All Washington employers.
Employ a qualified employee for a full-time position located in Washington for at least two consecutive full calendar quarters on or after October 1, 2016 and before June 30, 2022.
- Individual cap - 20% of the wages and benefits paid to the qualified employee not to exceed $1,500 for that employee
- Statewide cap - $500,000 per fiscal year
- There is no cap for the business claiming the credit aside from the caps noted above
- Credits are claimed electronically through your tax filing account in My DOR
- You may claim a credit, if the qualified employee has been employed by you for at least two consecutive full calendar quarters
- Annual Tax Performance Report required by May 31st of the following year
- Electronic filing of all documents required
Credits may be earned through June 30, 2022
No credits may be claimed after June 30, 2023
For questions about the credit, call Taxpayer Account Administration at 360-705-6214.