Rebuild what was reported
Organizes each Washington excise return period and the receipts factor used during the year.
Workflow preview
See what the annual reconciliation workflow does
For businesses with apportionable income, the workflow compares what was reported during the year with the year's actual Washington receipts factor, calculates the true-up, and prepares the supporting filing package.
Due even when nothing changed
The reconciliation is not a correction you file when something went wrong. Apportioning businesses owe it every year, whether the percentage moved or not, and whether anything is owed or not.
A deadline nobody mentions
It is due October 31 of the following year — ten months after the year ends, long after the last return for it was filed and everyone stopped thinking about it.
Only if you're taxable elsewhere
Apportionment applies once a business is taxable in another state as well — an office or staff there, or over $100,000 of receipts attributed to it (RCW 82.04.067).
Workflow preview
What Annual Reconciliation does
The signed-in workspace keeps the complete reconciliation together, from the figures on the returns already filed through the actual state-by-state revenue, apportionment analysis, and final true-up.
The working tool is available after you sign in.
This public page shows capabilities and deliverables only. It does not collect your facts, accept documents, or calculate a personalized result.
Log in or create a free account to use it.
Map actual revenue
Keeps the year's apportionable receipts by state and the support for Washington attribution decisions.
Work out the final factor
Applies the taxability and throw-out rules to determine the actual Washington receipts factor.
Calculate the true-up
Compares the year's reporting with the final factor and identifies the resulting difference.
What the tool produces
- A saved, resumable reconciliation matter with period-by-period reported figures.
- The supported receipts factor and a clear explanation of the true-up.
- A working-paper spreadsheet and draft supporting memo.
- A filing packet arranged in the Department's field order.
Not sure how the percentage is worked out?
The reconciliation compares what you reported during the year against the receipts factor your actual income turned out to support. Which state a service belongs to is its own question, and Washington answers it with a seven-step cascade that starts with where the customer received the benefit. Our apportionment tool preview explains that process, and Solomon answers the harder attribution questions with citations.
For the deadline, refunds, interest, and penalties, read our apportionment and annual reconciliation guide.
Preview the apportionment tool