The Department anticipates issuing a new Excise Tax Advisory (ETA) titled B&O Deduction for Affiliated Qualified Employers of Record. This 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 requests comments and stakeholder feedback related to this ETA no later than April 9, 2015. After review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.
View the draft ETA
If you have any comments, please provide them to Jeannette Gute at JeannetteG@dor.wa.gov.