Washington Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Washington Secretary of State, Corporations and Charities Division and other official sources listed below

Short answer: Washington LLCs file the Annual Report each year (by the expiration date: the last day of the month the entity first formed, registered or incorporated, each year; fee $70). Corporations: by the last day of the month the corporation was incorporated, each year, fee $70.

Washington annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Washington)

Washington · LLC

Annual Report: By the expiration date: the last day of the month the entity first formed, registered or incorporated, each year

Enter the formation date above — Washington's due date depends on it.

State fee: $70
If you file late: $25 delinquent fee

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 4 official sources: [1] sos.wa.gov [2] app.leg.wa.gov [3] app.leg.wa.gov [4] sos.wa.gov

Washington LLC: Annual Report

Due: By the expiration date: the last day of the month the entity first formed, registered or incorporated, each year
How often: Every year
First report: Initial report within 120 days after formation (free if filed with the certificate of formation, $10 if filed later); first annual report by the end of the formation month in the following year
Filing window: Can be filed up to six months early (e.g., January 31 due date -> earliest August 1); filing early does not change the expiration date
State fee: $70 — Annual report (WAC 434-112-085). Initial report: no fee with the formation record, $10 if deferred. Amended annual report $10
Late fee: $25 delinquent fee
Grace period: After the expiration date the entity is 'delinquent'; a domestic entity has 120 days from the delinquency notice date to file the past-due report before administrative dissolution
Dissolution: Failure to file by the expiration date results in delinquent status; if not cured within 120 days (about four months) of the notice, the domestic entity is administratively dissolved
Reinstatement: Reinstatement within 5 years of administrative dissolution: $140 plus all delinquent annual report fees

Sources: [1] sos.wa.gov · [2] app.leg.wa.gov · [3] app.leg.wa.gov · [4] sos.wa.gov

Washington corporation: Annual Report

Due: By the last day of the month the corporation was incorporated, each year
How often: Every year
First report: Initial report within 120 days after incorporation (free with the articles, $10 if deferred); first annual report by the end of the incorporation month in the following year
Filing window: Can be filed up to six months before the due date
State fee: $70 — Annual report for business corporations (Title 23B) - same fee as LLCs
Late fee: $25 delinquent fee
Grace period: 120 days from the delinquency notice to file before administrative dissolution
Dissolution: Delinquent after the expiration date; administratively dissolved if the past-due annual report is not filed within 120 days of the notice
Reinstatement: Reinstatement within 5 years: $140 plus all delinquent annual report fees

Sources: [1] sos.wa.gov · [2] app.leg.wa.gov · [3] sos.wa.gov

Washington nonprofit corporation: Annual Report (Nonprofit, RCW 24.03A)

Due: By the last day of the month the corporation was incorporated, each year
How often: Every year
First report: End of the incorporation month in the year after incorporation
Filing window: Can be filed up to six months early
State fee: $10 — Plus the Charitable Asset Protection Account fee (WAC 434-112-085)
Late fee: None stated by the state
Grace period: 120 days from the delinquency notice
Dissolution: Administrative dissolution if not cured within 120 days of the delinquency notice
Reinstatement: Reinstatement: $35 plus all delinquent annual report fees

Sources: [1] app.leg.wa.gov · [2] sos.wa.gov

Foreign (out-of-state) LLCs and corporations registered in Washington

LLC: Same $70 annual report due by the end of the month the LLC registered in Washington; foreign entities have only 90 days from the delinquency notice before their registration is terminated. Requalification: $180 plus delinquent fees
Corporation: Same $70 report; 90-day cure window for foreign corporations before termination; requalification $180 plus delinquent fees

Good to know

Washington requires an INITIAL report within 120 days of formation (free if filed with the formation documents) plus a $70 annual report by the end of each anniversary month.
Annual reports can be filed up to six months early without changing the expiration date.
A missed annual report makes the entity 'delinquent' ($25 delinquent fee); domestic entities have 120 days (foreign: 90 days) from the notice before dissolution/termination.
Washington's B&O tax is gross-receipts based and handled with the Department of Revenue excise tax return; it has no flat minimum and is not listed here.

Washington annual report FAQ

When is the Washington LLC annual report due?

Annual Report: By the expiration date: the last day of the month the entity first formed, registered or incorporated, each year. First report: Initial report within 120 days after formation (free if filed with the certificate of formation, $10 if filed later); first annual report by the end of the formation month in the following year. Use the calculator on this page with your formation date to get the exact date.

How much is the Washington annual report fee?

LLC: $70 (Annual report (WAC 434-112-085). Initial report: no fee with the formation record, $10 if deferred. Amended annual report $10). Corporation: $70 (Annual report for business corporations (Title 23B) - same fee as LLCs). Nonprofit corporation: $10. These are state fees; portal or card fees may apply.

What happens if I file my Washington annual report late?

LLCs: $25 delinquent fee. Failure to file by the expiration date results in delinquent status; if not cured within 120 days (about four months) of the notice, the domestic entity is administratively dissolved. Corporations: $25 delinquent fee.

Where do I file the Washington annual report?

With the Washington Secretary of State, Corporations and Charities Division, online at ccfs.sos.wa.gov/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Washington Secretary of State, Corporations and Charities Division before filing.