How to file an annual return in Washington
Washington requires a simple Annual Report from every corporation under WA BCA § 23B.16.220, due the last day of the anniversary month of incorporation. The $70 fee and $25 late fee are among the lower in the US. Administrative dissolution under RCW § 23B.14.210 follows 5 months after the due date. Washington consolidates the annual report with Department of Revenue Business and Occupation tax registration confirmation through its CCFS portal.
| Form | Annual Report |
|---|---|
| Registrar | Washington Secretary of State, Corporations and Charities Division |
| Due date | End of the anniversary month of incorporation |
| Fee | $70 for-profit corporation |
| Late penalty | $25 late fee plus interest |
| Form | Annual Report |
| Registrar | Washington Secretary of State, Corporations and Charities Division |
| Due date | Last day of anniversary month of incorporation |
| Fee | $70 for-profit corporation |
| Late penalty | $25 late fee |
| Failure to file | Administrative dissolution under RCW § 23B.14.210 after 5 months |
- Washington Annual Report filed under WA BCA § 23B.16.220 in the anniversary month
- Filed via the Corporations and Charities Filing System (CCFS) portal
- $70 filing fee, $25 late fee
- Administrative dissolution under RCW § 23B.14.210 after 5 months of non-filing
- Consolidates with Department of Revenue B&O tax registration
Washington's annual return regime
Washington follows the MBCA pattern for its annual return obligation under WA BCA § 23B.16.220. The Annual Report is filed with the Secretary of State's Corporations and Charities Division through the Corporations and Charities Filing System (CCFS) online portal. The filing reports officers, directors, registered agent, and principal address.
The anniversary-month cycle
Washington uses anniversary-month cadence: the Annual Report is due the last day of the calendar month in which the corporation was incorporated. The Secretary of State sends a courtesy reminder 60 days before due, but the corporation is responsible for tracking the date independently.
$70 fee and $25 late fee
Washington's filing fee at $70 is in the middle of the US range. The $25 late fee is one of the lowest. This reflects Washington's view that the annual return is primarily an information-update mechanism rather than a revenue source. Washington raises corporate revenue primarily through the Business and Occupation tax (B&O), a gross-receipts tax filed separately with the Department of Revenue.
Administrative dissolution after 5 months
Under RCW § 23B.14.210, the Secretary of State may administratively dissolve a corporation that has failed to file its Annual Report for 5 months after the due date. Notice is sent to the registered agent before dissolution. Reinstatement is possible by filing all missed Annual Reports plus a $40 reinstatement fee.
Coordination with Business and Occupation tax
The Annual Report does not include B&O tax obligations. B&O tax is filed separately with the Department of Revenue at intervals depending on the corporation's revenue (monthly, quarterly, or annually). The Annual Report confirms continued corporate existence; the B&O return reports gross receipts subject to tax.
Procedure
The annual-return procedure as it applies in Washington, in seven steps:
Identify the anniversary month
Washington's Annual Report is due the last day of the month of incorporation. Confirm the date by checking the corporation's record on the Secretary of State's website.Confirm current officers and directors against the minute book
The Annual Report lists the corporation's officers (president, vice-president, secretary, treasurer, plus any additional) and directors with addresses. Match against the minute book.Confirm registered agent currency
Washington requires a registered agent with a physical street address in Washington. The agent must consent to being named. Confirm currency before filing.Login to CCFS and locate the corporation
The Corporations and Charities Filing System at ccfs.sos.wa.gov is the Washington filing portal. Login with the corporation's UBI (Unified Business Identifier) number.Complete the Annual Report form
Enter officer and director information, registered agent details, principal address, and a brief description of the nature of the business. Pay $70 by credit card.Update Department of Revenue B&O tax status
The Annual Report confirms corporate existence but does not address B&O tax. Confirm separately that B&O tax filings (Department of Revenue, my.dor.wa.gov) are current.Place the filing in the minute book
The filed Annual Report and CCFS receipt are placed in the minute book under the year's annual filings. Note the next anniversary-month due date.
Common mistakes
Washington's annual return is one of the simpler regimes among priority jurisdictions, but errors still occur. Common mistakes:
- Confusing the Secretary of State Annual Report with the Department of Revenue B&O tax filing. Both are required but separate.
- Missing the anniversary-month deadline. The 5-month grace period before administrative dissolution provides cushion but not a free pass.
- Filing with stale officer or registered-agent information. Washington routinely audits filings against minute books in regulatory inquiries.
- Allowing administrative dissolution and ignoring reinstatement; reinstatement is straightforward and cheaper than re-incorporation.
Octelligence tracks the WA BCA annual-return deadline against the corporation's anniversary date or fiscal year-end, surfaces the directors, registered office, and beneficial-ownership information for the filing, and stores the filed return alongside the minute book. The jurisdiction-specific form, fee, and late-penalty rules are built in, with multi-jurisdiction portfolio views for corporations registered in more than one place.
See Digital Corporate RecordsCommon questions in Washington
Octelligence calendars the WA BCA annual-return deadline, prepares the filing against the live minute book, and stores the receipt alongside the records it confirms.