Dispute Resolution Services

From the 2024 DOR Tax Exemption Study

Det. No. 21-0088, 41 WTD 401 (November 30, 2022) 401 Cite as Det. No. 21-0088, 41 WTD 401 (2022) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Correction of ) D E T E R M I N A T I O N Assessments of ) ) No. 21-0088 ) . . . ) Registration No. . . . ) . . . ) Registration No. . . . ) . . . ) Registration No. . . . ) . . . ) Registration No. . . . ) . . . ) Registration No. . . . ) [1] RCW 82.04.460; RCW 82.04.462; RCW 82.32A.030; WAC 458-20-19402: APPORTIONABLE INCOME – ANNUAL RECONCILIATION FILING REQUIREMENT – CORRECTED TAX RETURN. Taxpayers earning apportionable income are required to file annual reconciliation returns by October 31 of the following year. This allows taxpayers to “true up” their reporting when complete information is available, and to avoid penalties on any additional tax due. A taxpayer’s mistake or lack of knowledge that it had reportable apportionable income does not relieve it of the duty to file an annual reconciliation tax return. [2] RCW 82.04.462; RCW 82.32.090; RCW 82.32.105; WAC 458-20-228: ANNUAL RECONCILATION – PENALTIES. Failure to timely file annual reconciliations