Washington LLC Annual Report Deadlines (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Annual Report

Washington LLCs file an Annual Report with the Secretary of State (Corporations & Charities Division) each year by the last day of the month in which the LLC was originally formed or registered. The Secretary of State sends a notification by regular mail and email approximately 60 days before the expiration date. Annual reports are filed online through the Corporations and Charities Filing System (CCFS) at ccfs.sos.wa.gov.

Deadline: Last day of the LLC's formation anniversary month (the entity's expiration date); may be filed up to 180 days early.
Fee: $70 · Annual Report fee for profit business entity types (including LLCs) is $70 per WAC 434-112-085(7)..
Where to file: ccfs.sos.wa.gov

Other state tax obligations

Washington does not impose a corporate or LLC franchise tax and has no state personal income tax. Instead, Washington levies a Business & Occupation (B&O) tax on gross receipts that applies to virtually all businesses operating in the state, including LLCs. The B&O tax is administered by the Department of Revenue and is reported on the Combined Excise Tax Return; reporting frequency (monthly, quarterly, or annual) is assigned by DOR based on estimated yearly tax. A Small Business B&O Tax Credit may reduce or eliminate B&O tax for smaller businesses. Separately, every Washington business must obtain and annually renew a Business License through the Department of Revenue's Business Licensing Service (BLS). See https://dor.wa.gov/taxes-rates/business-occupation-tax and https://dor.wa.gov/open-business/apply-business-license.

What happens if you miss it

Days late Status Fee Consequence
1+ days Late $25 If the Annual Report is received after the entity's expiration date, a $25 delinquency fee is assessed (all business types except nonprofits). The LLC's status moves to delinquent.
1+ days Dissolved — Continued failure to file the Annual Report after the entity's expiration date may lead to administrative dissolution by the Secretary of State, after which the LLC loses good standing and the right to transact business in Washington until reinstated.
1+ days Reinstate $140 To reinstate after administrative dissolution, the LLC must file each missed Annual Report at $70 per missed year, pay a $140 penalty fee, and apply for reinstatement within 5 years of the effective dissolution date. An optional $100 expedited service is available at checkout (generally processed within three working days).

Reinstatement fee: $140 · Penalty fee assessed in addition to each missed annual report fee when reinstating an administratively dissolved LLC..

Frequently asked questions

When is a Washington LLC's annual report due?

By the last day of the month in which the LLC was originally formed or registered with the Washington Secretary of State (the entity's expiration date). The annual report can be filed up to 180 days before the expiration date. The Secretary of State sends a reminder by mail and email about 60 days before the due date.

How much is the Washington LLC annual report fee?

The annual report fee for profit business entities, including LLCs, is $70. Reports filed after the expiration date are charged an additional $25 delinquency fee.

Does Washington have a franchise tax or state income tax on LLCs?

No. Washington has no state personal or corporate income tax, and no franchise tax. Instead, most Washington businesses — including LLCs — owe the Business & Occupation (B&O) tax, which is a gross receipts tax administered by the Department of Revenue and reported on the Combined Excise Tax Return.

Does my Washington LLC need a separate Business License?

Yes. In addition to the Secretary of State Annual Report, virtually every Washington business must register with the Department of Revenue's Business Licensing Service (BLS) and obtain a Business License. Business licenses with state or city endorsements are renewed annually before the expiration date printed on the license; renewals received late are charged a penalty (half of the endorsement fee, up to $150).

Where do I file my Washington LLC annual report?

Online through the Corporations and Charities Filing System (CCFS) at ccfs.sos.wa.gov. CCFS is also where you search for existing entities and file most Secretary of State documents.

What happens if a Washington LLC misses its annual report?

A $25 delinquency fee is added immediately and the LLC's status moves to delinquent. Continued failure to file may lead to administrative dissolution by the Secretary of State. To reinstate, the LLC must file each missed Annual Report at $70 per missed year and pay a $140 penalty fee — and must do so within 5 years of the effective dissolution date. An optional $100 expedited reinstatement is available at checkout.

How often does a Washington LLC pay B&O tax?

The Department of Revenue assigns each business a monthly, quarterly, or annual reporting frequency based on estimated yearly tax due. The Combined Excise Tax Return (which includes B&O tax) is filed at the assigned frequency through DOR's My DOR portal at dor.wa.gov, even when no tax is owed for the period.

Sources

  1. Washington Secretary of State — Annual Reports (Maintain Business Compliance) · retrieved May 10, 2026
  2. Washington Secretary of State — Fee Schedule / Expedited Service · retrieved May 10, 2026
  3. Washington Secretary of State — Reinstate an LLC, PLLC, Profit or Professional Service Corporation Online · retrieved May 10, 2026
  4. Washington Secretary of State — FAQ: Administrative Dissolution / Termination · retrieved May 10, 2026
  5. Washington Department of Revenue — Business & Occupation Tax · retrieved May 10, 2026
  6. Washington Department of Revenue — Business Licensing and Renewals FAQs · retrieved May 10, 2026
  7. Washington Department of Revenue — Variable Business License Processing Fees · retrieved May 10, 2026

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