Washington Annual Report: Due the Last Day of Your Formation Month, $70 for an LLC and the Late Rules
Washington Annual Report: Due the Last Day of Your Formation Month, $70 for an LLC and the Late Rules
Every Washington LLC and corporation must file an annual report with the Secretary of State each year. The report is due by the last day of the month your business was formed or registered, the fee is $70 when filed on time, and a late filing carries a delinquency fee that brings the total to $95. A missed report can also lead to administrative dissolution, so the late rules matter as much as the deadline. This guide covers the Washington annual report due date, the Washington annual report fee, how to file, and what to do if you have already missed one.
Informational content, not legal or tax advice. This guide describes how Washington's annual report works as of October 2026. It is not legal or tax advice. Confirm current fees and procedures with the Washington Secretary of State before you file, and talk with a qualified attorney or CPA if your ownership, tax position or compliance history is complicated.
What the Washington Annual Report Is
The Washington LLC annual report and the Washington corporation annual report are the same recurring filing with the Washington Secretary of State, Corporations and Charities Division. It keeps the state's record of your business current. You start the entity with a Certificate of Formation with Initial Report (LLCs) or Articles of Incorporation with Initial Report (corporations), which carries a $180 filing fee. The annual report is the filing you make every year after that.
Not every business files this report. Sole proprietors and general partnerships do not file with the Secretary of State. If you operate under a trade name, you register it with the Department of Revenue, not the Secretary of State.
Washington Annual Report Due Date
The annual report is due by the last day of the month in which your LLC or corporation was originally formed or registered, every year. Your formation month sets the deadline for the life of the entity. An LLC formed in March 2026, for example, files by March 31 each year, with its first annual report due March 31, 2027.
Use this table to find your deadline:
| Formation month | Annual report due each year |
|---|---|
| January | January 31 |
| February | Last day of February (February 28, or February 29 in a leap year) |
| March | March 31 |
| April | April 30 |
| May | May 31 |
| June | June 30 |
| July | July 31 |
| August | August 31 |
| September | September 30 |
| October | October 31 |
| November | November 30 |
| December | December 31 |
You Can File Early Without Changing the Date
You may file up to 180 days before the due date, and filing early does not change your expiration month. For the March example, the window opened on October 2, 2026. A report filed in October still counts for the March 31, 2027 deadline, and the following cycle still ends March 31, 2028.
Washington Annual Report Fee
The Washington annual report fee is the same for LLCs and corporations. Nonprofits pay a different amount.
| Entity | Fee if filed on time | Total if filed late |
|---|---|---|
| LLC | $70 | $95 |
| Corporation | $70 | $95 |
| Nonprofit | $20 to $60 (check with the Secretary of State for your tier) | Check with the Secretary of State |
The $95 late total includes the delinquency fee. The annual report fee is not a tax. Washington has no franchise tax and no corporate income tax, but most businesses still owe the state business and occupation (B&O) tax, a gross receipts tax reported to the Department of Revenue. About 54 cities also add their own B&O tax, which the Department of Revenue does not administer. Paying the annual report does not satisfy either obligation.
How to File Your Washington Annual Report
- Go to the Corporations and Charities Filing System at https://ccfs.sos.wa.gov/ and sign in.
- Search your entity on the Business Search to confirm the exact legal name and status.
- Review the information the state has on file, including your registered agent.
- Answer the controlling-interest question (see below).
- Pay the $70 fee and submit.
- Save the confirmation and calendar the next due date.
Check Your Registered Agent First
Every business must designate a registered agent in Washington under RCW 23.95.415. The agent must have a physical street address in Washington. PO Boxes and private mailbox addresses are not accepted. Changing your registered agent or registered office carries no fee, so fix an outdated agent before you file rather than after.
The Controlling-Interest Question
The filing asks whether there has been a transfer of 16 2/3 percent or more of ownership in the past 12 months. Answer based on the actual ownership history during that 12-month period. If you are unsure whether a transfer counts, confirm with the Secretary of State or an attorney before you submit.
The Courtesy Notice Is Not the Deadline
The Secretary of State sends a courtesy notice about 60 days before your expiration date. The statute allows notices between 30 and 90 days ahead, so do not plan around one specific date. Under RCW 23.95.255, not receiving the notice does not excuse a missed report. Set your own reminders at 60 days and at 30 days before the due date.
What Happens If You Miss the Deadline
A missed due date makes your entity delinquent right away. You do not need to miss two reports for delinquency to start. One missed report is enough. The late total for that filing is $95.
Administrative Dissolution
Under RCW 23.95.605 and RCW 23.95.610, the Secretary of State may start administrative dissolution once a report is 120 days past due. It must then give notice, and your entity gets 60 days to cure the problem. The Secretary of State's status page words the window as 120 days from the notice date. Those two descriptions are not identical, so do not test the difference. File the moment you see a delinquent status.
Reinstatement Costs
Reinstatement costs $140, plus every missed report. The total grows with each year you have missed, so an entity that went several years without filing will owe far more than one that missed a single cycle. Confirm the exact figure with the Secretary of State before you pay.
Corporation and LLC Differences
The Washington corporation annual report and the LLC version carry the same $70 fee, the same due date rule and the same late rules. The difference lies in the formation filing. Corporations file Articles of Incorporation with Initial Report, and LLCs file a Certificate of Formation with Initial Report. Both formation filings carry a $180 filing fee. Once the entity is formed, the annual report process is identical.
Common Mistakes to Avoid
- Waiting for the courtesy notice. It does not extend your deadline.
- Guessing your formation month. Confirm it from your formation records or with the Secretary of State before you calendar anything.
- Assuming the annual report covers your tax filings. It does not. B&O reporting goes to the Department of Revenue, and your city may have its own B&O.
- Letting the registered agent lapse. An unreliable agent makes it harder to keep the entity in good standing.
- Filing a trade name with the Secretary of State. Trade names are registered through the Business Licensing Service.
Trade Names and the Business License
Trade names are registered through the Washington State Department of Revenue's Business Licensing Service, not the Secretary of State or the county. The trade name fee is $5 for each name you register, plus the non-refundable Business License Application processing fee. The Business Licensing Service also issues the 9-digit Unified Business Identifier (UBI) and handles state and city endorsements. Corporations and LLCs must file with the Secretary of State before submitting the Business License Application. You can find details at the Department of Revenue trade name page.
Frequently Asked Questions
Can I file my Washington annual report before the due date?
Yes. You can file up to 180 days early, and filing early does not change your expiration month.
Does filing early reset my due date?
No. Your due date is still the last day of your formation month each year.
What if I miss the deadline by only a few days?
The entity is delinquent from the day after the due date. File as soon as you can, because the late total is $95 and the administrative dissolution clock is running.
When to Get Professional Help
Talk with a qualified attorney if you face administrative dissolution, a disputed ownership transfer, or uncertainty about whether a transfer affects your controlling-interest answer. A CPA can help with B&O reporting and the broader tax picture. The Washington Small Business Development Center at wsbdc.org is a useful starting point for general planning questions. For the official rules and forms, start with the Washington Secretary of State Corporations and Charities Division.
Annual Report Checklist
- Confirm your formation month and calendar the last day of that month every year.
- File between now and the due date, up to 180 days early, at CCFS.
- Confirm your registered agent has a physical Washington street address and is current.
- Pay $70 on time, or $95 total if late, and save the confirmation.
- If you see a delinquent status, file immediately.