This guide is general compliance education. It is not legal, tax, or accounting advice. Confirm deadlines and amounts with the Washington Secretary of State before you file. Startup To Corporate does not file Washington annual reports and does not act as your registered agent.
Steps at a glance
- Find your formation month on your CCFS business record.
- Mark the last day of that month as your yearly expiration date.
- File the initial report within 120 days of formation if you haven't.
- File the annual report in CCFS within the 180-day window ($70).
- Save the confirmation and calendar next year's date.
Who must file
The Secretary of State says all domestic and foreign business entities must file an Annual Report yearly to keep active status and keep their Unified Business Identifier (UBI) in good standing. That includes:
- Washington LLCs (and PLLCs)
- Foreign LLCs registered to do business in Washington
If you formed elsewhere and operate in Washington, see Foreign qualification and Coverage.
When it's due
The annual report is due by the last day of the month in which the business was originally formed or registered. Washington calls this your expiration date.
- Due: last day of your formation month, every year
- Early window: up to 180 days before the expiration date
- Filing early does not move the date. It stays tied to your original formation month.
- Reminder: the Secretary of State emails and mails a courtesy notice 60 days before the expiration date, but under RCW 23.95.255(7) not receiving it does not excuse the filing.
Worked example (illustrative)
LLC formed June 10, 2026:
| What | When |
|---|---|
| Initial report due | Within 120 days of formation (by about October 8, 2026) |
| Annual report due (expiration date) | June 30, 2027, then every June 30 |
| Earliest you may file | January 1, 2027 (SOS 180-day chart: June 30 due → January 1) |
The 180-day chart (from the SOS)
| Due date | Earliest you can file |
|---|---|
| January 31 | August 1 |
| March 31 | October 1 |
| June 30 | January 1 |
| September 30 | April 1 |
| December 31 | July 1 |
The full 12-month chart is on the SOS annual reports page.
The initial report (separate from the annual report)
Under RCW 23.95.255(1), a domestic entity must file an initial report within 120 days of the date its formation record became effective. The Secretary of State says the initial report can be filed with the origination document for free, or later within the first 120 days for an additional fee; the LLC fee schedule lists "Initial or Amended Annual Report — $10." Check CCFS to confirm yours is on file. Note: an Amended Annual Report does not satisfy the annual report requirement — it is only for updates outside the filing window.
Fees
From the Secretary of State's LLC fee schedule (verified October 31, 2026):
| Filing | Fee |
|---|---|
| Annual Report | $70 |
| Annual Report with delinquency fee | $95 (a $25 difference) |
| Initial or Amended Annual Report | $10 |
| Reinstatement | $140 + all missed annual report fees |
| Expedited (optional) | $100 per entity; same-day $150 |
Payments are not refundable. The SOS warns that choosing a future effective date keeps the report off the public record and can lead to duplicate submissions with non-refundable fees — leave that field alone unless you need it.
Separately, your LLC may owe the Department of Revenue's business and occupation (B&O) tax and other state taxes. Those are separate from this report.
Late filing: delinquent, then dissolution
| Stage | What the SOS says |
|---|---|
| Not filed by the expiration date | Status becomes delinquent; the report costs $95 |
| Domestic (WA) LLC | 120 days from the notice date to file the past-due report; failure to file within four months results in administrative dissolution |
| Foreign LLC | 90 days from the notice date; then the registration is terminated |
| After administrative dissolution | Reinstatement may be filed within 5 years ($140 + missed annual report fees) |
Reports submitted on or before the expiration date are honored, even if processing takes longer. If you're already late, see What happens if you miss an LLC annual report deadline.
How to file
- Log in to CCFS and find your LLC by name or UBI.
- Start the annual report and review the registered agent, addresses, and governors.
- Make other updates in the same filing if needed — the SOS allows it.
- Pay $70 (Visa, MasterCard, and American Express are accepted).
- Save the confirmation; check the record once it's accepted.
Startup To Corporate does not submit this report for you. The Division warns it does not send text messages requesting payment — treat those as third-party solicitations.
Washington gotchas
- Last day, not first. Opposite of Wyoming's first-day rule.
- Two reports in year one: the initial report (within 120 days) and the first annual report in your anniversary month next year.
- Future effective dates hide the report from public record.
- Federal BOI: beneficial ownership reporting is not currently required for U.S.-formed companies.
Checklist
- Confirm your formation month in CCFS
- Initial report filed within 120 days
- Calendar the last day of your formation month, with a reminder when the 180-day window opens
- Review registered agent, addresses, and governors
- File in CCFS ($70) before the expiration date
- Save the confirmation and check active status
Calendar tip: file in the first weeks of the window; the SOS itself recommends a yearly calendar reminder. See the Business compliance calendar.
Who does what
| What Washington requires | What Startup To Corporate reminds you about | What you verify |
|---|---|---|
| Annual report by the last day of your formation month | Your expiration date and the 180-day window | The fee and form in CCFS the day you file |
| Initial report within 120 days | Year-one initial report | It shows as filed |
| Current registered agent | Agent review before filing | Agent details are correct — see Registered agent |
Check your business
See every state and federal filing your business has in one list. Check My Business Free — and learn what your business readiness score means.
Bottom line
Washington ties the annual report to your formation month: file by its last day, every year, for $70. You can file up to 180 days early without changing the date. Late costs $95 and starts a clock toward dissolution, so a calendar reminder is the cheapest fix. Keep good standing visible with a certificate of good standing when you need one.
Frequently asked questions
When is the Washington LLC annual report due?
By the last day of the month the LLC was originally formed or registered, every year.
How much does the Washington LLC annual report cost?
$70. With the delinquency fee, it is $95.
How early can I file?
Up to 180 days before the expiration date. Filing early doesn't change next year's date.
Do I need an initial report?
Yes. A domestic LLC files an initial report within 120 days of formation (RCW 23.95.255). It's free if filed with your Certificate of Formation, or $10 afterward.
What happens if I file late?
The LLC becomes delinquent and the fee rises to $95. A domestic LLC has 120 days from the notice date before administrative dissolution; a foreign LLC has 90 days before its registration is terminated.
Where do I file?
Online in the Secretary of State's Corporations & Charities Filing System (CCFS). Startup To Corporate does not file it for you.
Official sources
Requirements can change. Confirm details with the relevant agency.
- Washington Secretary of State — Annual Reports ↗
- Washington Secretary of State — Fee Schedules & Priority Services ↗
- Washington Secretary of State — Return a Business to Active Status ↗
- Washington Secretary of State — CCFS online filing ↗
- Washington Department of Revenue — Business & occupation tax ↗
- Washington Secretary of State — Business Entities: Filings, Forms & Information ↗
- Washington State Legislature — RCW 23.95.255 ↗
This guide is general information, not legal, tax, or accounting advice. Requirements vary by jurisdiction and circumstances. Read our legal disclaimer.