Extensions for requesting a Rule 100 review
Extension of time to file
An extension of time to file may be requested. However, extension requests must be made in writing prior to the assessment's due date.
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 [1]
If you have questions, please call (360) 534-1335
Length of extension
Extensions are granted when the taxpayer requires more time to prepare. An initial extension may be granted for up to 30 days.
Additional extensions
Upon request, the Administrative Review and Hearings Division may grant an additional extension of two weeks.
Board of Tax Appeals extensions
The Department does not have authority to grant extensions to file at the Board of Tax Appeals.
More information
What Department actions are reviewable? [2]
Rule 100 reviews
- Starting a Rule 100 review [3]
- Extensions for requesting a Rule 100 review
- Rule 100 Hearings [4]
- Rule 100 Decisions [5]
- Rule 100 Small claims review [6]
- Rule 100 Letter ruling review [7]
- Rule 100 Executive level review [8]
- Rule 100 Reconsideration requests [9]
- Rule 100 Further appeal rights [10]
- Rule 100 Settlements [11]
- Publishing your Rule 100 decision [12]
APA Appeals
- What is an APA appeal? [13]
- Revocation of your business license [14]
- Reseller permit appeals [15]
- Unclaimed property appeals [16]
- Other APA appeals [17]
Other information
What Department actions are reviewable? [2]
Rule 100 reviews
- Starting a Rule 100 review [3]
- Extensions for requesting a Rule 100 review
- Rule 100 Hearings [4]
- Rule 100 Decisions [5]
- Rule 100 Small claims review [6]
- Rule 100 Letter ruling review [7]
- Rule 100 Executive level review [8]
- Rule 100 Reconsideration requests [9]
- Rule 100 Further appeal rights [10]
- Rule 100 Settlements [11]
- Publishing your Rule 100 decision [12]
APA Appeals
- What is an APA appeal? [13]
- Revocation of your business license [14]
- Reseller permit appeals [15]
- Unclaimed property appeals [16]
- Other APA appeals [17]