Washington State unemployment tax?

Hi,

The good news is you don't have to pay any unemployment taxes for Washington.

Some types of business may not have to report all employees. Non-covered employees are not eligible to receive unemployment benefits. If you ... own a business, or are a part of a Limited Liability Company or Limited Liability Partnership, you do not report owners, but you must report all employees. (Source)

You do need to register LLC members with the Employment Security Department on this form. An FAQ is available here.

The not so good news is you will have to pay the Federal Unemployment Tax(FUTA). There is a cooperative relationship between the Federal & State Unemployment Insurance. So if you pay UI tax to the state you get break on the federal rate. Since you don't pay the state, you pay the feds. But it's only 6.2% of the first 7000 for a total of $434. Report this on Form 940 (due 1/31) since the total due is under $500 you can pay the tax due with the return. Otherwise quarterly depositing rules apply.

I hope this helps.
L:)