How do I form an LLC in Washington?

Washington LLCs are governed by the Washington Limited Liability Company Act, RCW Chapter 25.15.

1. Filing Fee and Processing Time

Certificate of Formation: $200 online ($180 by mail) with the Washington Secretary of State.

Processing: 2-3 business days online via the Corporations and Charities Filing System (CCFS); 6-8 weeks by mail.

Expedited: $50 for 2-business-day processing; $100 for same-day (in-person).

2. Name Reservation

Optional. 180-day reservation for $30. Name must include "Limited Liability Company," "LLC," or "L.L.C." (RCW § 25.15.011).

3. Registered Agent

Required under RCW § 25.15.021.

Must be a Washington resident individual OR an entity authorized to do business in WA, with a WA street address.

4. Operating Agreement

Permitted but not required (RCW § 25.15.018). Not filed with the state.

Recommended for multi-member LLCs to override default rules.

5. Initial Report

Required within 120 days of formation. Filing fee: $10 (typically combined with annual report).

6. Annual Report

Required. Due in the anniversary month of formation each year.

Filing fee: $60 ($70 if filed with Initial Report combination scenarios).

Failure to file results in administrative dissolution after delinquency.

7. State Taxes — No Income Tax

Washington has no state personal or corporate income tax.

Instead, Washington imposes the Business and Occupation (B&O) tax on gross receipts (RCW Chapter 82.04). Rates vary by classification:

- Retailing: 0.471%

- Wholesaling/Manufacturing: 0.484%

- Services and other: 1.5% (raised to 1.75% for $1M+ in 2020)

No deductions for expenses — B&O is based on gross.

Small business B&O credit can reduce/eliminate liability for small businesses.

Sales tax (state 6.5% + local) registration if selling taxable goods.

8. Federal EIN and WA Business License

Obtain federal EIN from IRS (free).

File Washington Business License Application ($90, includes UBI registration) with the WA Department of Revenue — required to operate.

9. Professional LLCs (PLLCs)

Licensed professionals must form a Professional LLC under RCW Chapter 25.15, Subchapter VIII.

10. Local Endorsements

Many WA cities (Seattle, Tacoma, Spokane) require city business license endorsements added to the state Business License Application.

This is legal information, not legal advice.