WA DOR matc-schedule-c — Multiple Activities Tax Credit (MATC) Schedule C

# preamble

State of Washington Multiple Activities Tax Credit

# Schedule C NAME Account ID

# FIRM NAME

ATTACHED TO: EXCISE TAX RETURN Period Year

# INSTRUCTIONS FOR PART I

Use Part 1 ONLY if you have paid taxes to other states with respect to activities also taxable in Washington. 1. Find the Activity (A through E) which applies to your business (more than one activity may apply). 2. Enter in Column 1 the taxable amount pertaining to that activity as reported on the Combined Excise Tax Return. 3. Enter in Column 2 the amount of Washington B & O Tax due on the amount in Column 1. 4. Enter in Column 3 the amount of gross receipts tax paid to other states under the appropriate heading. 5. Enter in Column 4 the lesser of the amounts entered in Columns 2 and 3. 6. Add all amounts in Column 4 and enter in the Subtotal Box. PART 1 - EXTERNAL CREDITS "Taxes Paid To Other States" Column 1 Column 2 Column 3 Column 4 ACTIVITY WHICH RESULTS Taxable B & O Taxes Gross Receipts Taxes Paid Line Total

IN A TAX CREDIT Amount Paid Other U.S. States Non-Washington Local Govts. Foreign Countries and Territories Code Credit A. Sales in Washington of products extracted outside of Washington

B. Sales in Washington of products manufactured outside of Washington

C. Washington manufactured products extracted outside of Washington

D. Washington extracted products sold outside of Washington

E. Washington manufactured products sold outside of Washington

Multiple Activities Tax Credit Subtotal of taxes paid to other states

# INSTRUCTIONS FOR PART II

Use Part II ONLY if you have reported taxable amounts under two or more Washington B & O tax classifications. Make no entries in the shaded boxes. 1. Find the Activity (F, G or H) which applies to your business (more than one activity may apply). 2. Enter in Column 1 the taxable amount pertaining to this activity. 3. Enter in Column 2 the B & O Tax applicable to this activity under the appropriate heading(s). (Use the appropriate tax rates for your activities as shown on the Combined Excise Tax Return, Column 5). 4. For Activity F enter in Column 3 the tax amount listed under Extracting. 5. For Activity G combine the amounts entered under wholesaling and retailing and enter the result in Column 3. 6. For Activity H combine the amounts entered under wholesaling and retailing. Enter in Column 3 the lesser of the manufacturing or the combined wholesaling and retailing amount. 7. Add all amounts in Column 3 and enter in Subtotal Box. PART II - INTERNAL CREDITS "Taxes Paid To Washington State" ACTIVITY WHICH RESULTS Column 1 Column 2 Column 3

# IN A TAX CREDIT

Taxable Business And Occupation Tax Reported Line Total

Amount Extracting Manufacturing Wholesaling Retailing Code Credit F. Washington extracted products manufactured in Washington

G. Washington extracted products sold in Washington

H. Washington manufactured products sold in Washington

Multiple Activities Tax Credit Subtotal of taxes paid to Washington State. Enter the total credits from Part I and Part II in this box and transfer the amount to the Multiple Activities Tax Credit line on the Combined Excise Tax Return Credit ID 800

For tax assistance visit dor.wa.gov or call 360-705-6705. To inquire about the availability of this form in an alternate format for the visually impaired, please call 360-705-6715. Teletype (TTY) users may use the Washington Relay Service by calling 711. REV 40 0014 (6/25/19)

Washington State Department of Revenue Taxpayer Account Admin. PO Box 47476 Olympia WA 98504-7476