An extension to file is not an extension to pay tax.
Washington has no individual or corporate income tax, so there is no annual return extension in the sense other states use. Businesses instead file periodic excise tax returns (primarily the Business and Occupation, or B&O, tax) through the Combined Excise Tax Return, and extensions of that filing deadline are narrow and discretionary.
| Item | Detail |
|---|---|
| Automatic | No - must be requested before the return's due date, and only for good cause |
| Qualifying reasons | Computer system failure, lost/destroyed/stolen records, medical emergency, natural disaster |
| Not a qualifying reason | Financial hardship (recession, poor cash flow, business slowdown) |
| Length | Most extensions are under 30 days; longer or permanent extensions require a deposit |
| Deposit requirement | Extensions beyond 30 days (or permanent extensions beyond 10 days) require a deposit equal to the estimated tax liability for the period |
| How to request | My DOR, phone (360-705-6705), or secure email |
| Authority | Wash. Admin. Code §458-20-228(13) |