- Manufacturers and processors for hire of commercial airplanes or component parts of commercial airplanes.
- Non-manufacturers engaged in the business of aerospace product development.
- Certified FAR repair stations.
- Aerospace tooling manufacturers.
Performing research, design and engineering activities to develop an aerospace product or aerospace product line. Activities must be performed in Washington to qualify for this credit.
- No application required.
- Aerospace Credit for Aerospace Product Development Spending worksheet completed for each reporting period the credit is taken. This worksheet is part of the online return.
- Annual Tax Performance Report filed by May 31 of the following year.
- Electronic filing required.
Expires July 1, 2040.
For questions about the credit, call Taxpayer Account Administration at 360-705-6216.