Delinquency penalty and interest waivers

From the 2024 DOR Tax Exemption Study

Det. No. 14-0397, 34 WTD 332 (July 31, 2015) 335 The Department also may waive late penalties, if the taxpayer has a good payment history as specified in RCW 82.32.105(2) for the prior 24 months. RCW 82.32.105(2) provides taxpayers with a “24 month” provision under which: The department shall waive or cancel the penalty imposed under RCW 82.32.090(1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if: (a) The taxpayer requests the waiver for a tax return required to be filed under RCW 82.32.045, 82.14B.061, 82.23B.020, 82.27.060, 82.29A.050, or 84.33.086; and (b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of twenty-four months immediately preceding the period covered by the return for which the waiver is being requested. Under Rule 228(9)(b)(i)(B), however: If a taxpayer has obtained a tax registration endorsement with the department prior to engaging in business within the state and has engaged in business activities for a period less than twenty-four months, the taxpayer is eligible for the waiver if the taxpayer had no delinq