Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Education / Audits
Print

Audits

Why am I being audited?

The Department of Revenue (DOR) routinely audits businesses to determine whether state excise taxes were reported and paid correctly. Audits are a learning opportunity for correct excise tax reporting.


What will the auditor review?

The audit period is usually for the four preceding calendar years, plus the current year through the end of the last completed calendar quarter.

An audit of your business activities will cover several major areas, including:

  • Income – verification of proper amounts, classifications, and documentation.
  • Deductions and exemptions – verification of proper amounts, classifications, and documentation.
  • Purchases – verification of retail sales or use tax paid on capital assets, supplies, or articles manufactured for your own use.

The above three categories relate to the major excise taxes you may pay on your tax returns such as:

  • Business and occupation tax
  • Retail sales tax
  • Use tax
  • Public utility tax

What happens after the audit?

You will be notified of the audit findings. The auditor will explain any adjustments to you or your representative before finalizing the audit. If you have information we have not considered or you believe we made a mistake, please contact the auditor promptly.

How to prepare for an audit?

If you're facing an audit, or just want to know more about audits, this video will give you information about what to expect before, during, and after an audit by the Departments of Revenue, Labor and Industries, and Employment Security.

  • Watch how to prepare for an audit video

References

WAC 458-20-100

More information

Audit process questions

Managed audit program

Public works contract clearance

Audit survey

Request a visit from a tax consultant

Publications

The Audit Process (pdf)

Interest rates (pdf)

More information

Audit process questions

Managed audit program

Public works contract clearance

Audit survey

Request a visit from a tax consultant

Publications

The Audit Process (pdf)

Interest rates (pdf)

Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Join our mailing list
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington