Ownership
Ownership Changes: Business Reporting
While ownership changes are not recorded by the Secretary of State, the Department of Revenue requires Controlling Interest questions recorded in the Secretary of State's Annual Report and Amended Annual Report filings.
Each link below directs you to our Filings, Forms & Information page for details on the selected service type, or to related internal or external resources.
- Step 1: Contact the Department of Revenue (DOR)
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Direct ownership-related inquiries to the Department of Revenue. Contact the Department of Revenue.
Controlling Interest Questions:
- Question 2 specifically asks “In the past 12 months, has there been a transfer of at least 16 ⅔ percent of the ownership, stock, or other financial interest in the entity?”
- The business entity must answer this question, based on their own determination.
- Question 2 specifically asks “In the past 12 months, has there been a transfer of at least 16 ⅔ percent of the ownership, stock, or other financial interest in the entity?”
- Step 2: If DOR directs you to the Secretary of State
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If instructed to report ownership changes to the Secretary of State, refer to the different scenarios below for the option(s) available.
Each link below directs you to our Filings, Forms & Information page for details on the selected service type.
- Statement of Correction: A Statement of Correction is used to fix errors in a filing recorded with the Secretary of State. The original document will remain unchanged, but the filing system data will be updated to reflect the correction.
- Filing Fee: $30
Timing Matters:
- If the business is within the Annual Report Filing Window (within 180-days of the Annual Report Due Date), an Annual Report can be filed.
- Filing Fee:
- $60 – Nonprofits RCW 24.03A (default fee) or $20 (the $20 reduced fee requires gross revenue certification)
- $70 – Profit Business Entity Types, including LLC
- $10 - Nonprofit Miscellaneous & Mutual Corporation (RCW 24.06)
- $10 - Corporation Sole
- Filing Fee:
- If the business is outside of the Annual Report filing window (more than 180-days before the Annual Report Due Date), an Amended Annual Report can be filed.
- Filing Fee: $10
- Statement of Correction: A Statement of Correction is used to fix errors in a filing recorded with the Secretary of State. The original document will remain unchanged, but the filing system data will be updated to reflect the correction.