How to form an LLC in Washington (2026)

File a domestic Washington LLC on CCFS when you live in Washington and will do the work from Washington. Certificate of Formation costs $180 (plus $20 online processing under WAC 434-112-075 if you file online — typically $200 at checkout). Five steps: confirm Washington facts, gather Certificate + Initial Report and a Washington street agent, file on CCFS, pay $180 (+$20 online), then get a free EIN after acceptance. Compare structures on LLC vs sole proprietorship.

Short version for 2026: form through CCFS (Certificate of Formation with Initial Report), expect $180 + $20 online, appoint a Washington registered agent with a Washington street address — see registered agent, skip any newspaper advertising pitch, and calendar the $70 Annual Report due the last day of your formation month (you may file up to 180 days early).

How much does it cost to form an LLC in Washington?

$180 for the Certificate of Formation (Original Filings on the SOS LLC fee schedule; WAC 434-112-085 “public organic record”). Online filing through CCFS adds a $20 online processing fee under WAC 434-112-075 — so the online cart typically totals $200 before any optional expedite. Mail/in-person remains $180 without that online fee. Filing with the Initial Report at formation is free for that initial report; deferring it costs $10 later (due within 120 days). Pay what the portal shows and keep the receipt.

How do I file a Washington Certificate of Formation on CCFS?

Follow the SOS Start a Domestic LLC Online instructions and file through CCFS. Select Certificate of Formation with Initial Report. Paper forms remain available from the SOS Filings, Forms & Information pages.

1. Confirm you live and work in Washington. Use the domestic Washington path if you live in Washington and will do the work from Washington. A company already formed in another state files a foreign registration instead.
2. Gather Certificate of Formation, Initial Report, and Washington street agent. Have a distinguishable LLC name, Certificate of Formation details, Initial Report information (or plan to file it within 120 days), a Washington registered agent, and a Washington street address for that agent.
3. File on CCFS. File through the Washington SOS Corporations and Charities Filing System (CCFS), selecting Certificate of Formation with Initial Report for a domestic LLC, or follow the paper path if you are not filing online.
4. Pay $180 (plus $20 online if filing online). Pay the $180 Certificate of Formation fee on the SOS LLC fee schedule. Online filings also pay the $20 online processing fee under WAC 434-112-075 ($200 cart total). Pay what the portal shows and keep the receipt.
5. Get an EIN after the certificate is accepted. After the state Certificate of Formation is accepted, obtain an Employer Identification Number free on IRS.gov. Form the state entity first.

Do I need a Washington registered agent with a street address?

Yes. The Certificate of Formation requires a Washington registered agent with a Washington street address. DIY versus commercial: Registered agent basics.

When is the Washington LLC Annual Report due, and what does it cost?

Due by the last day of the month in which the business was first formed. You may file up to 180 days early. The SOS fee schedule and Annual Report online instructions price a for-profit LLC Annual Report at $70 (annual reports are excepted from the $20 online processing fee). With delinquency the schedule lists $95.

Do I get an EIN before or after the Washington LLC?

After the Certificate of Formation is accepted. The IRS tells applicants to form the state entity first; the EIN application on IRS.gov is free. Walkthrough: Get an EIN after the state entity exists.

Washington LLC fee table (re-checked 7 October 2026)

Fees re-checked from the SOS Fee Schedule / Expedited Service page (LLC Original Filings $180; Annual Report $70), Start a Domestic LLC Online (“Filing Fee: $180 in addition to an online processing fee”), WAC 434-112-075 ($20 online processing), and WAC 434-112-085 on 7 October 2026.

File in Washington if the work is in Washington

A domestic Washington LLC is organized by filing a Certificate of Formation under RCW 25.15 with the Office of the Secretary of State. Online filing runs through the Corporations and Charities Filing System (CCFS). A company already formed somewhere else that wants to transact business in Washington files a foreign registration — a different instrument, also listed at $180 for original foreign LLC filings on the SOS LLC fee table, plus online processing if filed online.

Filing in Wyoming, Delaware, or Georgia does not move Washington work out of Washington. A foreign entity that transacts business here still needs a Washington registered agent and Washington foreign registration, plus the formation state’s agent and annual report. Home-state filing is the cheaper default for a one-state operator. Multi-state registration overview: Foreign LLC and certificate of authority.

What to have on the desk before opening CCFS

The SOS online Certificate of Formation instructions, fee schedule, and WAC fee rules set the baseline. Checked against those pages on 7 October 2026:

• A distinguishable LLC name. Search the SOS corporations database before ordering letterhead.
• Certificate of Formation details, including the registered agent and Washington street address, plus principal-office / UBI-related information the online form requests.
• Initial Report information — filing it with formation is free; deferring acknowledges it is due within 120 days and will require an additional $10 fee.
• Registered agent who can accept service of process in Washington. See Registered agent basics for a new LLC.
• Organizer / authorized-person signature as the portal requires. Payment follows whatever CCFS shows at checkout.

No newspaper or other advertising is required on the standard domestic Certificate of Formation path. Professional LLCs (PLLC) and conversions are out of scope for a default 1099 single-member LLC on this page.

Five steps to form on CCFS

1. Confirm you live and work in Washington. The domestic path fits a person who lives in Washington and does the work from Washington. A company already formed elsewhere files a foreign registration — see Foreign LLC and certificate of authority.
2. Gather Certificate of Formation, Initial Report, and Washington street agent. Distinguishable LLC name, Certificate details, Initial Report (or defer within 120 days), and Washington street registered agent.
3. File on CCFS. Use the SOS Start a Domestic LLC Online path and select Certificate of Formation with Initial Report, or mail paper forms.
4. Pay $180 (plus $20 online if filing online). SOS LLC Original Filings $180; WAC 434-112-075 adds $20 for online. Expedite is optional (+$100). Pay what the portal shows and keep the receipt.
5. Get an EIN after the certificate is accepted. Form the state entity first, then apply free on IRS.gov — Get an EIN after the state entity exists.

The SOS Start a Domestic LLC Online instructions state: Filing Fee: $180 in addition to an online processing fee. WAC 434-112-075 sets that online processing fee at $20. The fee schedule’s LLC table lists Original Filings at $180.

After the Certificate of Formation is filed

Formation with the SOS is not a Washington Department of Revenue business-license account, a city license, or a professional license. Those have their own filings — many operators also open a Business Licensing Service account separately.

The IRS tells applicants to form the state entity first, then obtain an Employer Identification Number. That application on IRS.gov is free.

Washington does not require an operating agreement to be filed with the Certificate of Formation. A written agreement still matters between members. Banks often ask for one anyway. See LLC operating agreement basics.

Annual Report — last day of formation month, $70

Every Washington LLC files an Annual Report to keep active status. It is due by the expiration date — the last day of the month the business was first formed — and may be filed up to 180 days before that date. The SOS Annual Report online instructions price profit business entity types (including LLCs) at $70 (that figure includes online processing for annual reports). If status shows Delinquent, add $25 ($95 on the fee schedule).

Put the first due date on a calendar the day the certificate is accepted. Cross-state renewals and “is an annual report a tax?”: LLC annual report and annual registration. This page does not compute anyone’s tax.

Extended non-filing can lead to administrative dissolution. The fee schedule prices reinstatement at $140 plus all missed annual report fees. Overview: Reinstate an administratively dissolved or revoked LLC.

Washington LLC FAQ

How much does it cost to form an LLC in Washington?

The Washington Secretary of State fee schedule prices an LLC Certificate of Formation (original filing) at $180. Online filing through Corporations and Charities Filing System (CCFS) adds a $20 online processing fee under WAC 434-112-075 — so the online cart typically totals $200 before any optional expedite. Mail/in-person remains $180 without that online fee. Pay what the portal shows and keep the receipt. Filing with the Initial Report at formation is free for that initial report; deferring it costs $10 later (due within 120 days).

When is the Washington LLC annual report due?

A Washington LLC Annual Report is due by the entity’s expiration date — the last day of the month in which the business was first formed — and may be filed up to 180 days before that date. The SOS prices a profit-entity Annual Report (including LLCs) at $70 (online processing fee is included in that figure on the Annual Report instructions). If status is Delinquent, add a $25 delinquency fee ($95 total on the fee schedule). Cross-state renewals: LLC annual report and annual registration.

Does a Washington LLC need a registered agent?

Yes. Every Washington LLC must maintain a registered agent with a Washington street address for service of process. Agent designation/change has no SOS fee on the fee schedule for the standard change path. DIY versus commercial tradeoffs: Registered agent basics for a new LLC.

Does a domestic Washington LLC need newspaper publication?

No. The Washington SOS Certificate of Formation path and fee schedule do not include a newspaper publication step for a standard Washington LLC. Skip any “Washington LLC publication” add-on that is not on the Certificate of Formation path. New York LLCs do publish under a different statute — see How to form an LLC in New York.

Should I form in Wyoming or Delaware if I live and work in Washington?

For a one-state operator who lives and works in Washington, home-state (domestic Washington) filing is the honest default. A Wyoming or Delaware LLC that transacts business in Washington still needs a Washington registered agent, Washington foreign registration (original foreign filing $180 on the LLC fee table, plus online processing if filed online), and Washington annual reports — plus the formation state’s agent and report. Multi-state overview: Foreign LLC and certificate of authority.

Do I get an EIN before or after filing the Washington LLC?

After the Certificate of Formation is accepted. The IRS tells applicants to form the state entity first; the EIN application on IRS.gov is free. Walkthrough: Get an EIN after the state entity exists. After the EIN, park operating cash in a dedicated account — see First business checking account.

What this page does not cover

• Professional LLCs (PLLC), conversions, or foreign registration of an out-of-state company beyond the fee citation above.
• Department of Revenue business licensing, B&O tax, sales-tax, employer withholding, unemployment, Workers’ Compensation, or local business licenses.
• Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
• Any promise that an LLC prevents a personal guarantee on a bank account or a business card. It usually does not.
• Telling a Georgia operator to file Washington as a sophistication upgrade.
• Voluntary dissolution / closing an LLC — see SOS close-LLC instructions and Dissolve or cancel an LLC.
• Processor fees or portal line items that are not printed on the sources above.