Washington LLC annual report & franchise tax deadlines 2026-2027
Every recurring Washington filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the last day of the formation month each year |
| State fee | $70 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the last day of the incorporation month each year |
| State fee | $70 |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | No |
|---|---|
| C corp return | — |
| Partnership / S corp return | — |
| Corporate estimates | — |
| Note | No corporate or personal income tax. Business & Occupation (B&O) tax is reported on the combined excise tax return. |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Combined excise tax return (sales tax + B&O): monthly returns due the 25th of the following month; quarterly/annual filers by the end of the month after the period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Washington
- WA-2026-03: federal deadlines postponed to Feb 1, 2027 (incident began Jul 31, 2026) — Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima Counties
- WA-2026-02: federal deadlines postponed to Feb 1, 2027 (incident began Jul 31, 2026) — Douglas County
IRS relief is federal. Whether Washington follows the postponement for state returns varies — check the state revenue department.
Your Washington calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Washington deadline FAQ
When is the Washington LLC annual report due?
By the last day of the formation month each year.
How much does the Washington LLC annual report cost?
State fee: $70.
When is the Washington corporation annual report due?
By the last day of the incorporation month each year. Fee: $70. S corporations file the same report as other corporations.
Does Washington have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Washington. Income and sales taxes may still apply.
When are Washington business income tax returns due?
No corporate or personal income tax. Business & Occupation (B&O) tax is reported on the combined excise tax return. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Washington sales tax?
Combined excise tax return (sales tax + B&O): monthly returns due the 25th of the following month; quarterly/annual filers by the end of the month after the period.
What happens if I miss a Washington deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/annual-reports
- https://dor.wa.gov
- https://app.leg.wa.gov/wac/default.aspx?cite=434-112-085
- https://ccfs.sos.wa.gov/
- https://app.leg.wa.gov/RCW/default.aspx?cite=23.95.255
- https://www.sos.wa.gov/corporations-charities/business-entities/return-business-active-status
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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