Washington business and occupation tax return

File the combined excise tax return on the schedule the Department of Revenue assigned: monthly, quarterly or annually.

When: By the last day of the 1st month after each quarter.
Agency: Washington Department of Revenue
Applies to: Every company registered in Washington.
Fee: Tax on gross receipts at a rate set by activity; small businesses get a credit that can reduce it to zero
If missed: 9% late penalty, rising to 29%
Source: dor.wa.gov, read October 22, 2026

Jay explains

Washington has no income tax. Businesses pay a business and occupation tax on gross receipts instead, filed on the Department of Revenue's combined excise tax return. The Department assigns a monthly, quarterly or annual schedule; quarterly returns are due by the last day of the month after the quarter and annual returns by April 15. Dates here assume quarterly. A nonprofit owes the tax on business income only: contributions, grants and qualifying fundraising income are not taxed, and a nonprofit with no business income may have nothing to file.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

October 31, 2026
January 31, 2027
April 30, 2027
July 31, 2027
October 31, 2027
January 31, 2028
April 30, 2028
July 31, 2028

Also in Washington

Washington annual report Washington annual report Washington annual report Washington nonprofit annual report Washington charitable organization registration renewal Washington workers' compensation premium report Washington unemployment insurance wage report Washington Paid Leave and WA Cares premium report Washington sales tax return

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Washington keys its report to this date. Add it and the calendar places it.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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