The Department anticipates issuing a new Excise Tax Advisory (ETA) titledB&O Deduction for Affiliated Qualified Employers of Record. This Excise Tax Advisory (ETA) clarifies when a person is a qualified employer of record eligible for a business and occupation (B&O) tax deduction from gross income for employee costs under RCW 82.04.43393 when the person is providing paymaster services. The ETA includes related examples. The Department plans to file for issuance on or after June 23, 2014. Stakeholder feedback should be provided no later than June 20, 2014.
View the draft ETA
If you have any comments, please provide them to Chris Coffman at ChrisC@dor.wa.gov.