How to Form an LLC
1. Find a Business Name
- Business Search: www.ccfs.sos.wa.gov
Use the Corporation Search tool on the Corporations and Charities Filing System website to check if your desired LLC name is available. If no other company is using that name, the words “No Value Found” will appear on the screen.
The name of an LLC in Washington must include the words “limited liability company,” the words “limited liability” and the abbreviation “Co.,” or the abbreviation “L.L.C.” or “LLC.” Note that there are several words that the name may NOT include by state law.[2]
2. Select a Registered Agent
All limited liability companies in Washington must continuously maintain a registered agent in the state. The company’s registered agent filings must state a mailing address in Washington where service of process can be delivered to the agent.[3]
3. Register the LLC
There are two options for registering your LLC in Washington: online or by mail.
Option 1: File Online
Go to ccfs.sos.wa.gov to begin the process of filing your LLC online.
If you have not already done so, create a free user account in the Corporations and Charities Filing System. This will allow you to not only register your business online, but also file amendments or annual reports in the future.
Select “Create or Register a Business” and specify whether you are forming a domestic business or registering a foreign entity. Then, use the dropdown menu to select limited liability company.
If you already have a UBI (Unified Business Identifier) number or a name reserved with the Corporations and Charities Division, you may enter them at this time. Otherwise, use the business name search tool to verify that your desired name is available.
First, indicate whether or not you are yourself the registered agent for your LLC. If you are not the registered agent, enter the name of your company’s agent, stating whether yours is a commercial or non-commercial registered agent.
On the form’s remaining pages, you will be prompted to enter your business’s principal office address, the duration of your LLC, the nature of your business, and details for at least one executor and one governor, along with other pertinent information.
After completing all of the form’s prompts and reviewing the submitted information, add the form to your cart. From there, proceed to the checkout page to input your payment information. Once you select “Place Your Order,” your filing will be submitted.
Option 2: File By Mail
Complete the appropriate form and send the document, along with a check or money order for the filing fee, to the Corporations and Charities Division.
Certificate of Formation – Domestic LLC – For in-state entities.
Filing fee: $180 check or money order made payable to “Secretary of State.”
Mailing address: Washington Secretary of State Corporations & Charities Division, PO Box 40234, Olympia, WA 98504-0234
Foreign Registration Statement – Foreign LLC – For out-of-state entities.
Filing fee: $180 check or money order made payable to “Secretary of State.”
Mailing address: Washington Secretary of State Corporations & Charities Division, PO Box 40234, Olympia, WA 98504-0234
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
All business types in Washington, other than sole proprietors without employees, must apply for an Employer Identification Number (EIN) from the Internal Revenue Service.[4]
5. Write an Operating Agreement
Although LLCs in Washington are not legally required to file an operating agreement with the state, creating this document is highly recommended. An operating agreement establishes clear guidelines and policies regarding how the business will be run.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
The following are the most common types of tax classification for LLCs:
- LLC – In an LLC classification, a partnership or sole proprietorship is considered a “pass-through entity,” in which the profits are taxed as income for the owners and members.
- S-Corporation – In an S-corp, all profits and losses of the businesses are sent to the shareholders, for whom these are considered taxable income. An LLC must file IRS Form 2553 within 75 days of formation to file as an S-corporation.
- C-Corporation – Under a C-corporation classification, all business profits and losses are filed as a separate corporate entity. An LLC must file IRS Form 8832 within 75 days of formation to be recognized as a C-corp.
7. File Annual Report
LLCs in Washington must submit an annual report to the Corporations and Charities Division. Each year after the year in which a business was formed, the annual report is due by the last day of the month in which the business was originally registered.
For instance, an LLC that was established on March 4, 2024, must submit its annual report by March 31 of each subsequent calendar year.[5]