Washington LLC Annual Report: $70, Due by the End of Your Anniversary Month
Every Washington LLC files an Annual Report with the Secretary of State, due by the last day of its anniversary month, for $70. Before that comes a one time Initial Report, free if you filed it with your formation. Late reports cost $25 extra, and a report 120 days late puts the LLC on the path to administrative dissolution.
The Washington report calendar, in one table
| Filing | Washington rule |
|---|---|
| Initial Report (one time) | Due within 120 days after the Certificate of Formation takes effect. Free when filed with the Certificate of Formation; a $10 base fee when filed separately, with online processing charges possibly also applying to a separate filing. |
| Annual Report | Due by the last day of the month the LLC was formed or registered, every year. That last day is the entity's expiration date. Filing opens up to 180 days before the due date. |
| Annual Report fee | $70, and that is the full online cost: annual reports are exempt from the $20 online processing fee that applies to most other online filings. |
| Late Annual Report | $95 total: the $70 fee plus a $25 delinquent fee. Amending an annual report costs $10. |
| Business License renewal (separate system) | Annual, through the Department of Revenue's Business Licensing Service: $5 renewal processing fee per location plus each endorsement's own fee. |
The Secretary of State must send a notice between 30 and 90 days before your expiration date warning that failure to file and pay leads toward administrative dissolution. Treat that notice as a courtesy, not a safety net: the statute is explicit that failing to receive it does not relieve the entity of the duty to file.
What the Annual Report actually contains
The report is a records update, not a tax return. It restates the entity name and jurisdiction, the registered agent's name and street and mailing addresses, the principal office addresses, the names of the LLC's governors, a brief description of the nature of the business, and the UBI number. The Initial Report carries the same core information, which is why the state can bundle it into the formation filing. Nothing on either report asks for revenue or income. Washington collects its money on gross receipts through the B&O tax on a separate Department of Revenue track, explained on the Washington cost page, and the two systems should not be confused: filing your Annual Report does not touch your B&O account, and paying B&O does not file your report.
Late, delinquent, and administratively dissolved
The day after your expiration date, the $25 delinquent fee applies. The harder line comes later: the Secretary of State may start administrative dissolution proceedings when an entity does not deliver an annual report within 120 days after it is due, does not pay a fee or penalty when due, goes 30 consecutive days without a registered agent, or lets its stated period of duration expire. Dissolution is not instant even then. The Secretary of State serves a notice of the determination, and the entity gets 60 days after service to cure the problem or show the ground does not exist before the state executes a statement of administrative dissolution. Read together, the 120 day ground and the 60 day cure window mean no LLC is dissolved for a late report before roughly 180 days after the due date, but the delinquent fee and the record of delinquency arrive much sooner. A dissolved LLC continues to exist only to wind up and liquidate, or to apply for reinstatement, and dissolution does not terminate the registered agent's authority.
Reinstatement: $140 plus every missed report
Reinstatement is available for up to five years after the effective date of an administrative dissolution. The application must show that the LLC's name still satisfies the name rules or amend it, state the principal office address and registered agent, give the dissolution date, and state that the grounds for dissolution did not exist or have been cured. The price is set in the fee rule: a $140 penalty fee plus all delinquent annual report fees, plus the renewal fee for the year of reinstatement. A clean reinstatement relates back and takes effect as if the dissolution had never occurred, subject to reliance rights others picked up in the meantime. Run the comparison the way the state designed it: $70 on time, $95 late, or $140 plus every missed $70 report if the entity has to be brought back. Our dissolution guide covers closing a Washington LLC on purpose, which at a $0 base filing fee is far cheaper than being closed by the state.
The rest of the Washington recurring list
- Registered agent upkeep: no annual filing and no fee to change agents, but the record must never sit empty for 30 consecutive days.
- Business License renewal: annual through DOR, $5 per location plus endorsement fees, with a late renewal penalty of half the endorsement fee, up to $150.
- B&O tax: reported on the Excise Tax Return through MyDOR at the classification rates on the cost page. It follows your receipts, not the calendar on this page.
Sources, checked Nov 8, 2026
Washington Secretary of State: LLC and PLLC filing resource page and fee schedule information, Corporations and Charities Division, at sos.wa.gov. Washington State Legislature: fee rules WAC 434-112-085, WAC 434-112-075, and WAC 434-112-060, and statutes RCW 25.15.071, RCW 23.95.255, RCW 23.95.300, RCW 23.95.305, RCW 23.95.415, and RCW 23.95.605 to 23.95.615, at app.leg.wa.gov. Washington Department of Revenue: B&O tax pages and rate notices, business license processing fees, and trade name registration, at dor.wa.gov.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.