When starting a business, you need to choose a business structure. One type of business structure is a limited liability company (LLC). It combines the limited liability of a corporation with the flexibility and lack of formalities provided by a partnership or sole proprietorship. If you're looking to limit your personal liability for business debts and lawsuits, you should consider forming an LLC.
Follow these steps to create an LLC in Washington. For more information on how to form an LLC in any state, see our article on how to start an LLC. You can also use our online LLC formation service to register your LLC.
Before you legally create your LLC, you'll need a choose a business name. You'll need to follow Washington's rules for LLC names.
LLC name must be distinguishable. Your LLC's name must be distinguishable from the names of other business entities reserved or registered with the Washington Secretary of State (SOS). You can check which business names are available to use by conducting a corporation search on the SOS website. (Wash. Rev. Code § 23.95.300 (2024).)
LLC name must include an entity designator. Under Washington law, an LLC name must one of the following:
(Wash. Rev. Code § 23.95.305 (2024).)
Name reservation. You can reserve a name for 180 days by filing a Name Reservation with the SOS. As of 2024, the filing fee to reserve a name is $30. (Wash. Rev. Code § 23.95.310 (2024).)
Using a trade name. You don't have to use your LLC's official legal name registered in your Certificate of Formation when you do business out in the real world. Instead, you can use a trade name, sometimes called a "DBA" (short for doing business as), or "fictitious name," or "assumed name." To register your trade name in Washington, you must file a Business License Application with the Washington Department of Revenue (DOR). You can file the application online via My DOR. (Wash. Rev. Code § 19.80.010 (2024).)
Every Washington LLC must have an agent for service of process (called a "registered agent") in the state. Your LLC can have either a:
A "commercial registered agent" is someone who's filed a commercial registered agent listing statement with the SOS. If your LLC will use a noncommercial registered agent, then you must list:
(Wash. Rev. Code §§ 23.95.415 and 23.95.420 (2024).)
Your LLC's agent must consent to the appointment. You'll designate your LLC's registered agent on your formation paperwork. The agent must have a physical street address in Washington.
You can create a Washington LLC by filing a Certificate of Formation (called "articles of organization" in other states) with the SOS. The certificate must include:
(Wash. Rev. Code § 25.15.071 (2024).)
You can file the articles online through the Corporations and Charities Division's online filing system. You can alternatively file your certificate form by mail. As of 2024, the fee to file your Certificate of Formation is $180.
Washington doesn't require your LLC to have an operating agreement. While your LLC isn't required to have an agreement, it's highly recommended that you have one. An operating agreement is an internal document that establishes how you'll run your LLC.
Your LLC's operating agreement will govern:
(Wash. Rev. Code § 25.15.018 (2024).)
You should specify the management structure of your LLC in your operating agreement. If your LLC is member-managed, the LLC members (owners) share in the management responsibilities of the company. If your LLC is manager-managed, then you'll appoint specific people—who can be members or nonmembers—to be the managers of the LLC.
An operating agreement has advantages beyond providing a blueprint for how your LLC will operate. For instance, it can help preserve your limited liability by showing that your LLC is truly a separate business entity from its owners. If you don't have an operating agreement, state LLC law will govern how your LLC operates.
For help creating an LLC operating agreement, you can use our online LLC formation service. If you'd like more personalized legal help, speak with a Washington business attorney. They can help you draft an organizational agreement that works best for you and the other LLC members.
Other tax and regulatory requirements might apply to your LLC. For instance, your LLC might need to obtain an EIN, apply for business licenses and permits, and register for business taxes.
EIN. If your LLC has more than one member, it must obtain a federal employer identification number (EIN), even if it has no employees. If you form a single-member LLC, you must obtain an EIN for your LLC only if either you elect to have your business taxed as a corporation instead of a sole proprietorship (disregarded entity) or your single-member LLC has employees. You can get an EIN by completing an online EIN application on the IRS website. There's no filing fee.
Business licenses. Washington State requires virtually all businesses to obtain a state business license. You might need to obtain county, city, or other local business licenses (endorsements) as well. For information about local licenses not handled through the Business License Application, contact each city or town where you'll be doing business. For state licenses, consult the DOR's Business Licensing Wizard for the requirements for your business based on its activities and location. For more, read how to get a small business license in Washington.
Washington DOR. All businesses with $12,000 or more in revenue or that are required to collect sales tax must register with the DOR. Washington has no income tax on individuals or businesses, but it does impose a business and occupation tax on gross business income. For more information on Washington LLC tax registration, check out the LLC annual report and tax filing requirements in Washington.
Here are some other questions you might have about your Washington LLC.
If you're just starting your business or have already been operating as a sole proprietor, you should consider forming an LLC. LLCs limit an owner's personal liability for business debts and lawsuits and offer a lot of flexibility when it comes to ownership, management, and taxation of the business.
To learn more about LLCs and decide if it's the right business structure for you, see our article on LLC basics.
Below are the fees (as of 2024) you might need to pay to form your LLC in Washington:
Filing on your own is often the cheapest option, but completing all of the forms and filing them yourself can be complicated. Hiring a lawyer is another option, but it will often cost you hundreds, if not thousands, of dollars in the process. If you'd like help completing all the filings, try our online LLC formation service.
To learn more about the costs associated with forming and running an LLC, see our article on how much it costs to form an LLC.
Yes. Every Washington LLC and foreign LLC authorized to do business in the state must file an annual report (also known as an "annual renewal") with the SOS.
Initial report. You must file an initial report for your LLC with the SOS within 120 days of your LLC's creation. As of 2024, the fee to file the initial report is $10. If you file the initial report with your certificate of formation, then the fee is waived.
Annual report. You must file an annual report for your LLC every year with the SOS. This annual report is due by the last day of the month when your LLC was originally formed. As of 2024, the fee to file the annual report is $70.
You can file these forms by mail or online through the SOS's online filing system.
Apart from annual reports, your LLC will need to file and pay applicable taxes to the local, state, and federal governments. In addition, your LLC might need to obtain and periodically renew any required general or special business licenses or permits. You'll be responsible for keeping track of these maintenance requirements to keep your LLC in good standing and legally compliant.
Starting in 2024, all LLCs were previously required to submit a beneficial ownership information (BOI) report to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of Treasury. However, in March 2025, after some constitutional challenges, FinCEN revised the BOI reporting rule so that the requirement only applies to companies created outside the U.S. So, if you form your LLC within the U.S., then you no longer need to worry about the BOI reporting requirement.
You're not required to have an operating agreement in Washington but it's highly advantageous to have one. An operating agreement will help protect your limited liability status, prevent financial and managerial misunderstandings, and ensure that you decide on the rules governing your business instead of state law by default.
Most businesses will need to obtain a business license from the DOR. You need to apply for a business license if your LLC will:
You can apply for your business license online through My DOR. Business license fees vary.
Your LLC might need to obtain other licenses and permits through the city, county, or state.
Yes. If you formed your LLC outside of Washington but plan to do business in the state, then you must register your foreign LLC with the SOS before doing business in Washington. Your LLC must appoint a Washington registered agent. You should check to make sure your LLC's name is available in Washington. If the name isn't available, your LLC must adopt an alternate name.
To register your foreign LLC, file a Foreign Registration Statement with the SOS. With the application, you must include a certificate of existence or good standing from the foreign LLC's home state. The certificate can't be more than 60 days old.
You can file the application online through the SOS's online filing system or by mail. As of 2024, the filing fee for a foreign LLC registration is $180.
(Wash. Rev. Code §§ 25.15.316 and following (2024).)
Yes. For most formation purposes, a Washington single-member LLC is considered the same as a multi-member LLC. The steps to form a single-member LLC in Washington are the same as those listed above.
Single-member LLCs do have additional flexibility when it comes to filing a tax return. To learn more, see our article on how single-member LLCs pay federal income tax.
Yes. If you provide a licensed professional service in Washington and want to form an LLC, you can form a professional LLC (PLLC). Examples of providers of professional services include architects, attorneys, dentists, certified public accountants, physicians, and more. Generally, if you provide a service that requires you to obtain a Washington state license before practicing, then you provide a professional service.
All LLC members must be legally authorized to perform the same professional service to form a PLLC. The name of your PLLC must include either:
You can form a PLLC by filing a Certificate of Formation Professional Limited Liability Company with the SOS. You can submit the certificate online or by mail. As of 2024, the filing fee is $180.
If you want to close your business, you should legally dissolve your LLC to limit your liability for lawsuits and government fees. To dissolve an LLC in Washington, you should:
(Wash. Rev. Code §§ 25.15.265 and following (2024).)
You'll also need to close your tax accounts and take any other steps necessary to close out your business. See our article on what you need to do when closing your business for more in-depth information and guidance.
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