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Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster. Learn more about disaster relief.

COVID-19 Business Relief Measures End Sept 30, 2021

The Governor’s Proclamation 20-20 established business relief measures related to interest, fees, penalties, and due dates during the COVID-19 pandemic.

The proclamation was effective from February 29, 2020, through September 30, 2021. When the proclamation was rescinded, the related relief measures also ended.

Payment Extensions

If you are unable to pay your tax return by the due date, you may request a payment extension.

  • Request a payment extension before the due date.
  • File your return by the original due date even if you are unable to pay.

You may request a payment extension using one of the following methods:

  • Self-Initiated Extension – Qualifying businesses have the option of self-initiating a 14-day extension by applying in My DOR
  • Secure Message - Send a secure email using My DOR to request an extension.
  • Call - Revenue’s customer service team is available to help at 360-705-6705, Mon - Fri 8 a.m. to 5 p.m. (except closed Wed 8 a.m. to 9 a.m.).

Payment Plans

If you are unable to pay your tax return by the extended payment due date and don’t already have a payment plan, you have several options:

If you have an existing payment plan and need to delay a payment or make an adjustment, please contact your Revenue Agent directly to discuss options that may be available.

Interest Waivers

Revenue will waive interest from February 29, 2020 through September 30, 2021 when Proclamation 20-20 ended. At that time, interest will begin accruing on outstanding balances.

Tax returns filed and paid in full by the extended due date are considered timely, and will not incur interest.

Questions and Answers

  • If your business is negatively impacted by the COVID-19 pandemic and has received an audit appointment letter, please contact the auditor to discuss the situation and options available.
  • Audit team members will remain flexible in scheduling audits and continue encouraging electronic records to support social distancing.
What if I missed the due date and need an extension?

If you missed the due date, request a penalty waiver when filing and paying your return along with an explanation of how the COVID-19 pandemic caused the delay.

I already received an extension on a tax return, but still can't pay my return in full by the new due date. Can I get another extension?

No, multiple extensions can’t be granted for a single return. If you are unable to pay your return by the extended due date, please contact your local field office to inquire about payment options. You should still file the return by its due date and any payment you can make will reduce the penalty amount due.

What if I have been, or need to work with the Department on a collection related issue?

If you are struggling to pay your tax liability due to COVID-19, our Revenue Agents are available to assist you. Cases will be handled based on each business’s unique situation. For assistance, please contact your Revenue Agent or local field office.

What if I have a payment plan with the Department?

Contact your Revenue Agent to discuss your situation and options available. If your existing electronic payment plan has scheduled payments automatically debited from your account and you wish to adjust the payment amount or date, please contact your Revenue Agent before the scheduled payment date. 

What if I'm scheduled for an audit or under audit right now?
  • If your business is negatively impacted by the COVID-19 pandemic and has received an audit appointment letter, please contact the auditor to discuss the situation and options available.
  • Audit team members will remain flexible in scheduling audits and continue encouraging electronic records to support social distancing.
What happens if I am late renewing my business license during this time period?

The Department will waive the BLS delinquency fee on late renewals of licenses expiring February 2020 through September 2021, the last full calendar month prior to the Proclamation 20-20 end date.

The Department does not have the authority to extend business license expiration dates. If your license endorsements expired and you have not renewed, check with the state or local regulatory agency for your endorsement to determine if continued operation is allowed.

Is relief available for periods prior to the COVID-19 State of Emergency?

No. Penalties and interest accrued prior to February 29, 2020, will not be waived.

What if I'm late applying for or renewing my non-profit property tax exemption?

The Department will waive penalties for nonprofit applications and renewals for exempt property through September 30, 2021 when Proclamation 20-20 ended.

What if I have questions about paying my property taxes?

Please contact your local county treasurer.

What about estate tax returns?

Estates filing a Washington Estate Tax Return that are negatively impacted by the COVID-19 crisis can request an extension for the return and/or payment through September 30, 2021 when Proclamation 20-20 ended. Extension requests for payments will be reviewed on a case by case basis.

To request an extension or get more case specific information, please contact the Estate Tax Team at 360-704-5906, Option 2 or at estates@dor.wa.gov.

 

More information

Guidance for COVID-19 related temporary business activities

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