public: The report shows the principal office street address and email, the registered agent and agent email, the governors (members or managers responsible for running the LLC), and the nature of business.
• Filed or paid alongside it: Washington has no state income tax, but LLCs doing business there are separately registered with the Department of Revenue for business and occupation (B&O) tax and any required business license endorsements; those obligations are not satisfied by the annual report.
• Official filing page: file with the state

What Washington charges over five years

Counts only the formation fee and the Annual Report fee. Washington has no state income tax, but LLCs doing business there are separately registered with the Department of Revenue for business and occupation (B&O) tax and any required business license endorsements; those obligations are not satisfied by the annual report. Registered agent service, if you use one, typically adds $100 to $300 a year.

Washington compared with nearby states

Mistakes Washington owners make

• Skipping the initial report due within 120 days of formation, which Washington requires before the first annual report.
• Leaving out the registered agent or principal office email address, which the Secretary of State requires on the report.
• Choosing a future effective date that falls after the expiration date, which triggers a delinquency notice even though the report was submitted.
• Assuming the annual report also renews Department of Revenue accounts or city endorsements, when those are separate obligations.