---
title: "Washington PLLC Formation: Requirements, Fees & the $1M Insurance Rule 2026 | LLC Attorney"
description: "How to form a Professional LLC in Washington in 2026: the confirmed $1,000,000 malpractice insurance requirement, the PSC-vs-PLLC ownership gap, filing fees, and how liability protection actually works."
canonical: https://llcattorney.com/states/wa/pllc-formation-washington
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source_path: /states/wa/pllc-formation-washington
---

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.
-   Same-day PLLC formation available through LLC Attorney, at no markup on state fees

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.

YesPLLC available as a distinct entity

$1MRequired malpractice insurance minimum

$200Online filing fee

Same subsectionCo-ownership rule under RCW 18.100.050(5)

## 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.

Ready to Launch Your Business in Washington?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation)

### If LLC Attorney Does It for You

1.  Submit your profession, license number, and ownership details at llcattorney.com.
2.  LLC Attorney forms your Washington PLLC, coordinating any required licensing board approval before filing.
3.  Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions.

## 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.

## What You Actually Get With LLC Attorney's Washington PLLC Formation

The part of Washington PLLC formation that trips people up isn't the filing fee — it's the $1,000,000 insurance requirement and knowing whether your specific ownership mix qualifies under the PLLC's same-subsection rule or would be better served by a PSC. LLC Attorney gets both right from the start.

-   PLLC formation in Washington, starting at $149.
-   Licensing board coordination and ownership-eligibility review handled for your specific profession.
-   Filing paperwork drafted for Washington's actual requirements — not a generic multi-state template.
-   Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.

Washington's $1,000,000 insurance requirement and its narrower PLLC ownership rule compared to a PSC both carry real consequences if missed — LLC Attorney makes sure your Washington PLLC is structured and insured correctly from day one.

## Ready to Form Your Washington PLLC?

LLC Attorney forms Washington PLLCs for licensed professionals, coordinating the licensing board approval step and serving as your registered agent once your PLLC is approved. See our [full pricing](/pricing) for all service tiers.

Ready to Launch Your Business in Washington?Follow our fast, easy process to get started right now.[Form My Washington PLLC](https://app.llcattorney.com/formation?intake_type=formation)

## Frequently Asked Questions

### Does Washington offer a PLLC as a separate entity type?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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.

### Which licensed professions need a PLLC in Washington?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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).

### Does Washington require licensing board approval before forming a PLLC?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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.

### How much does it cost to form a PLLC in Washington?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

The Washington PLLC filing fee is $200 online ($180 base plus a $20 digital processing fee), or $180 through other filing channels.

### Who can own a Washington PLLC?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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.

### Can a Washington PLLC combine multiple licensed professions?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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.

### What liability protection does a Washington PLLC actually provide?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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.

### Does Washington require malpractice insurance for a PLLC?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

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.

### Does LLC Attorney form PLLCs?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Yes. LLC Attorney helps licensed professionals in Washington form the correct entity type for their profession, starting at $149.

## Related Washington Resources

-   [Washington LLC Formation](/states/wa/llc-formation-washington)
-   [Washington Registered Agent](/states/wa/registered-agent-washington)
-   [Washington EIN Number](/states/wa/ein-number-washington)