The Washington Department of Revenue (DOR) released a notice announcing a number of extensions and FAQs about the tax relief available due to the COVID-19 pandemic.
Notable provisions include:
- Monthly filers are still expected to file return as due, even if the filer is unable to pay. March returns are due Monday, April 27 (because the 25th falls on a Saturday).
- For quarterly filers, the Quarter 1, 2020, tax return deadline has been extended to June 30, 2020.
- For annual filers, the 2019 annual tax return deadline has been extended to June 15, 2020.
- DOR advises that taxpayers who are unable to pay their tax at the time the tax return is due can request an extension by telephone or email, even if the request is made after the due date. While the notice infers that DOR will grant all such requests, it does not expressly say so.
- The notice is silent regarding application of penalties or interest to late payments of tax returns, which is in contrast to the express statement that penalties and interest will be waived for taxpayers who are currently on a payment plan if the payment plan is extended.
- The notice advised that DOR has authority to waive interest through April 17, 2020, but provides no information as to how DOR intends to exercise that authority. DOR is expecting that its authority will be extended but such extension requires legislative approval.
We recommend that any business that anticipates having difficulty filing or paying their Washington tax return contact the Department of Revenue to request an extension as earlier as possible and to expressly request that penalties and interest will be waived in connection with the extension.