Last Verified: January 31, 2026
To maintain the legal protections provided by your IRA LLC structure, you must keep the entity in "Good Standing" with the State of Washington. This requires submitting periodic informational updates to the Secretary of State (SOS). Failure to meet these requirements results in late fees and the eventual administrative dissolution of your IRA LLC. A dissolved entity loses its legal rights to operate, which may freeze your plan’s bank accounts and jeopardize the tax-advantaged status of your retirement assets.
Primary Filing: Annual Report.
Due Date: By the last day of your anniversary month.
Due date for first year filing: You must file an Initial Report within 120 days of formation (see Section 3). Your first Annual Report is due the following year.
Earliest date you may file: 180 days before the expiration date.
State Filing Fee: $60.00
Late Penalty: $25.00 (Assessed if filed after the anniversary month deadline).
Portal: Corporations and Charities Filing System (CCFS)
All state-level filing fees for your IRA LLC must be paid directly from the LLC's capital to avoid prohibited transaction violations.
Online Filing: Use the IRA LLC’s business debit card for immediate processing.
Mail Filing: If submitting by mail, use a physical check issued from the IRA LLC bank account.
Prohibited Act Warning: Paying operating expenses such as state fees with personal funds is an "Extension of Credit" to your retirement plan and may result in a prohibited transaction.
IRA LLC entities may be required to obtain a business license if they are “engaging in business” per Washinton RCW 82.04.150, including:
Passive investment income such as interest, dividends, and capital gains is not considered “engaging in business”.
If a business license is required, it can be obtained from the Washington Department of Revenue Apply for a Business License page.
You can verify the current standing of your entity at any time via the Secretary of State’s public database.
Search Tool: Washington Corporations Search (CCFS)
What to look for: Enter your IRA LLC name or UBI Number.
Target Status: The status should reflect "Active".
Suspended Statuses: If the status shows "Administratively Dissolved," immediate action is required.
If your IRA LLC has been administratively dissolved due to a missed Initial or Annual Report, you must complete the reinstatement process:
Timeline: Online reinstatements are often processed immediately or within a few business days.
While the State of Washington may send courtesy email reminders to the registered agent, it is the sole responsibility of the IRA LLC manager to ensure all filings are submitted by the mandated deadlines.
Best Practice: Set a personal recurring calendar reminder for the 1st day of your anniversary month to ensure you have ample time to file the Annual Report.
Agency: Washington Secretary of State - Corporations and Charities Division
Phone: (360) 725-0377
Mailing Address: P.O. Box 40234, Olympia, WA 98504-0234
Email: corps@sos.wa.gov
This information is provided for educational purposes only and should not be interpreted as tax, legal, or investment advice. Readers are encouraged to consult a qualified professional who can offer guidance based on their personal situation. Because state regulations, fees, and official portals change frequently, we cannot guarantee the absolute currency or accuracy of this data; always verify active guidelines directly with the appropriate state agency. If you spot a broken link or an outdated filing requirement, please submit a correction request through our help center portal to help us keep this resource sharp.