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 the following criteria:
Note: You do not have to include the following types of income when determining whether you meet the above criteria:
If your business is currently assigned a monthly, quarterly, or annual filing status and you think your business would qualify for active non-reporting, please contact us using My DOR or call us at 360-705-6705 to request a filing status change.
It is your responsibility to maintain proper financial records and notify the department if your business exceeds the income threshold for active non-reporting status. If at any time your gross income exceeds the threshold, a tax return must be filed and any tax due paid. Late filing and payment will cause penalties and interest to be assessed.
Call the Business Registration section at 360-705-6211 or contact your local Department of Revenue field office if your account exceeds the thresholds. We will assign a reporting frequency and make tax returns available through your My DOR account so you can report your taxes.
Businesses have a number of rights and responsibilities in regard to their tax obligations. One of your most important responsibilities is to notify the department of changes that require an update on your account. In addition to the change noted above, other changes may include:
You can notify the department of any changes to your business' status:
Businesses performing any of these transactions are required to be registered and submit and remit retail sales tax on their tax returns. If you have any questions about whether you should collect retail sales tax or if you feel you do not qualify for the active non-reporting status, please contact us immediately. You will be assigned a reporting frequency and begin receiving tax returns through My DOR.
To pay use tax:
Washington Department of Revenue
Business Registration Section
PO Box 47476
Olympia, WA 98504-7476