A UBI number for a business is the nine-digit Unified Business Identifier that Washington State assigns to every registered business. It links your accounts with the Department of Revenue, the Department of Labor & Industries, and the Employment Security Department, so a single number works across all three instead of a separate ID for each.1Department of Revenue. Business Licensing and Renewals FAQs If you earn money from business activity in Washington, you almost certainly need one.
UBI Number vs. Federal EIN
These are two different numbers from two different governments, and most Washington businesses need both. An Employer Identification Number is a federal tax ID issued by the IRS; you need one if your business is a partnership, LLC, or corporation, or if you have employees for federal payroll-tax purposes.2Internal Revenue Service. Employer Identification Number A UBI is a Washington State identifier that covers state taxes, workers’ compensation, unemployment insurance, and any state or city endorsements your business requires.1Department of Revenue. Business Licensing and Renewals FAQs
Order matters if you’re forming an LLC, corporation, or limited partnership. You register the entity with the Washington Secretary of State first and receive your UBI through that process. You then use that UBI when applying for your business license through the Department of Revenue.3FileLocal. Frequently Asked Questions – FileLocal
When You Need a UBI Number
Washington requires registration in any of these situations:
- Your gross business income reaches $12,000 or more per year.
- You plan to hire employees within the next 90 days.
- You’re selling a taxable product or service and need to collect sales tax.
- You owe business and occupation (B&O) tax or other fees to the Department of Revenue.
- You’re operating under any name other than your full legal name.
- You’re forming an LLC, corporation, or limited partnership.
- You need a state license or endorsement for your profession or activity.
Any one of these triggers the requirement on its own. Revenue under $12,000 doesn’t exempt you if any of the others apply.1Department of Revenue. Business Licensing and Renewals FAQs
How to Apply
Gather your paperwork first. You’ll need the business’s legal name, structure, physical and mailing address, phone, and email. For each owner, partner, or corporate officer, the application asks for full name, home address, Social Security Number or Individual Taxpayer Identification Number, and date of birth.4Washington Department of Revenue. Apply for a New Business License Corporations, partnerships, and LLCs also need a federal EIN, which you can get for free in minutes from the IRS.2Internal Revenue Service. Employer Identification Number Sole proprietors without employees can use their SSN or ITIN. Have a short description of what the business does and your start date ready too.
The fastest route is online through the Department of Revenue’s My DOR portal, which runs on a Secure Access Washington (SAW) login. Online applications process in roughly 10 business days. Paper applications sent by mail can take up to six weeks. If your application includes city or state endorsements that need approval from another agency, add two to three weeks to either timeline.5Washington Department of Revenue. Apply for a Business License
Fees
Opening a new business or reopening a closed one costs a non-refundable $50 processing fee. If you’re adding endorsements to an existing location rather than opening a new business, the fee drops to $10. These are separate from any individual endorsement or trade-name fees that apply to your situation.6Washington Department of Revenue. Variable Business License Processing Fees
After Approval
Once processing is complete, the Department of Revenue sends your UBI number by email or through the My DOR portal. Keep it accessible. You’ll use it on every state tax return, on reports to Labor & Industries, and any time you deal with Washington State agencies about your business.
Annual Renewal
A UBI isn’t a one-time task. Most city and state endorsements attached to your business license have to be renewed every year. The Department of Revenue sends a renewal notice about a month before expiration, and you need to renew all endorsements, submit any required documents, and pay the fees by the expiration date on that notice.7Washington Department of Revenue. Get or Renew Your Business License
Miss the deadline and a delinquency fee kicks in. It’s calculated as 50 percent of your renewal fee and capped at $150. The Department of Revenue will waive it only for an undisputable department error, or if you have a clean 24-month renewal history and ask for the waiver.8Washington State Legislature. RCW 19.02.085 – Licensing Fees, Business License Delinquency Fee, Rate, Disposition
Changing Your Business Structure
If you convert your business’s legal structure, for example turning a sole proprietorship into an LLC, Washington treats it as a new business. You submit a new business license application and get a new UBI number. The old one doesn’t carry over, and because your old tax accounts, endorsements, and filings are all tied to it, you’ll need to close out the old number and set up fresh accounts under the new one.9Washington Department of Revenue. Change Your Business Structure
Closing a Business
When you stop operating in Washington, close your business license rather than letting it lapse, or renewal notices and potential delinquency fees will keep piling up. For LLCs, corporations, and limited partnerships, voluntary closure goes through the Secretary of State. Once closed, the UBI number and filing history are permanently deactivated and can’t be reactivated. Corporations have an extra step: they need a Revenue Clearance Certificate from the Department of Revenue before filing closure documents with the Secretary of State.10Washington Secretary of State. Voluntary Business Closure Sole proprietors and general partnerships close their license directly through the Department of Revenue’s My DOR portal.
Looking Up a UBI Number
If you need to find your own UBI or verify another company’s, Washington has two free public search tools. The Department of Revenue’s Business Lookup accepts searches by business name, trade name, owner or officer name, or UBI/account ID.11Washington Department of Revenue. Business Lookup The Secretary of State’s Corporations and Charities Filing System covers LLCs, corporations, and other registered entities and also accepts UBI searches.12Washington Secretary of State. Washington Corporations and Charities Filing System Both are useful for confirming that a vendor or contractor is properly registered.