Washington Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Washington Department of Revenue | No Income Tax • LLC / PartnershipWashington LLC & Partnership Tax Extension
Washington does not impose a state income tax on LLCs or partnerships. There is no Washington LLC or partnership income tax return to file, and no Washington income tax extension to request. LLC members and partners who operate in Washington pay no Washington income tax on their distributive share of LLC or partnership income.
Washington LLC State Tax Obligations
Washington LLCs have no state income tax return obligation. However, LLCs conducting business in Washington must register for and remit Business & Occupation (B&O) tax on their Washington gross receipts. B&O tax rates vary by classification–retailing (0.471%), services (1.5%), manufacturing (0.484%), and others–and apply regardless of whether the LLC is profitable. LLCs with annual B&O tax liability exceeding $2,500 file and pay monthly; below that threshold, quarterly or annual filing may be available. Confirm the LLC's B&O tax classification and filing frequency with the Washington Department of Revenue independently of any federal extension timeline.
Washington LLC Compliance Summary
- File IRS Form 7004 before March 16, 2026 if the federal LLC partnership return (Form 1065) needs more time–Washington requires no state income tax extension.
- Confirm Washington B&O tax registration, classification, and filing frequency through the Washington Department of Revenue–B&O tax obligations are independent of the federal extension timeline.
- Advise LLC members in other states to address their home-state income tax obligations on their distributive share of LLC income independently.
- No Washington income tax return is required at any deadline for LLC or partnership income.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Washington return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Washington return by No Return Required
How to Pay
Washington requires online payment for tax amounts of $750 or more. Submit electronically via the Washington Online Tax Extension Payment portal. For amounts under $750, complete Washington Department of Revenue | No Income Tax and mail with your payment.
Washington Online Payment Portal
Submit electronically through the Washington Online Tax Extension Payment system. Required for all payments $750 and above.
Washington Department of Revenue | No Income Tax by Check
Download Washington Department of Revenue | No Income Tax and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 47464
Olympia, WA 98504
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay | No Washington income tax. B&O tax late payment penalty applies. |
LLC / Partnership Quick Reference
| State Abbreviation | WA |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Return Required |
| Payment Due | No State Income Tax (100% of tax owed) |
| Payment Form | Washington Department of Revenue | No Income Tax |
| Online Payment | Washington Online Tax Extension Payment |
| State Agency | Washington Department of Revenue |
| Failure to File Penalty | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay Penalty | No Washington income tax. B&O tax late payment penalty applies. |
Washington Business Tax Extension – S Corporation
Washington Department of Revenue | No Income Tax • S CorporationWashington S Corporation Tax Extension
Washington does not impose a state income tax on S corporations or their shareholders. There is no Washington S corporation income tax return to file, and no Washington income tax extension to request. Washington S corporation shareholders pay no Washington income tax on their pass-through share of S corporation income.
Washington S Corporation State Tax Obligations
Washington S corporations have no state income tax return obligation. The Washington S corporation election has no state tax significance beyond federal purposes–Washington does not recognize the federal S election for state income tax because Washington has no income tax. Washington S corporations operating in the state must confirm their B&O tax registration and filing obligations with the Washington Department of Revenue. B&O tax rates depend on business classification–services (1.5%), retailing (0.471%), manufacturing (0.484%), and other categories. Washington S corporation shareholders who reside in states with income taxes must report their distributive share of S corporation income on their home-state returns.
Washington S Corporation Compliance Summary
- File IRS Form 7004 before March 16, 2026 if the federal S corporation return (Form 1120-S) needs more time–Washington requires no state income tax extension.
- Confirm Washington B&O tax registration and filing obligations through the Washington Department of Revenue.
- Advise Washington S corporation shareholders who reside in other states to address their home-state income tax obligations on their pass-through share of S corporation income.
- No Washington S corporation income tax return is required at any deadline.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Washington return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Washington return by No Return Required
How to Pay
Washington requires online payment for tax amounts of $750 or more. Submit electronically via the Washington Online Tax Extension Payment portal. For amounts under $750, complete Washington Department of Revenue | No Income Tax and mail with your payment.
Washington Online Payment Portal
Submit electronically through the Washington Online Tax Extension Payment system. Required for all payments $750 and above.
Washington Department of Revenue | No Income Tax by Check
Download Washington Department of Revenue | No Income Tax and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 47464
Olympia, WA 98504
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay | No Washington income tax. B&O tax late payment penalty applies. |
S Corporation Quick Reference
| State Abbreviation | WA |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Return Required |
| Payment Due | No State Income Tax (100% of tax owed) |
| Payment Form | Washington Department of Revenue | No Income Tax |
| Online Payment | Washington Online Tax Extension Payment |
| State Agency | Washington Department of Revenue |
| Failure to File Penalty | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay Penalty | No Washington income tax. B&O tax late payment penalty applies. |
Washington Business Tax Extension – C Corporation
Washington Department of Revenue | No Income Tax • C CorporationWashington C Corporation Tax Extension
Washington does not impose a state income tax on C corporations. There is no Washington C corporation income tax return to file, and no Washington income tax extension to request. C corporations incorporated or doing business in Washington pay no Washington income tax on their taxable income. Washington is one of a small number of states with no corporate income or franchise tax based on net income, making it attractive for corporate formation and operations.
Washington C Corporation State Tax Obligations
Washington C corporations have no state income tax or franchise tax return obligation based on net income. However, Washington C corporations with Washington gross receipts must pay B&O tax based on their classification and gross receipts. B&O tax rates range from 0.138% (wholesaling) to 1.5% (services)–there is no deduction for costs of goods sold, payroll, or other expenses. Washington also imposes a Real Estate Excise Tax (REET) on real estate transactions and a Public Utility Tax on utility companies operating in Washington. Confirm all applicable Washington excise and gross-receipts taxes with the Washington Department of Revenue.
Washington C Corporation Compliance Summary
- File IRS Form 7004 before April 15, 2026 if the federal C corporation return (Form 1120) needs more time–Washington requires no state income tax extension.
- Confirm Washington B&O tax registration and filing obligations through the Washington Department of Revenue–B&O tax applies on gross receipts, not net income.
- Confirm applicability of any Washington Real Estate Excise Tax, Public Utility Tax, or other gross-receipts excise taxes based on the C corporation's Washington activities.
- No Washington C corporation income tax return is required at any deadline.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Washington return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Washington return by No Return Required
How to Pay
Washington requires online payment for tax amounts of $750 or more. Submit electronically via the Washington Online Tax Extension Payment portal. For amounts under $750, complete Washington Department of Revenue | No Income Tax and mail with your payment.
Washington Online Payment Portal
Submit electronically through the Washington Online Tax Extension Payment system. Required for all payments $750 and above.
Washington Department of Revenue | No Income Tax by Check
Download Washington Department of Revenue | No Income Tax and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 47464
Olympia, WA 98504
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay | No Washington income tax. B&O tax late payment penalty applies. |
C Corporation Quick Reference
| State Abbreviation | WA |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Return Required |
| Payment Due | No State Income Tax (100% of tax owed) |
| Payment Form | Washington Department of Revenue | No Income Tax |
| Online Payment | Washington Online Tax Extension Payment |
| State Agency | Washington Department of Revenue |
| Failure to File Penalty | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay Penalty | No Washington income tax. B&O tax late payment penalty applies. |
Washington Business Tax Extension – Fiduciary
Washington Department of Revenue | No Income Tax • FiduciaryWashington Fiduciary Tax Extension
Washington does not impose a state income tax on trusts or estates. There is no Washington fiduciary income tax return to file, and no Washington fiduciary tax extension to request. Trusts and estates administered in Washington, and beneficiaries who are Washington residents, owe no Washington income tax on trust or estate income. Washington's absence of an income tax makes it a favorable jurisdiction for trust formation and administration–trust assets held in Washington trusts grow entirely free of Washington income tax.
Washington Fiduciary State Obligations
Washington trusts and estates have no state income tax return obligation. However, Washington imposes a capital gains tax of 7% on long-term capital gains above $262,000 (for 2025) realized by individuals–this tax may apply to trust beneficiaries who are Washington residents and receive capital gain distributions, but the tax does not apply to trusts as entities. Confirm whether any Washington beneficiaries of the trust may have Washington capital gains tax obligations on distributions received. The Washington Department of Revenue administers Washington's capital gains tax–confirm applicability before the April 15, 2026 federal extension deadline.
Washington Fiduciary Compliance Summary
- File IRS Form 7004 before April 15, 2026 to extend the federal fiduciary return (Form 1041) to October 15, 2026–Washington requires no state fiduciary income tax extension.
- Confirm whether any Washington-resident beneficiaries may owe Washington capital gains tax on capital gain distributions from the trust.
- Advise beneficiaries in other states to address their home-state income tax obligations on trust distributions independently.
- No Washington fiduciary income tax return is required at any deadline.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Washington return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Washington return by No Return Required
How to Pay
Washington requires online payment for tax amounts of $750 or more. Submit electronically via the Washington Online Tax Extension Payment portal. For amounts under $750, complete Washington Department of Revenue | No Income Tax and mail with your payment.
Washington Online Payment Portal
Submit electronically through the Washington Online Tax Extension Payment system. Required for all payments $750 and above.
Washington Department of Revenue | No Income Tax by Check
Download Washington Department of Revenue | No Income Tax and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 47464
Olympia, WA 98504
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay | No Washington income tax. B&O tax late payment penalty applies. |
Fiduciary Quick Reference
| State Abbreviation | WA |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Return Required |
| Payment Due | No State Income Tax (100% of tax owed) |
| Payment Form | Washington Department of Revenue | No Income Tax |
| Online Payment | Washington Online Tax Extension Payment |
| State Agency | Washington Department of Revenue |
| Failure to File Penalty | No Washington income tax. B&O tax: 5% per month, up to 25%. |
| Failure to Pay Penalty | No Washington income tax. B&O tax late payment penalty applies. |
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