Washington EIN: No Wage Tax, an ESD Number and a UBI
Last updated November 1, 2026 · Written by the EIN Registration filing team
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We file the SS-4 for you. EIN typically emailed in 2 to 4 business days (about 11 by fax).
After your EIN in Washington
| Account | Agency | Number you get | Register |
|---|---|---|---|
| State income tax withholding | None | Washington does not tax wages | Not needed |
| Unemployment insurance | Washington Employment Security Department | ESD number, 12 digits (11 digits plus a check digit) | Business License Application |
| Sales tax | Washington Department of Revenue | Business license with sales tax registration | Business License Application |
Washington's Business License Application with the Department of Revenue registers the business with the Department and adds any city, county and state endorsements. When you indicate you are hiring, the same application registers you for workers' compensation with Labor and Industries and unemployment insurance with ESD, and each agency then sends its own account information.
Washington does not allow private workers' compensation coverage. A Washington employer's workers' comp account is with the Department of Labor and Industries, which collects quarterly reports and premiums based on the business's industry and its workers' hours, separately from the unemployment reports filed with ESD.
Washington tells employers to file the hiring update to their business license no sooner than 90 days before the first hire. Once the Labor and Industries and ESD accounts exist, their quarterly reports are required even in quarters with no active employees or hours to report.
Also on the Washington list
- Apply for the Washington state business license through the Department of Revenue's Business License Application. The application asks for the EIN, opens the business and occupation tax account, and adds city endorsements in the same filing.
- File the initial report with the Secretary of State shortly after formation, then the annual report each year by the end of the anniversary month.
Agency sites checked November 1, 2026 · All 50 states
What is different about Washington
- Washington issues one Unified Business Identifier, a nine-digit UBI number, that the Secretary of State, the Department of Revenue, the Employment Security Department and Labor and Industries all share. The UBI is assigned at formation and is the number every later state filing asks for, alongside the federal EIN.
- Washington has no personal or corporate income tax. Instead it taxes gross receipts through the business and occupation tax, filed with the Department of Revenue, and nearly every business needs a state business license from the Department even if it never collects sales tax.
- A Washington LLC owes the Secretary of State an initial report soon after formation, separate from and in addition to the annual report. The initial report names the governors and is where most first-year delinquencies come from, because owners assume the certificate of formation was the only filing.
Before you apply
The SS-4 must match the Washington Secretary of State, Corporations and Charities Division filing; its UBI number (for example 603-123-456) is a state index, not a tax ID.
Married couple as the only owners? Washington is a community property state, so the LLC can be treated as a disregarded entity rather than a partnership that files a return every year. The choice is made on the SS-4, and our application asks about it.
Washington EIN questions
How do I get an EIN number in Washington?
File IRS Form SS-4 after the Washington Secretary of State, Corporations and Charities Division approves any formation filing; there is no Washington EIN application. Washington's Business License Application with the Department of Revenue registers the business with the Department and adds any city, county and state endorsements. When you indicate you are hiring, the same application registers you for workers' compensation with Labor and Industries and unemployment insurance with ESD, and each agency then sends its own account information.
Is there a Washington EIN or state tax ID number?
No; only the IRS issues EINs (also called the FEIN or federal tax ID). Washington's own numbers are the UBI number from the Washington Secretary of State, Corporations and Charities Division, the ESD number from the Washington Employment Security Department, and the business license with sales tax registration from the Washington Department of Revenue.
Does Washington have state income tax withholding?
No. Washington does not tax wage income, so there is no state withholding account to open. The payroll registration Washington does have is unemployment insurance, with the Washington Employment Security Department through Business License Application. Employers still collect Paid Family and Medical Leave and WA Cares premiums and report them to the Employment Security Department.
Where do I register for Washington unemployment insurance?
With the Washington Employment Security Department, online through Business License Application. It assigns an ESD number, 12 digits (11 digits plus a check digit), a separate number from the EIN.
Do I need a Washington business license with sales tax registration?
Only if you sell what Washington taxes. The Washington Department of Revenue issues it through Business License Application, and your returns are filed under its number, not the EIN.
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Sources
- Washington Secretary of State, Corporations and Charities
- Washington Department of Revenue, apply for a business license
- Washington Employment Security Department: Register your business
- Washington Employment Security Department: Esd.wa.gov
- Washington Employment Security Department: Hiring employees
- Washington Employment Security Department: 30165
- Washington Department of Revenue: Retail sales tax
- Washington income tax: Income tax
- Washington income tax: Employers
- Washington, combined registration: How to get a workers compensation account
- Washington: Do I need a workers comp account
You can also apply for an EIN directly with the IRS at irs.gov at no cost.