Extensions for requesting a Rule 100 review

Can the time for requesting a review be extended?

Yes. However, extension requests must be made in writing prior to the assessment's due date.

How do I request an extension?

Write to:

Washington State Department of Revenue
Administrative Review and Hearings Division
PO Box 47460
Olympia, WA 98504-7460
DORARHDadmin@dor.wa.gov

If you have questions, please call (360) 534-1335

How long are extensions granted?

Extensions are granted when the taxpayer requires more time to prepare. An initial extension may be granted for up to 30 days.

Can I get additional extensions?

Upon request, the Administrative Review and Hearings Division may grant an additional extension of two weeks.

After I receive my decision, can I get an extension for filing with the Board of Tax Appeals?

No. The Board of Tax Appeals is separate from the Department of Revenue. The Department does not have authority to grant extensions with the Board of Tax Appeals.