Key Takeaways
- Washington recognizes the PLLC as a distinct entity type for licensed professionals (RCW 25.15.045/25.15.046, electing into the RCW 18.100 Professional Service Corporation provisions)
- Washington does not require licensing board pre-approval as a condition of filing
- Filing fee: $200 online ($180 base + $20 digital processing fee), or $180 by other filing channels
- More restricted for PLLCs than for PSCs. A Washington PLLC can only combine professionals licensed under the same subsection of RCW 18.100.050(5) — broader cross-discipline healthcare co-ownership across different subsections is more readily available through the PSC route instead of the PLLC.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Washington — a doctor, lawyer, accountant, or similar occupation — you can form a Professional LLC (PLLC), but you need to maintain at least $1,000,000 in professional liability insurance or your members risk personal liability for claims that coverage would otherwise have covered.
This guide covers exactly how to form a Washington PLLC in 2026 — which professions can use one, the confirmed $1,000,000 insurance requirement, why a multidisciplinary healthcare group might actually want a Professional Service Corporation instead, and the $200 filing cost.
What Is a Washington PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. Washington recognizes the PLLC as a distinct entity type for licensed professionals (RCW 25.15.045/25.15.046, electing into the RCW 18.100 Professional Service Corporation provisions).
Who Needs a PLLC in Washington?
Any licensed profession electing PLLC status may form one — RCW 18.100.050(5)(a) lists more than 20 health care licensing chapters whose licensees are treated as rendering "the same professional services" for co-ownership purposes, alongside physicians, dentists, attorneys, CPAs, architects, engineers, and veterinarians under RCW Title 18.
Do I Need Licensing Board Approval First?
No blanket pre-approval gate has been identified requiring a licensing board to sign off before Washington's Corporations & Charities Division accepts your Certificate of Formation. Filers self-attest their professional eligibility, with the profession's own board enforcing licensure requirements after the fact rather than pre-clearing the filing itself.
Because there's no pre-filing board approval step, your Washington PLLC can be formed as soon as your Certificate of Formation is accepted — but you remain responsible for confirming eligibility under RCW 18.100.050(5)(a), since the Division isn't verifying license compatibility for you at filing.
How to Form a Washington PLLC
- Filing agency: Washington Secretary of State, Corporations & Charities Division
- Form: Certificate of Formation — Professional Limited Liability Company (PLLC)
- Filing fee: $200 online ($180 base + $20 digital processing fee), or $180 by other filing channels
- Processing time: About 5 business days online; 2-3 weeks by mail
- Expedited option: +$100 for 3-business-day expedited processing
- Name requirement: Must contain "Professional Limited Liability Company," "Professional Limited Liability" plus "Co.," or the abbreviation "P.L.L.C."/"PLLC"
Who Can Own a Washington PLLC?
Membership is restricted to professionals licensed under the SAME SUBSECTION of RCW 18.100.050(5) — a notably stricter rule than Washington's own separate Professional Service Corporation (PSC) statute. Per a 2020 Washington Attorney General Opinion (AGO 2020 No. 5), PSCs allow all of the roughly 12+ enumerated healthcare professions listed in the statute to co-own a single entity without this same-subsection percentage restriction, while PLLCs are held to the narrower same-subsection rule.
More restricted for PLLCs than for PSCs. A Washington PLLC can only combine professionals licensed under the same subsection of RCW 18.100.050(5) — broader cross-discipline healthcare co-ownership across different subsections is more readily available through the PSC route instead of the PLLC.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A Washington PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper.
Washington has a confirmed statutory requirement: if a PLLC's licensed members are required to be licensed to practice, and the PLLC fails to maintain a policy of professional liability insurance, bond, or other evidence of financial responsibility of at least $1,000,000, members become personally liable to the extent that insurance would have covered the liability. This is a hard, quotable dollar figure — don't let your Washington PLLC's coverage lapse below $1,000,000.
How Is a Washington PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Washington has no individual or corporate income tax, so a Washington PLLC's pass-through profit isn't taxed at the state level on either front.
Washington PLLCs owe the state's Business & Occupation (B&O) tax on gross receipts rather than net income. As of October 1, 2025, the "Service and Other Activities" classification — which covers most professional services — moved to a tiered structure: 1.5% under $1 million in gross receipts, 1.75% from $1 million to $5 million, and 2.1% above $5 million. An annual report fee of roughly $60-70 is also due to the Secretary of State (verify the current figure at filing).
How to Set Up Your Washington PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Any licensed profession electing PLLC status may form one — RCW 18.100.050(5)(a) lists more than 20 health care licensing chapters whose licensees are treated as rendering "the same professional services" for co-ownership purposes, alongside physicians, dentists, attorneys, CPAs, architects, engineers, and veterinarians under RCW Title 18.
Step 2 — Get licensing board sign-off if required.
No blanket pre-approval gate has been identified requiring a licensing board to sign off before Washington's Corporations & Charities Division accepts your Certificate of Formation. Filers self-attest their professional eligibility, with the profession's own board enforcing licensure requirements after the fact rather than pre-clearing the filing itself. Because there's no pre-filing board approval step, your Washington PLLC can be formed as soon as your Certificate of Formation is accepted — but you remain responsible for confirming eligibility under RCW 18.100.050(5)(a), since the Division isn't verifying license compatibility for you at filing.
Step 3 — File your formation documents.
File the Certificate of Formation — Professional Limited Liability Company (PLLC) with Washington Secretary of State, Corporations & Charities Division, $200 online ($180 base + $20 digital processing fee), or $180 by other filing channels.
Step 4 — Appoint a registered agent.
Washington calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Membership is restricted to professionals licensed under the SAME SUBSECTION of RCW 18.100.050(5) — a notably stricter rule than Washington's own separate Professional Service Corporation (PSC) statute. Per a 2020 Washington Attorney General Opinion (AGO 2020 No. 5), PSCs allow all of the roughly 12+ enumerated healthcare professions listed in the statute to co-own a single entity without this same-subsection percentage restriction, while PLLCs are held to the narrower same-subsection rule.
Step 6 — Address malpractice insurance requirements.
Washington has a confirmed statutory requirement: if a PLLC's licensed members are required to be licensed to practice, and the PLLC fails to maintain a policy of professional liability insurance, bond, or other evidence of financial responsibility of at least $1,000,000, members become personally liable to the extent that insurance would have covered the liability. This is a hard, quotable dollar figure — don't let your Washington PLLC's coverage lapse below $1,000,000.
Step 7 — Handle ongoing state compliance.
Washington PLLCs owe the state's Business & Occupation (B&O) tax on gross receipts rather than net income. As of October 1, 2025, the "Service and Other Activities" classification — which covers most professional services — moved to a tiered structure: 1.5% under $1 million in gross receipts, 1.75% from $1 million to $5 million, and 2.1% above $5 million. An annual report fee of roughly $60-70 is also due to the Secretary of State (verify the current figure at filing). Washington has no individual or corporate income tax, so a Washington PLLC's pass-through profit isn't taxed at the state level on either front.
Step 8 — Watch for Washington-specific PLLC traps.
The most distinctive Washington quirk is the PSC-vs-PLLC ownership gap: per AGO 2020 No. 5, a Washington PLLC restricts co-ownership to the same subsection of RCW 18.100.050(5), while the separate Professional Service Corporation statute allows a much broader mix of healthcare professions to co-own one entity — a multidisciplinary healthcare group may actually be better served by a PSC than a PLLC in Washington.
Where LLC Attorney Fits In
LLC Attorney doesn't form Washington PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Washington LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Washington PLLC?
Talk to an attorney before forming your Washington PLLC if you're combining licensed professionals across different subsections of RCW 18.100.050(5), if you want to confirm whether a PSC would better serve a multidisciplinary healthcare group than a PLLC, or if you need help structuring your $1,000,000 professional liability coverage to satisfy the statutory requirement.
Is Washington a State Where PLLC Formation Is More Complex?
Washington is more complex than most states on two fronts: the confirmed $1,000,000 malpractice insurance requirement creates real personal-liability exposure if coverage lapses, and the PSC-vs-PLLC ownership gap means a multidisciplinary healthcare group may actually be better served by a Professional Service Corporation than a PLLC, since PSCs allow broader cross-subsection co-ownership under RCW 18.100.050(5) that PLLCs don't.
How LLC Attorney Can Help Washington Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Washington rules right — here's what we do offer.
- Standard LLC or corporation formation in Washington, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Washington.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Washington Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Washington, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. Washington recognizes the PLLC as a distinct entity type under RCW 25.15.045/25.15.046, which elects into the Professional Service Corporation provisions of RCW 18.100 for governance and liability purposes.
Any licensed profession electing PLLC status may form one, including physicians, dentists, attorneys, CPAs, architects, and engineers, alongside the more than 20 health care licensing chapters listed in RCW 18.100.050(5)(a).
No. No blanket pre-approval gate requires a licensing board to sign off before the Corporations & Charities Division accepts your Certificate of Formation — filers self-attest eligibility, with the board enforcing licensure after the fact.
The Washington PLLC filing fee is $200 online ($180 base plus a $20 digital processing fee), or $180 through other filing channels.
Membership is restricted to professionals licensed under the same subsection of RCW 18.100.050(5) — a stricter rule than Washington's separate Professional Service Corporation statute, which allows broader cross-discipline healthcare ownership.
More restricted than you might expect. A Washington PLLC can only combine professionals licensed under the same subsection of RCW 18.100.050(5); broader cross-discipline healthcare co-ownership is more readily available through Washington's separate Professional Service Corporation (PSC) route.
A Washington PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional.
Yes — Washington has a confirmed statutory requirement that a PLLC maintain at least $1,000,000 in professional liability insurance, bond, or other financial-responsibility evidence. If coverage falls below that threshold, members become personally liable to the extent insurance would have covered the liability.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Washington or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.