Multiple Activities Tax Credit (MATC) Schedule C

Washington State
Department of Revenue
Taxpayer Account Admin.
PO Box 47476
Olympia WA 98504-7476
NAME
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State of Washington
Multiple Activities Tax Credit

# Schedule C 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.

Column 1
ACTIVITY WHICH RESULTS Taxable
IN A TAX CREDIT Amount
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 PART 1 - EXTERNAL CREDITS "Taxes Paid To Other States"
Column 2 Column 3 Column 4
B & O Gross Receipts Taxes Paid
Line Total
Taxes
Paid Other Non-Washington Foreign Countries Code Credit U.S. States Local Govts. and Territories
Multiple Activities Tax Credit Subtotal
$0.00 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.

Column 1

# ACTIVITY WHICH RESULTS IN A TAX CREDIT

Taxable
Amount
F. Washington extracted products manufactured in Washington
G. Washington extracted products sold in Washington
H. Washington manufactured products sold in Washington PART II - INTERNAL CREDITS "Taxes Paid To Washington State"
Column 2 Column 3
Business And Occupation Tax Reported
Line Total
Extracting Manufacturing Wholesaling Retailing Code Credit
Multiple Activities Tax Credit Subtotal
$0.00 of taxes paid to Washington State.
Credit
Enter the total credits from Part I and Part II in this box and transfer the amount to
$0.00
ID 800 the Multiple Activities Tax Credit line on the Combined Excise Tax Return 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) Print This Form