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Filing frequencies & due dates
Filing frequencies
After you registered your business, we sent you a packet of information. In this packet there is a welcome letter with your:
- Account ID
- Filing frequency (monthly, quarterly, annual)
Filing frequencies are assigned based on what you estimate for your yearly business income. See the table below for annual, quarterly, and monthly details. For additional information, please see WAC 458-20-22801 on Tax reporting frequency. You can request an update to your excise tax account filing frequency by calling our call center at 360-705-6705.
| Frequency | Annual | Quarterly | Monthly |
|---|---|---|---|
| Annual tax liability $1,050 or less |
Annual tax liability $1,051 - $4,800 |
Annual tax liability $4,801 - greater |
|
| Business activities Estimated gross annual income in Washington | |||
| Retail | $0 - $60,000 | $60,000 + | |
| Service | $0 - $60,000 | $60,000 - $100,000 | $100,000 + |
| Manufacturing | $0 - $60,000 | $60,000 - $100,000 | $100,000 + |
| Wholesale | $0 - $60,000 | $60,000 - $100,000 | $100,000 + |
| Specialized activities | Estimated gross annual income in Washington | ||
|---|---|---|---|
| $0 - $60,000 | $60,000 - $100,000 | $100,000 + | |
| Construction | Quarterly | Monthly | Monthly |
| Restaurant | Quarterly | Monthly | Monthly |
| Auto Dealers | Quarterly | Quarterly | Monthly |
| Truck Drivers | Annual | Quarterly | Quarterly |
Due dates
- Monthly returns are due the 25th of every month. (e.g. The June tax return is due July 25.)
- Quarterly returns are due the end of the month following the tax quarter. (e.g. The Quarter 1 (Jan, Feb, Mar) tax return is due April 30.)
- Annual returns are due April 15. (e.g. The Annual 2019 tax return is due April 15, 2020)
If the due date falls on a weekend or legal holiday, the due date is extended to the next business day.
Annual business filers
For your convenience, we’ve compiled all of the helpful information, links, and resources that you’ll need to complete your annual tax return.
Active nonreporters
Businesses that meet certain criteria may be eligible for active non-reporting status. Active non-reporting status means you are actively doing business in Washington, but you are not required to file tax returns. To qualify, your business must meet all the following criteria:
- Business activity does not require the collection of retail sales tax.
- For calendar years starting Jan. 1, 2023, or later, gross proceeds of sales, gross income, or value of products for all business and occupation (B&O) tax classifications is less than $125,000 per year.
- For calendar years before January 1, 2023, gross proceeds of sales, gross income, or value of products for all business and occupation (B&O) tax classifications is less than $28,000 per year; or $46,667 per year for persons generating at least 50% of their income from activities taxable under RCW 82.04.255, 82.04.290(2)(a), and 82.04.285.
- Gross income of the business for all public utility tax (PUT) classifications is less than $24,000 per year.
- The business does not owe any other tax or fee to the Department of Revenue.
