Start a Free LLC in Washington
LLC Register forms your free Washington LLC, serves as your Washington registered agent and keeps your LLC in good standing. Washington charges $180 to file the Certificate of Formation with the Washington Secretary of State.

Washington LLC
- Washington LLC Formation
- Free
- Washington LLC Name Search
- Free
- Washington Registered Agent
- $99 per year
- Annual Compliance
- Free
- Washington State Filing Fee
- $180
Transparent Cost Guide to Form a Washington LLC with LLC Register
Every fee, line by line. The state fee is passed through at cost; there is nothing else to add at checkout.
| Cost item | LLC Register fee | Washington state fee | Estimated total | One-time or annual |
|---|---|---|---|---|
Washington LLC name search | $0 | $0 | $0 | Free |
Washington LLC business name generator | $0 | $0 | $0 | Free |
Washington LLC formation (certificate of formation) | $0 | $0 | $0 | Free |
Washington registered agent | $99 | $0 | $99 | Annual |
Washington LLC compliance (annual report) | $0 | $70 | $70 | Annual |
Washington state filing fee | $0 | $180 | $180 | One-time |
Washington state Business License (Department of Revenue) | $0 | $50 | $50 | One-time |
Washington LLC formation and annual compliance are included with the $99 annual registered agent service. You also pay the $180 state filing fee required by the Washington Secretary of State. That makes $279 in year one, and renewal is $99 per year, plus the $70 Annual Report fee paid to the state at cost.
Comprehensive 10-Step Guide to Form a Washington LLC
From the name search to your first annual report, in the order you will do them.
Step 1 — Choose a compliant Washington LLC name
Your Washington LLC name must contain "limited liability company" or an abbreviation such as "LLC" or "L.L.C.", and must be distinguishable from other names on the Secretary of State's records. Check that your name is available with the free Washington Secretary of State business name search before you file.
Name reservation: for $30 with the Domestic Name Reservation form; the reservation lasts 180 days and cannot be renewed
Step 2 — Select a registered agent in Washington
Every Washington LLC must name a registered agent to receive legal papers and state mail. Your registered agent needs a physical Washington street address, a P.O. box or private mailbox is not accepted, and can be a commercial registered agent or any consenting individual or business. LLC Register's Washington registered agent service is $99 a year and includes LLC formation and annual report filing.
Required by the Washington Limited Liability Company Act, RCW Chapter 25.15, with registered-agent and name rules shared with other entities in RCW Chapter 23.95
Step 3 — Decide how the Washington LLC will be managed
Member-managed LLCs are run by their owners; manager-managed LLCs appoint managers to run the business. You choose the structure when you file the Certificate of Formation and set the details in your operating agreement.
Member-managed or manager-managed
Step 4 — File the Certificate of Formation with the Washington Secretary of State
Submit the Certificate of Formation and pay the $180 state filing fee. You can file online through the Corporations and Charities Filing System (CCFS), or by mail or in person in Olympia. Processing typically takes 7 to 10 business days and can take longer when filing volume is high. Expedited filing is available for $100 extra, generally processed within 3 business days (same-day service is also available in person for $150). We prepare and file it for you.
State fee: $180
Step 5 — Create an LLC operating agreement
Washington does not require an LLC agreement, and it is never filed with the state, though the LLC Act does set nonwaivable provisions for any agreement you do adopt. Ours is included and ready to sign.
Included with LLC Register
Step 6 — Obtain an EIN or FTIN
Get your federal Employer Identification Number from the IRS. It is free, and applying online gives you the number right away. You need it to hire employees, open a business bank account and file federal taxes; owners without a Social Security number apply with Form SS-4.
Free from the IRS · Form SS-4
Step 7 — Open a business banking account
Keep business and personal money apart to protect your limited liability. Banks usually ask for your filed Certificate of Formation, your EIN and your operating agreement.
Bring your formation document, EIN and operating agreement
Step 8 — Register for Washington taxes, permits and licenses
Register for sales tax collection through the Tax Registration endorsement on your state Business License Application with the Department of Revenue; there is no separate fee for this endorsement. Before you hire, register with the Employment Security Department for unemployment insurance, and with the Department of Labor & Industries for mandatory industrial insurance (workers' compensation), required for any business with even one employee. Check with your city and county for local business licenses.
Tax agency: Washington Department of Revenue
Step 9 — Consider other LLC documents
Such as a banking resolution, a Certificate of Existence/Good Standing ($20), or foreign qualification if you operate in other states. If you use a brand name other than your LLC's legal name, file a Trade Name ("Doing Business As") registration.
Certificate: $20 · DBA: $5
Step 10 — Set reminders for annual compliance
Washington requires the Annual Report every year. It is due by the last day of the month your LLC was originally formed (its "expiration date"), and can be filed up to 180 days early. The first one is due by the last day of your formation-anniversary month in the calendar year after formation, alongside a separate Initial Report due within your first 120 days. We track the deadline and file it on time while your agent service is active.
State fee: $70 · Annual
Washington LLC Formation Facts Table
The official numbers, names and links for a Washington LLC, each checked against the state agency.
Washington LLC filing agency | Washington Secretary of State, Corporations & Charities Division |
|---|---|
Washington LLC formation document | Certificate of Formation |
Washington LLC filing fee | $180 |
Standard processing time | Processing typically takes 7 to 10 business days and can take longer when filing volume is high. |
Expedited filing | Available for $100 extra, generally processed within 3 business days (same-day service is also available in person for $150) |
Washington online LLC filing | ccfs.sos.wa.gov |
Washington LLC name search | swyftfilings.com/business-name-generator |
Name reservation | Available for $30 with the Domestic Name Reservation form; the reservation lasts 180 days and cannot be renewed |
Washington registered agent required | Yes |
Registered agent address rule | Your registered agent needs a physical Washington street address, a P.O. box or private mailbox is not accepted, and can be a commercial registered agent or any consenting individual or business. |
Can you be your own registered agent | Yes |
Washington registered agent service | /registered-agent/washington |
Annual or biennial filing | Annual Report, every year |
Annual report state fee | $70 |
First compliance deadline | By the last day of your formation-anniversary month in the calendar year after formation, alongside a separate Initial Report due within your first 120 days |
Recurring due date | By the last day of the month your LLC was originally formed (its "expiration date"), and can be filed up to 180 days early |
Late filing penalty | A report received after the expiration date adds a $25 delinquency fee, for $95 total. Staying delinquent risks administrative dissolution, and reinstatement within 5 years costs a $140 penalty plus every missed annual report fee. |
Annual Report filing | ccfs.sos.wa.gov |
Franchise or privilege tax | Washington has no corporate or personal income tax and no franchise tax. Every LLC instead owes the Business and Occupation (B&O) tax on its gross receipts and must hold a state Business License from the Department of Revenue. |
State income tax on LLC profits | Washington has no personal or corporate income tax, so LLC profits are never taxed again once distributed to members. The LLC itself owes the B&O tax on gross receipts instead, commonly 0.471% for retailing, 0.484% for wholesaling, or about 1.5% for services, with a small-business credit and a filing requirement once gross B&O income reaches $125,000 a year. |
Sales tax permit | Tax Registration endorsement on the state Business License Application (no separate permit or fee), issued by Washington Department of Revenue |
Operating agreement required by law | No |
Newspaper publication required | No |
Series LLC allowed | No |
Professional LLC (PLLC) allowed | Yes |
Certificate of good standing fee | $20 (Certificate of Existence/Good Standing) |
Foreign LLC registration fee | $180 (Foreign Registration Statement) |
Amendment fee | $30 (Amended Certificate of Formation) |
Dissolution fee | free (Certificate of Dissolution) |
DBA (assumed name) filing | $5 (Trade Name ("Doing Business As") registration), filed with Washington Department of Revenue, as part of the Business License Application |
Washington LLC law | apps.leg.wa.gov/rcw/default.aspx?cite=25.15 |
Free trademark search | trademarkengine.com/free-trademark-search |
Trademark registration | trademarkengine.com |
Virtual mailbox | snapmailbox.com |
Apply for an EIN (IRS) | irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number |
Author: LLC RegisterLast reviewed 9/30/2026
Washington agency: Washington Secretary of StateLast reviewed 9/30/2026
Legal Requirements to Start a Washington LLC
What Washington law requires of every LLC, with the rule and the agency that enforces it.
A distinguishable LLC name
Your Washington LLC name must contain "limited liability company" or an abbreviation such as "LLC" or "L.L.C.", and must be distinguishable from other names on the Secretary of State's records. Search the name for free with the Washington business name search before you file. You can reserve a name for $30 with the Domestic Name Reservation form; the reservation lasts 180 days and cannot be renewed. The rules come from the Washington Limited Liability Company Act, RCW Chapter 25.15, with registered-agent and name rules shared with other entities in RCW Chapter 23.95.
A Washington registered agent
Every Washington LLC must appoint and keep a registered agent in Washington. Your registered agent needs a physical Washington street address, a P.O. box or private mailbox is not accepted, and can be a commercial registered agent or any consenting individual or business. To change agents, file the Statement of Change (or updated through the Annual Report / Amended Annual Report if within the filing window) (free). LLC Register's Washington registered agent service is $99 a year and includes LLC formation and annual report filing.
The Certificate of Formation
Your LLC exists once the Washington Secretary of State accepts your Certificate of Formation and the $180 filing fee. You can file online through the Corporations and Charities Filing System (CCFS), or by mail or in person in Olympia. Processing typically takes 7 to 10 business days and can take longer when filing volume is high. Expedited filing is available for $100 extra, generally processed within 3 business days (same-day service is also available in person for $150).
An operating agreement
Washington does not require an LLC agreement, and it is never filed with the state, though the LLC Act does set nonwaivable provisions for any agreement you do adopt. Even where it is optional, a written operating agreement sets ownership, voting, profit splits and what happens when a member leaves, and banks often ask for one.
Annual Report
Washington requires every LLC to file the Annual Report every year for $70. It is due by the last day of the month your LLC was originally formed (its "expiration date"), and can be filed up to 180 days early. The first one is due by the last day of your formation-anniversary month in the calendar year after formation, alongside a separate Initial Report due within your first 120 days. A report received after the expiration date adds a $25 delinquency fee, for $95 total. Staying delinquent risks administrative dissolution, and reinstatement within 5 years costs a $140 penalty plus every missed annual report fee.
State taxes and licenses
Washington has no corporate or personal income tax and no franchise tax. Every LLC instead owes the Business and Occupation (B&O) tax on its gross receipts and must hold a state Business License from the Department of Revenue. Washington has no personal or corporate income tax, so LLC profits are never taxed again once distributed to members. The LLC itself owes the B&O tax on gross receipts instead, commonly 0.471% for retailing, 0.484% for wholesaling, or about 1.5% for services, with a small-business credit and a filing requirement once gross B&O income reaches $125,000 a year. Register for sales tax collection through the Tax Registration endorsement on your state Business License Application with the Department of Revenue; there is no separate fee for this endorsement. See the Washington Department of Revenue for registrations.
Washington LLC Company Cost Comparison
Published prices for forming and keeping a Washington LLC, compared line by line.
| What you pay for | LLC Register | LegalZoom | ZenBusiness |
|---|---|---|---|
LLC formation service | $0 | $0 | $0 |
Washington filing fee | $180 | $180 | $180 |
Registered agent, first year | $99 | $249 | $99 |
Annual report filing | $0 | $99 | $100 |
First-year total | $99 + state fee | $249 + state fee | $99 + state fee |
Registered agent renewal | $99 per year | $249 per year | $199 per year |
Competitor prices are for each company's lowest-priced LLC package, as published on its own website on September 29, 2026. The Washington state fee is extra with every provider. Prices change; check each provider before you buy.
Why Form Your Washington LLC with LLC Register
One price, the whole bill up front, and your LLC kept in good standing every year.
$99 a year. That is the whole price.
The same $99 at renewal, every year. No tiers to compare and nothing pre-checked at checkout.
Formation included
We prepare and file your Certificate of Formation with the Washington Secretary of State. You pay only the $180 state fee, at cost.
A Washington registered agent
A physical Washington address for legal and state mail, with scans sent to you the same day.
Your annual compliance, handled
We track the Washington deadlines and file your Annual Report on time while your agent service is active.
Every fee shown before you pay
The cost guide above is the bill. State fees are passed through at cost and never marked up.
Support by email
Real people answer your questions by email, before and after your Washington LLC is formed.
Important Washington LLC Resources and Links
Official Washington offices, forms and data in one place. Every link goes to the source.
State government offices
Filing, forms and records
Taxes, permits and licenses
Washington business data and help
- Population and demographicsU.S. Census Bureau QuickFacts, Washington
- Small business statisticsSBA Office of Advocacy, 2025 state small business profiles
- Washington Small Business Development Centerwsbdc.org
- U.S. Small Business Administrationsba.gov
- SBA local assistanceFind SBA offices and advisors near you in Washington
More official Washington resources
- Fee Schedules & Priority ServicesThe full Secretary of State fee table for LLC filings, certificates and expedited service.
- Business and Occupation (B&O) TaxHow Washington's gross-receipts tax works, its classifications and rates.
- Industrial Insurance (Workers' Compensation)Washington Department of Labor & Industries: mandatory coverage for any business with employees.
Washington LLC FAQs
Short questions, direct answers about forming and running an LLC in Washington.
How much does it cost to start an LLC in Washington?
Per the Washington Secretary of State, as of September 2026, Washington charges $180 to file the Certificate of Formation. After that, the Annual Report costs $70 every year. With LLC Register, formation is included in the $99-a-year Washington registered agent service, so year one costs $279.
How long does it take to form an LLC in Washington?
Processing typically takes 7 to 10 business days and can take longer when filing volume is high. Expedited filing is available for $100 extra, generally processed within 3 business days (same-day service is also available in person for $150). Your LLC exists once the state accepts your filing.
How do I start an LLC in Washington?
To start an LLC in Washington, choose an available name, appoint a Washington registered agent, and file the Certificate of Formation with the Washington Secretary of State for $180. Then sign an operating agreement, get a free EIN from the IRS, open a business bank account and register for any state taxes. LLC Register files it for you as part of the $99-a-year registered agent service.
Can I form an LLC online in Washington?
Yes. You can file online through the Corporations and Charities Filing System (CCFS), or by mail or in person in Olympia. The Certificate of Formation costs $180.
What is the Washington LLC formation document called?
In Washington you form an LLC by filing the Certificate of Formation with the Washington Secretary of State. Other states call this document the articles of organization or the certificate of formation. The filing fee is $180.
Is there an expedited LLC filing option in Washington?
Yes. Expedited filing is available for $100 extra, generally processed within 3 business days (same-day service is also available in person for $150). Processing typically takes 7 to 10 business days and can take longer when filing volume is high.
How do I do a Washington LLC name search?
Use the Washington Secretary of State's free online business name search to check whether your LLC name is available. Your Washington LLC name must contain "limited liability company" or an abbreviation such as "LLC" or "L.L.C.", and must be distinguishable from other names on the Secretary of State's records.
What are the Washington LLC name requirements?
Your Washington LLC name must contain "limited liability company" or an abbreviation such as "LLC" or "L.L.C.", and must be distinguishable from other names on the Secretary of State's records. The rules are set by the Washington Limited Liability Company Act, RCW Chapter 25.15, with registered-agent and name rules shared with other entities in RCW Chapter 23.95.
Can I reserve an LLC name in Washington?
Yes. You can reserve a name for $30 with the Domestic Name Reservation form; the reservation lasts 180 days and cannot be renewed. A reservation is optional; filing the formation document also secures the name.
Do I need a registered agent for my Washington LLC?
Yes. Every Washington LLC must have a registered agent. Your registered agent needs a physical Washington street address, a P.O. box or private mailbox is not accepted, and can be a commercial registered agent or any consenting individual or business.
Can I be my own registered agent in Washington?
Yes. Any person with a Washington street address who consents to accept legal mail, including a member or manager, can serve as the LLC's registered agent. Your address becomes public record, and someone must be there during business hours to accept legal papers.
Can I use a PO box for my Washington LLC?
Not as your registered agent's address. Your registered agent needs a physical Washington street address, a P.O. box or private mailbox is not accepted, and can be a commercial registered agent or any consenting individual or business. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Washington.
How do I change my registered agent in Washington?
File the Statement of Change (or updated through the Annual Report / Amended Annual Report if within the filing window) with the Washington Secretary of State. There is no fee to file it.
How much does a registered agent cost in Washington?
Serving as your own Washington registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Washington registered agent service is $99 a year and includes LLC formation and annual report filing.
Does Washington require an annual report for LLCs?
Yes. Washington LLCs must file the Annual Report every year. The state fee is $70.
When is the Washington LLC annual report due?
The Annual Report is due by the last day of the month your LLC was originally formed (its "expiration date"), and can be filed up to 180 days early. Your first one is due by the last day of your formation-anniversary month in the calendar year after formation, alongside a separate Initial Report due within your first 120 days. It is filed with the Washington Secretary of State.
How much is the Washington LLC annual report fee?
Per the Washington Secretary of State, as of September 2026, the Annual Report state fee is $70. It is due by the last day of the month your LLC was originally formed (its "expiration date"), and can be filed up to 180 days early. LLC Register files it for you at no extra service fee while your registered agent service is active.
What happens if I miss the Washington annual report deadline?
A report received after the expiration date adds a $25 delinquency fee, for $95 total. Staying delinquent risks administrative dissolution, and reinstatement within 5 years costs a $140 penalty plus every missed annual report fee. File as soon as possible to keep your LLC in good standing.
Does Washington have a franchise tax for LLCs?
Washington has no corporate or personal income tax and no franchise tax. Every LLC instead owes the Business and Occupation (B&O) tax on its gross receipts and must hold a state Business License from the Department of Revenue.
How are LLCs taxed in Washington?
Washington has no personal or corporate income tax, so LLC profits are never taxed again once distributed to members. The LLC itself owes the B&O tax on gross receipts instead, commonly 0.471% for retailing, 0.484% for wholesaling, or about 1.5% for services, with a small-business credit and a filing requirement once gross B&O income reaches $125,000 a year. Federally, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership, unless it elects to be taxed as a corporation.
Do I need a sales tax permit for my Washington LLC?
Register for sales tax collection through the Tax Registration endorsement on your state Business License Application with the Department of Revenue; there is no separate fee for this endorsement.
How do I register my Washington LLC as an employer?
Before you hire, register with the Employment Security Department for unemployment insurance, and with the Department of Labor & Industries for mandatory industrial insurance (workers' compensation), required for any business with even one employee. You also need an EIN from the IRS before you run payroll.
Do I need a business license for my Washington LLC?
It depends on your industry and location: Washington regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the Washington Department of Revenue, Business Licensing Service.
Do I need an operating agreement for a Washington LLC?
Washington does not require an LLC agreement, and it is never filed with the state, though the LLC Act does set nonwaivable provisions for any agreement you do adopt. LLC Register includes an operating agreement with every Washington LLC it forms.
Do I need an EIN for my Washington LLC?
You need an EIN if your LLC has employees or more than one member, and most banks ask for one to open a business account. A single-member LLC without employees can use the owner's Social Security number for federal taxes, but an EIN keeps it off business paperwork.
How do I get an EIN for a Washington LLC?
Apply for free on the IRS website once the state has approved your LLC; online applicants receive the EIN immediately. Owners without a Social Security number can apply with Form SS-4 by fax or mail.
Can a nonresident form an LLC in Washington?
Yes. You do not have to live in Washington or be a U.S. citizen to form a Washington LLC. You do need a registered agent with a physical address in Washington. Non-U.S. owners without a Social Security number apply for an EIN with IRS Form SS-4.
Can I form a single-member LLC in Washington?
Yes. Washington allows an LLC with a single owner. By default the IRS taxes a single-member LLC like a sole proprietorship, reported on the owner's personal return.
Does Washington allow series LLCs?
No. Washington's LLC Act does not provide for series LLCs.
Can licensed professionals form a PLLC in Washington?
Yes. Licensed professionals can form a professional LLC (PLLC) under RCW 25.15.046, using the same Certificate of Formation as a regular LLC.
Does Washington require LLCs to publish a formation notice?
No. Washington does not require newspaper publication to form an LLC.
How do I get a certificate of good standing in Washington?
Order a Certificate of Existence/Good Standing from the Washington Secretary of State for $20. Banks, lenders and other states often ask for one as proof your LLC is current with the state.
How do I register a foreign LLC in Washington?
An LLC formed in another state registers to do business in Washington by filing the Foreign Registration Statement with the Washington Secretary of State. The fee is $180, and the LLC needs a Washington registered agent.
How do I amend my Washington LLC?
File the Amended Certificate of Formation with the Washington Secretary of State for $30. Amend when you change your LLC's name or other information in the formation document.
How do I dissolve an LLC in Washington?
File the Certificate of Dissolution with the Washington Secretary of State for free. Before you file, wind up the business: pay debts, close tax accounts and distribute what is left to the members.
How do I file a DBA for my Washington LLC?
Register a trade name ("Doing Business As") with the Department of Revenue for $5 per name as part of your Business License Application; it does not protect the name from use by others. A DBA lets your LLC trade under another name without forming a new company.
Can my Washington LLC be taxed as an S corporation?
Yes. An eligible LLC can elect S corporation tax status by filing IRS Form 2553. The election can reduce self-employment tax once profits are high enough to pay yourself a reasonable salary. Washington has no personal or corporate income tax, so LLC profits are never taxed again once distributed to members. The LLC itself owes the B&O tax on gross receipts instead, commonly 0.471% for retailing, 0.484% for wholesaling, or about 1.5% for services, with a small-business credit and a filing requirement once gross B&O income reaches $125,000 a year.
What are the benefits of forming an LLC in Washington?
An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Washington it costs $180 to form and the Annual Report is $70 every year.
LLC vs sole proprietorship in Washington: which is better?
A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. A Washington LLC costs $180 to form and protects your personal assets, with the same pass-through taxes by default.
Should I form my LLC in Delaware or Wyoming instead of Washington?
Usually not if your business operates in Washington. An out-of-state LLC doing business here must also register as a foreign LLC in Washington for $180 and keep a Washington registered agent, so you pay two states' fees.
Does LLC Register charge a separate fee to form a Washington LLC?
No. Formation is included in the $99-a-year Washington registered agent service. The state still charges its $180 filing fee, which we pass through at cost.
What does LLC Register include with a Washington LLC?
For $99 a year plus the $180 state fee: Washington LLC formation in year one, a Washington registered agent, an operating agreement, and filing of your Annual Report every year. Renewal is $99 a year. State fees are passed through at cost.
Does my Washington LLC need to file a BOI report with FinCEN?
No. FinCEN has exempted companies created in the United States from beneficial ownership information (BOI) reporting. Only foreign companies registered to do business in a U.S. state still have to report.
Which state agency handles LLC filings in Washington?
The Washington Secretary of State, Corporations & Charities Division, handles LLC formations, amendments and annual filings. Its office is at PO Box 40234, Olympia, WA 98504-0234.
Do I need a separate bank account for my Washington LLC?
Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Certificate of Formation, your EIN and your operating agreement.
Complete Washington LLC Glossary
The terms, documents and filings you will meet when forming a Washington LLC.
Annual report
A recurring filing that keeps your LLC in good standing with the state. In Washington it is the Annual Report, due by the last day of the month your LLC was originally formed (its "expiration date"), and can be filed up to 180 days early.
Articles of Organization
The document filed with the state to create an LLC. Some states call it a Certificate of Formation; in Washington it is the Certificate of Formation.
Assumed name (DBA)
A trade name your LLC uses instead of its legal name. In Washington you file a Trade Name ("Doing Business As") registration.
Banking resolution
A document authorizing who may open and run the LLC's bank accounts.
Certificate of good standing
Proof from the state that your LLC exists and is current on its filings and fees. In Washington it is the Certificate of Existence/Good Standing.
Dissolution
Formally closing an LLC with the state. In Washington you file the Certificate of Dissolution.
EIN
Employer Identification Number: the nine-digit federal tax ID the IRS issues to a business.
Foreign qualification
Registering an LLC formed in another state so it can do business in Washington, through the Foreign Registration Statement.
Franchise tax
A state tax some states charge for the privilege of doing business there. Washington has no corporate or personal income tax and no franchise tax. Every LLC instead owes the Business and Occupation (B&O) tax on its gross receipts and must hold a state Business License from the Department of Revenue.
Limited liability
The legal protection that keeps the owners' personal assets separate from the LLC's debts and lawsuits.
Manager-managed LLC
An LLC run by appointed managers rather than by all of its members.
Member
An owner of an LLC. An LLC can have one member or many, and members can be people or companies.
Member-managed LLC
An LLC run directly by its owners, the members.
Operating agreement
The internal contract that sets out an LLC's ownership, voting, profits and what happens when a member leaves.
Pass-through taxation
The default federal tax treatment of an LLC: profits pass to the owners' personal returns instead of being taxed at the company level.
Professional LLC (PLLC)
An LLC for licensed professionals such as doctors, lawyers or accountants. Available in Washington.
Registered agent
The person or company with a physical Washington address named to receive legal papers and state mail for the LLC.
S corporation election
A federal tax election, made on IRS Form 2553, that lets an eligible LLC be taxed as an S corporation.
Series LLC
An LLC divided into separate series, each with its own assets and liabilities. Not provided for in Washington law.
Single-member LLC
An LLC with one owner. By default the IRS taxes it like a sole proprietorship.
Washington Limited Liability Company Act, RCW Chapter 25.15, with registered-agent and name rules shared with other entities in RCW Chapter 23.95
The Washington law that governs how LLCs are formed, run and dissolved.
