Bookkeeping Permit Requirements in Seattle, WA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

2. IRS Preparer Tax Identification Number (PTIN)

   Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

   Official government source

   Free·Immediate (online at IRS.gov)

   Free

   Immediate (online at IRS.gov)

1. Washington Business Registration

   Bookkeeping and accounting businesses structured as an LLC, corporation, or partnership must file with the Washington Secretary of State. Sole proprietors operating under a trade name register that name through the Washington Department of Revenue's Business License Application, not with a county clerk. An LLC is commonly chosen for liability protection.

   Official government source

   $180 Secretary of State filing fee for an LLC, profit corporation, or limited partnership original filing (plus a small online processing fee), then a $70 annual report each year. Optional expedited service is $100 per entity and same-day service $150. Registering a trade name with the Department of Revenue is $5 per name, plus the $50 Business License Application processing fee to open a business or $10 if filed later.·The Secretary of State does not publish a standard turnaround - filings are worked in the order received. Expedited orders ($100) are generally processed within three working days and same-day service ($150) is available; mailed filings are entered the day they are received.

   $180 Secretary of State filing fee for an LLC, profit corporation, or limited partnership original filing (plus a small online processing fee), then a $70 annual report each year. Optional expedited service is $100 per entity and same-day service $150. Registering a trade name with the Department of Revenue is $5 per name, plus the $50 Business License Application processing fee to open a business or $10 if filed later.

   The Secretary of State does not publish a standard turnaround - filings are worked in the order received. Expedited orders ($100) are generally processed within three working days and same-day service ($150) is available; mailed filings are entered the day they are received.

2. Washington Sales/Use Tax Registration (if applicable)

   Bookkeeping and accounting services are taxed in Washington under the Service and Other Activities B&O classification and are not subject to retail sales tax. If the business also sells tangible goods, it must collect and remit retail sales tax. Washington issues no standalone 'seller's permit' — sales tax collection authority is granted through the Department of Revenue Business License Application.

   Official government source

   No separate fee — sales tax collection authority is granted through the WA Business License Application: $50 to open a new business/UBI, or $10 to add an endorsement to an existing license.·About 10 business days if filed online; up to 6 weeks by mail.

   No separate fee — sales tax collection authority is granted through the WA Business License Application: $50 to open a new business/UBI, or $10 to add an endorsement to an existing license.

   About 10 business days if filed online; up to 6 weeks by mail.

1. Seattle General Business License

   All businesses operating within Seattle must obtain a Business License Tax Certificate - called a general business license in FileLocal - from Seattle License and Tax Administration. For a bookkeeping or accounting service this is a straightforward registration; no specialized local certification is required beyond it. Renew annually. The certificate is required regardless of revenue. Seattle B&O tax is owed only above $2,000,000 in annual Seattle taxable gross revenue (threshold raised from $100,000 effective January 1, 2026, with a new $2,000,000 standard deduction), but you must still file and report gross revenue each year. Businesses with $4,000 or less of Seattle revenue and no place of business in the city are exempt from the certificate requirement as of 2026.

   Official government source

   2026 annual fee by Seattle taxable revenue: $73 (under $20,000), $147 ($20,000-$499,999), $667 ($500,000-$1,999,999), $1,604 ($2,000,000-$4,999,999), $3,210 ($5,000,000 or more), plus $10 per branch location. Businesses starting July 1 or later pay half the first-year fee.·Filed online through FileLocal the certificate is usually printable within 2-3 business days; by mail it takes one to six weeks. All certificates expire Dec. 31 and must be renewed annually.

   2026 annual fee by Seattle taxable revenue: $73 (under $20,000), $147 ($20,000-$499,999), $667 ($500,000-$1,999,999), $1,604 ($2,000,000-$4,999,999), $3,210 ($5,000,000 or more), plus $10 per branch location. Businesses starting July 1 or later pay half the first-year fee.

   Filed online through FileLocal the certificate is usually printable within 2-3 business days; by mail it takes one to six weeks. All certificates expire Dec. 31 and must be renewed annually.

2. Seattle Home Business Rules (self-certifying zoning compliance, not a permit)

   Bookkeeping businesses operated from a residence in Seattle must comply with SDCI's home occupation zoning rules (SMC 23.42.050, Director's Rule 8-87) — live in the unit, use only small identification signage, no client foot traffic that changes the residential character. This is self-certified; there is no application, fee, or city permit to obtain. Online-only bookkeeping businesses typically comply easily.

   Official government source

   Not applicable — no permit fee (self-certified compliance)·Not applicable — no application process

   Not applicable — no permit fee (self-certified compliance)

   Not applicable — no application process

Official Sources

• Seattle Business Licensing
• IRS PTIN Requirements for Tax Return Preparers
• IRS EIN Application

Related Guides