Your Washington LLC name can identify the type of products and services your business will provide; or it may be the name of the founder; or it can be a combination of the two or something else.

In any case, the Washington LLC name that you choose must be distinguishable from the name of any other registered Washington LLC or other registered Washington business entity, such as a Washington Corporation or LLP.  The LLC name must also be different from any reserved names on record with the state of Washington.  Your Washington LLC name must not imply that it was formed for a purpose other than that stated in your Articles of Organization; and your Washington LLC name must not be a name that is likely to mislead the public.

The name of a Washington LLC must include the word "LLC" or "Limited Liability Company" or an abbreviation of one of these words.

It's important to choose a good name for your Washington LLC because if you want to change it after you Form a LLC in Washington you will have to file amended Articles of Organization with the Washington Secretary of State (and pay a fee).

Every Washington LLC must have an address that is physically located in the state of Washington.  This address is "registered" with the Washington Secretary of State.  The Registered Address is where official and legal correspondence can be delivered.

The individual or company that is registered with the state of Washington to receive all correspondence on behalf of the Washington LLC is called a "Registered Agent" or "Agent for Service of Process".  You may act as your own Registered Agent, however, many Washington LLCs hire a Registered Agent because they don't have a physical address within the state of Washington or to provide a distinct level of privacy.

The owners of a Washington LLC are called Members - not Partners or Shareholders.  (a Washington Limited Liability Company does not issue stock).  Members make all business decisions and realize the financial benefits generated by the Washington LLC.  Division of ownership and distribution of profits are decided by private agreement among the Members.  Each Washington LLC must have at least one Member.  Members need not live in the state of Washington or be citizens of the United States.

Managers are responsible for the day to day operation of the Washington LLC.  Members elect or appoint Managers and have the power to remove them.  Managers may or may not be Members of the Washington LLC.  Management for your Washington LLC may be defined in your Articles of Organization or, more commonly, in an Operating Agreement.

The IRS does not recognize a Limited Liability Company as a classification for federal tax purposes.  Washington LLC Members can elect for the IRS to tax the LLC as a sole proprietorship, partnership, C Corporation, or S Corporation.  This decision may be made after the Washington LLC is created.  If a single Member Washington LLC does not declare a tax classification it is taxed the same as a sole proprietorship.  A multiple Member Washington LLC that does not declare a tax classification is taxed as a general partnership.  More specific federal LLC tax information can be found at the IRS web site.

A Washington Limited Liability Company is a type of business that is authorized by the state of Washington - not by the federal government.  In order to form a LLC in Washington you must file Articles of Organization with the Washington Secretary of State. The Articles of Organization must include certain specific information about your Washington LLC.  If the Articles do not conform exactly to state of Washington requirements they will be rejected.  You may subsequently amend the Articles of Organization for your Washington LLC but you will have to pay a fee to the state of Washington in order to make the changes official.

A Federal Employer Identification Number, also known as a Federal Tax Identification Number, is used by the IRS to identify a business entity.  An FEIN is like a Social Security Number for your Washington LLC.  All Washington LLCs electing to be taxed as a C-Corporation or S-Corporation are required to have a FEIN.

If you do not elect to have your Washington LLC taxed as a Corporation you may still need to get a FEIN if it is composed of multiple members or if you plan to have employees.

If you plan to form a Single Member Washington LLC you may not need a separate FEIN for the LLC if you have no employees.  The sole Member of a Single Member Washington LLC may be able to use his or her Social Security Number instead of applying for an FEIN.  You may request a FEIN for your Washington LLC for banking or state tax purposes, but an FEIN may not be required for federal tax purposes depending on your business circumstances.

An Operating Agreement defines the rules by which your Washington LLC will operate.  It is the core document that is referred to when issues concerning your LLC need to be resolved.  Operating Agreements may include requirements for almost anything that involves the management and operation of your Washington LLC.  By having an Operating Agreement all Members will be provided with a clear set of rules they have agreed upon thus reducing the likelihood of disagreement in the future.

Items commonly included in an Operating Agreement for a Washington LLC:


Although an Operating Agreement is not required in the state of Washington, if you plan to form a multiple Member Washington LLC it is highly advisable to have one.  Having an Operating Agreement will save you a lot of time and money should conflict arise down the line.  As your Washington LLC grows over time, you may amend your Operating Agreement as necessary.

When your Washington LLC has an Operating Agreement your business will be governed by your own rules and not some canned business rules created by the state of Washington.

It's very important that you have a separate business bank account for your Washington LLC.  Mixing personal and business funds may get you in a lot of trouble with the tax man down the line.  It's a good idea to contact the bank before you open a business bank account for your Washington Limited Liability Company.  Specific requirements vary from bank to bank. 

In most cases you will need a FEIN, a copy of your Washington LLC Articles of Organization, and a resolution identifying authorized signers if those names are not listed in the Articles.

Note that forming a Washington LLC doesn't take the place of obtaining a business license, tax registration certificate, or other required business permits.  A Washington LLC merely creates an ownership structure that limits the owner's personal liability.  You may still need to take care of getting set up to do business with your local government.

Depending on the nature of the business and the location of your Washington LLC you may need to get one or more city business licenses or permits.  The business licenses or permits that are required for your Washington LLC vary depending on your business activities and the specific locations within the state of Washington in which you want to conduct business.

If your Washington LLC will be selling products in Washington you may be required to obtain a Reseller's Permit from the appropriate Washington state agency.  If your Washington LLC will be selling products in Washington you will also be responsible for all applicable local and state of Washington sales taxes if there are any.

Every Washington Limited Liability Company (LLC) is required to file an Annual Report with the Washington Secretary of State EACH year.

The Washington LLC Annual Report is due at the Washington Secretary of State EACH year by the end of the anniversary month in which the Washington LLC was first approved by the Washington Secretary of State.

For example, if the Washington LLC was initially approved by the Washington Secretary of State on April 15, then the Washington LLC Annual Report is due at the WA Secretary of State by April 30 EACH year.