Annual report filing for a Washington corporation
Washington corporations file an Annual Report with the Secretary of State under RCW § 23B.16.220 by the end of the anniversary month. The fee is $70 online, and Washington's straightforward online portal makes the filing one of the simpler annual cycles in the US.
| RCW § 23B.16.220 | Annual report required |
|---|---|
| Filing authority | Washington Secretary of State, Corporations and Charities Division |
| Form | Annual Report, online at ccfs.sos.wa.gov |
| Deadline | Last day of anniversary month |
| Filing fee | $70 online |
| Late consequences | $50 late fee; administrative dissolution under RCW § 23B.14.210 |
| Reinstatement | RCW § 23B.14.220 within 5 years |
- Filed with the Washington Secretary of State at ccfs.sos.wa.gov
- Fee $70 online; due last day of the corporation's anniversary month
- Confirms registered agent, principal office, directors, and officers
- Late filing triggers $50 late fee plus eventual administrative dissolution
- Reinstatement available within 5 years under RCW § 23B.14.220
What RCW § 23B.16.220 requires
Section 23B.16.220 of the Washington Business Corporation Act requires every Washington corporation to file an annual report with the Secretary of State by the last day of the corporation's anniversary month. The report confirms registered agent, principal office, and the names and addresses of directors and officers. The fee is $70, paid online through the Corporations and Charities Filing System (CCFS).
Filing mechanics
Washington's CCFS portal is efficient and pre-populates most fields from prior filings, so the annual report typically takes under five minutes. Changes to registered agent or office can be made inline. Washington also handles trade name registrations and charitable solicitation filings through the same portal for charities organized as corporations.
Late filing and reinstatement
Late filing triggers a $50 late fee. If the annual report remains unfiled, the Secretary of State may administratively dissolve the corporation under RCW § 23B.14.210 after sustained delinquency. Reinstatement under § 23B.14.220 is available within five years and requires filing all delinquent reports, paying penalties, and curing the underlying defaults.
What's distinctive about Washington
Washington is moderate-cost ($70) and operationally efficient (CCFS portal). The five-year reinstatement window provides reasonable runway. Washington's lack of a state corporate income tax is meaningful for ongoing cost: corporations owe Business and Occupation (B&O) tax based on gross receipts to the Department of Revenue, but no separate franchise tax. For corporations with operations across the Pacific Northwest, Washington's regime compares favourably to Oregon (anniversary, $100) and California ($800 minimum franchise tax). Washington has grown as a holding-company jurisdiction in part because of these features.
Octelligence tracks the annual return deadline alongside every other corporate obligation, prompts ahead of the due date, and stores the filed return in the minute book so the corporate registry record matches the internal record.
See Digital Corporate RecordsFilings calendar, jurisdiction-aware deadlines, and a record of every return filed in the corporate records.