Annual Combined Excise Tax Return — Form & Instructions

# preamble

For tax assistance or to inquire about this form in an alternate format, please call 360‐705‐6705. Teletype (TTY) users may use the Washington Relay Service by calling 711. REV 41 0058 (9/3/25) 1

# Instructions for Determining your

Annual Small Business Credit (SBC)

If you need assistance determining your percentage of taxable income, follow steps 1 through 3 in the worksheet below. If you answer "yes" to question 1 below, use Table 1. • Was 50% or more of your taxable income reported under Service and Other Activities, Gambling Contests of Chance, For Profit Hospitals, Scientific R&D, and/or Real Estate Commissions? If you answer "yes" to question 2 below, use Table 2. • Was less than 50% of your taxable income reported under Service and Other Activities, Gambling Contests of Chance, For Profit Hospitals, Scientific R&D, and/or Real Estate Commissions? Once you determine which credit table to use, follow steps 4 through 7 below to calculate your net B&O tax due.

Small Business Credit Table Worksheet (For your use only) Determine your percentage Step 1: Add together the B&O taxable income you're reporting for these classifications: Service and Other Activities $ Gambling Contests of Chance $ For Profit Hospitals; Scientific R&D $ Real Estate Commissions $ Total $ Step 2: Enter the total of your taxable income for all B&O classifications $

Step 3: Divide the total from step 1 by the amount in step 2 %

Determine your net B&O tax due Step 4: Enter the total amount of tax due for all B&O classifications $ Step 5: Add together the credit amounts taken for: Multiple Activities Credit (MATC) $ International Service Credit $ Total $ Step 6: Subtract the Step 5 total from the Step 4 amount. This net B&O tax due amount is used to determine your SBC. $

Step 7: Using the table determined in the questions above, calculate your SBC based on the amount in Step 6. Write the amount of your SBC in the Credits section on page 2 of your return on the Small Business B&O Tax Credit line.

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If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: $0 $1,920 Equal to the Net B&O Tax Due $2,100 $2,105 $1,740 $2,285 $2,290 $1,555 $1,920 $1,925 $1,920 $2,105 $2,110 $1,735 $2,290 $2,295 $1,550 $1,925 $1,930 $1,915 $2,110 $2,115 $1,730 $2,295 $2,300 $1,545 $1,930 $1,935 $1,910 $2,115 $2,120 $1,725 $2,300 $2,305 $1,540 $1,935 $1,940 $1,905 $2,120 $2,125 $1,720 $2,305 $2,310 $1,535 $1,940 $1,945 $1,900 $2,125 $2,130 $1,715 $2,310 $2,315 $1,530 $1,945 $1,950 $1,895 $2,130 $2,135 $1,710 $2,315 $2,320 $1,525 $1,950 $1,955 $1,890 $2,135 $2,140 $1,705 $2,320 $2,325 $1,520 $1,955 $1,960 $1,885 $2,140 $2,145 $1,700 $2,325 $2,330 $1,515 $1,960 $1,965 $1,880 $2,145 $2,150 $1,695 $2,330 $2,335 $1,510 $1,965 $1,970 $1,875 $2,150 $2,155 $1,690 $2,335 $2,340 $1,505 $1,970 $1,975 $1,870 $2,155 $2,160 $1,685 $2,340 $2,345 $1,500 $1,975 $1,980 $1,865 $2,160 $2,165 $1,680 $2,345 $2,350 $1,495 $1,980 $1,985 $1,860 $2,165 $2,170 $1,675 $2,350 $2,355 $1,490 $1,985 $1,990 $1,855 $2,170 $2,175 $1,670 $2,355 $2,360 $1,485 $1,990 $1,995 $1,850 $2,175 $2,180 $1,665 $2,360 $2,365 $1,480 $1,995 $2,000 $1,845 $2,180 $2,185 $1,660 $2,365 $2,370 $1,475 $2,000 $2,005 $1,840 $2,185 $2,190 $1,655 $2,370 $2,375 $1,470 $2,005 $2,010 $1,835 $2,190 $2,195 $1,650 $2,375 $2,380 $1,465 $2,010 $2,015 $1,830 $2,195 $2,200 $1,645 $2,380 $2,385 $1,460 $2,015 $2,020 $1,825 $2,200 $2,205 $1,640 $2,385 $2,390 $1,455 $2,020 $2,025 $1,820 $2,205 $2,210 $1,635 $2,390 $2,395 $1,450 $2,025 $2,030 $1,815 $2,210 $2,215 $1,630 $2,395 $2,400 $1,445 $2,030 $2,035 $1,810 $2,215 $2,220 $1,625 $2,400 $2,405 $1,440 $2,035 $2,040 $1,805 $2,220 $2,225 $1,620 $2,405 $2,410 $1,435 $2,040 $2,045 $1,800 $2,225 $2,230 $1,615 $2,410 $2,415 $1,430 $2,045 $2,050 $1,795 $2,230 $2,235 $1,610 $2,415 $2,420 $1,425 $2,050 $2,055 $1,790 $2,235 $2,240 $1,605 $2,420 $2,425 $1,420 $2,055 $2,060 $1,785 $2,240 $2,245 $1,600 $2,425 $2,430 $1,415 $2,060 $2,065 $1,780 $2,245 $2,250 $1,595 $2,430 $2,435 $1,410 $2,065 $2,070 $1,775 $2,250 $2,255 $1,590 $2,435 $2,440 $1,405 $2,070 $2,075 $1,770 $2,255 $2,260 $1,585 $2,440 $2,445 $1,400 $2,075 $2,080 $1,765 $2,260 $2,265 $1,580 $2,445 $2,450 $1,395 $2,080 $2,085 $1,760 $2,265 $2,270 $1,575 $2,450 $2,455 $1,390 $2,085 $2,090 $1,755 $2,270 $2,275 $1,570 $2,455 $2,460 $1,385 $2,090 $2,095 $1,750 $2,275 $2,280 $1,565 $2,460 $2,465 $1,380 $2,095 $2,100 $1,745 $2,280 $2,285 $1,560 $2,465 $2,470 $1,375

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If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: $2,470 $2,475 $1,370 $2,650 $2,655 $1,190 $2,830 $2,835 $1,010 $2,475 $2,480 $1,365 $2,655 $2,660 $1,185 $2,835 $2,840 $1,005 $2,480 $2,485 $1,360 $2,660 $2,665 $1,180 $2,840 $2,845 $1,000 $2,485 $2,490 $1,355 $2,665 $2,670 $1,175 $2,845 $2,850 $995 $2,490 $2,495 $1,350 $2,670 $2,675 $1,170 $2,850 $2,855 $990 $2,495 $2,500 $1,345 $2,675 $2,680 $1,165 $2,855 $2,860 $985 $2,500 $2,505 $1,340 $2,680 $2,685 $1,160 $2,860 $2,865 $980 $2,505 $2,510 $1,335 $2,685 $2,690 $1,155 $2,865 $2,870 $975 $2,510 $2,515 $1,330 $2,690 $2,695 $1,150 $2,870 $2,875 $970 $2,515 $2,520 $1,325 $2,695 $2,700 $1,145 $2,875 $2,880 $965 $2,520 $2,525 $1,320 $2,700 $2,705 $1,140 $2,880 $2,885 $960 $2,525 $2,530 $1,315 $2,705 $2,710 $1,135 $2,885 $2,890 $955 $2,530 $2,535 $1,310 $2,710 $2,715 $1,130 $2,890 $2,895 $950 $2,535 $2,540 $1,305 $2,715 $2,720 $1,125 $2,895 $2,900 $945 $2,540 $2,545 $1,300 $2,720 $2,725 $1,120 $2,900 $2,905 $940 $2,545 $2,550 $1,295 $2,725 $2,730 $1,115 $2,905 $2,910 $935 $2,550 $2,555 $1,290 $2,730 $2,735 $1,110 $2,910 $2,915 $930 $2,555 $2,560 $1,285 $2,735 $2,740 $1,105 $2,915 $2,920 $925 $2,560 $2,565 $1,280 $2,740 $2,745 $1,100 $2,920 $2,925 $920 $2,565 $2,570 $1,275 $2,745 $2,750 $1,095 $2,925 $2,930 $915 $2,570 $2,575 $1,270 $2,750 $2,755 $1,090 $2,930 $2,935 $910 $2,575 $2,580 $1,265 $2,755 $2,760 $1,085 $2,935 $2,940 $905 $2,580 $2,585 $1,260 $2,760 $2,765 $1,080 $2,940 $2,945 $900 $2,585 $2,590 $1,255 $2,765 $2,770 $1,075 $2,945 $2,950 $895 $2,590 $2,595 $1,250 $2,770 $2,775 $1,070 $2,950 $2,955 $890 $2,595 $2,600 $1,245 $2,775 $2,780 $1,065 $2,955 $2,960 $885 $2,600 $2,605 $1,240 $2,780 $2,785 $1,060 $2,960 $2,965 $880 $2,605 $2,610 $1,235 $2,785 $2,790 $1,055 $2,965 $2,970 $875 $2,610 $2,615 $1,230 $2,790 $2,795 $1,050 $2,970 $2,975 $870 $2,615 $2,620 $1,225 $2,795 $2,800 $1,045 $2,975 $2,980 $865 $2,620 $2,625 $1,220 $2,800 $2,805 $1,040 $2,980 $2,985 $860 $2,625 $2,630 $1,215 $2,805 $2,810 $1,035 $2,985 $2,990 $855 $2,630 $2,635 $1,210 $2,810 $2,815 $1,030 $2,990 $2,995 $850 $2,635 $2,640 $1,205 $2,815 $2,820 $1,025 $2,995 $3,000 $845 $2,640 $2,645 $1,200 $2,820 $2,825 $1,020 $3,000 $3,005 $840 $2,645 $2,650

$1,195 $2,825 $2,830 $1,015 $3,005 $3,010 $835

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If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: $3,010 $3,015 $830 $3,190 $3,195 $650 $3,370 $3,375 $470 $3,015 $3,020 $825 $3,195 $3,200 $645 $3,375 $3,380 $465 $3,020 $3,025 $820 $3,200 $3,205 $640 $3,380 $3,385 $460 $3,025 $3,030 $815 $3,205 $3,210 $635 $3,385 $3,390 $455 $3,030 $3,035 $810 $3,210 $3,215 $630 $3,390 $3,395 $450 $3,035 $3,040 $805 $3,215 $3,220 $625 $3,395 $3,400 $445 $3,040 $3,045 $800 $3,220 $3,225 $620 $3,400 $3,405 $440 $3,045 $3,050 $795 $3,225 $3,230 $615 $3,405 $3,410 $435 $3,050 $3,055 $790 $3,230 $3,235 $610 $3,410 $3,415 $430 $3,055 $3,060 $785 $3,235 $3,240 $605 $3,415 $3,420 $425 $3,060 $3,065 $780 $3,240 $3,245 $600 $3,420 $3,425 $420 $3,065 $3,070 $775 $3,245 $3,250 $595 $3,425 $3,430 $415 $3,070 $3,075 $770 $3,250 $3,255 $590 $3,430 $3,435 $410 $3,075 $3,080 $765 $3,255 $3,260 $585 $3,435 $3,440 $405 $3,080 $3,085 $760 $3,260 $3,265 $580 $3,440 $3,445 $400 $3,085 $3,090 $755 $3,265 $3,270 $575 $3,445 $3,450 $395 $3,090 $3,095 $750 $3,270 $3,275 $570 $3,450 $3,455 $390 $3,095 $3,100 $745 $3,275 $3,280 $565 $3,455 $3,460 $385 $3,100 $3,105 $740 $3,280 $3,285 $560 $3,460 $3,465 $380 $3,105 $3,110 $735 $3,285 $3,290 $555 $3,465 $3,470 $375 $3,110 $3,115 $730 $3,290 $3,295 $550 $3,470 $3,475 $370 $3,115 $3,120 $725 $3,295 $3,300 $545 $3,475 $3,480 $365 $3,120 $3,125 $720 $3,300 $3,305 $540 $3,480 $3,485 $360 $3,125 $3,130 $715 $3,305 $3,310 $535 $3,485 $3,490 $355 $3,130 $3,135 $710 $3,310 $3,315 $530 $3,490 $3,495 $350 $3,135 $3,140 $705 $3,315 $3,320 $525 $3,495 $3,500 $345 $3,140 $3,145 $700 $3,320 $3,325 $520 $3,500 $3,505 $340 $3,145 $3,150 $695 $3,325 $3,330 $515 $3,505 $3,510 $335 $3,150 $3,155 $690 $3,330 $3,335 $510 $3,510 $3,515 $330 $3,155 $3,160 $685 $3,335 $3,340 $505 $3,515 $3,520 $325 $3,160 $3,165 $680 $3,340 $3,345 $500 $3,520 $3,525 $320 $3,165 $3,170 $675 $3,345 $3,350 $495 $3,525 $3,530 $315 $3,170 $3,175 $670 $3,350 $3,355 $490 $3,530 $3,535 $310 $3,175 $3,180 $665 $3,355 $3,360 $485 $3,535 $3,540 $305 $3,180 $3,185 $660 $3,360 $3,365 $480 $3,540 $3,545 $300 $3,185 $3,190 $655 $3,365 $3,370 $475 $3,545 $3,550 $295

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If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: $3,550 $3,555 $290 $3,650 $3,655 $190 $3,750 $3,755 $90 $3,555 $3,560 $285 $3,655 $3,660 $185 $3,755 $3,760 $85 $3,560 $3,565 $280 $3,660 $3,665 $180 $3,760 $3,765 $80 $3,565 $3,570 $275 $3,665 $3,670 $175 $3,765 $3,770 $75 $3,570 $3,575 $270 $3,670 $3,675 $170 $3,770 $3,775 $70 $3,575 $3,580 $265 $3,675 $3,680 $165 $3,775 $3,780 $65 $3,580 $3,585 $260 $3,680 $3,685 $160 $3,780 $3,785 $60 $3,585 $3,590 $255 $3,685 $3,690 $155 $3,785 $3,790 $55 $3,590 $3,595 $250 $3,690 $3,695 $150 $3,790 $3,795 $50 $3,595 $3,600 $245 $3,695 $3,700 $145 $3,795 $3,800 $45 $3,600 $3,605 $240 $3,700 $3,705 $140 $3,800 $3,805 $40 $3,605 $3,610 $235 $3,705 $3,710 $135 $3,805 $3,810 $35 $3,610 $3,615 $230 $3,710 $3,715 $130 $3,810 $3,815 $30 $3,615 $3,620 $225 $3,715 $3,720 $125 $3,815 $3,820 $25 $3,620 $3,625 $220 $3,720 $3,725 $120 $3,820 $3,825 $20 $3,625 $3,630 $215 $3,725 $3,730 $115 $3,825 $3,830 $15 $3,630 $3,635 $210 $3,730 $3,735 $110 $3,830 $3,835 $10 $3,635 $3,640 $205 $3,735 $3,740 $105 $3,835 $3,840 $5 $3,640 $3,645 $200 $3,740 $3,745 $100 $3,840 More $0 $3,645 $3,650 $195 $3,745 $3,750 $95

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Table 2

If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: $0 $660 Equal to the Net B&O Tax Due $825 $830 $495 $995 $1,000 $325 $660 $665 $660 $830 $835 $490 $1,000 $1,005 $320 $665 $670 $655 $835 $840 $485 $1,005 $1,010 $315 $670 $675 $650 $840 $845 $480 $1,010 $1,015 $310 $675 $680 $645 $845 $850 $475 $1,015 $1,020 $305 $680 $685 $640 $850 $855 $470 $1,020 $1,025 $300 $685 $690 $635 $855 $860 $465 $1,025 $1,030 $295 $690 $695 $630 $860 $865 $460 $1,030 $1,035 $290 $695 $700 $625 $865 $870 $455 $1,035 $1,040 $285 $700 $705 $620 $870 $875 $450 $1,040 $1,045 $280 $705 $710 $615 $875 $880 $445 $1,045 $1,050 $275 $710 $715 $610 $880 $885 $440 $1,050 $1,055 $270 $715 $720 $605 $885 $890 $435 $1,055 $1,060 $265 $720 $725 $600 $890 $895 $430 $1,060 $1,065 $260 $725 $730 $595 $895 $900 $425 $1,065 $1,070 $255 $730 $735 $590 $900 $905 $420 $1,070 $1,075 $250 $735 $740 $585 $905 $910 $415 $1,075 $1,080 $245 $740 $745 $580 $910 $915 $410 $1,080 $1,085 $240 $745 $750 $575 $915 $920 $405 $1,085 $1,090 $235 $750 $755 $570 $920 $925 $400 $1,090 $1,095 $230 $755 $760 $565 $925 $930 $395 $1,095 $1,100 $225 $760 $765 $560 $930 $935 $390 $1,100 $1,105 $220 $765 $770 $555 $935 $940 $385 $1,105 $1,110 $215 $770 $775 $550 $940 $945 $380 $1,110 $1,115 $210 $775 $780 $545 $945 $950 $375 $1,115 $1,120 $205 $780 $785 $540 $950 $955 $370 $1,120 $1,125 $200 $785 $790 $535 $955 $960 $365 $1,125 $1,130 $195 $790 $795 $530 $960 $965 $360 $1,130 $1,135 $190 $795 $800 $525 $965 $970 $355 $1,135 $1,140 $185 $800 $805 $520 $970 $975 $350 $1,140 $1,145 $180 $805 $810 $515 $975 $980 $345 $1,145 $1,150 $175 $810 $815 $510 $980 $985 $340 $1,150 $1,155 $170 $815 $820 $505 $985 $990 $335 $1,155 $1,160 $165 $820 $825 $500 $990 $995 $330 $1,160 $1,165 $160

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Table 2 If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: If your net B&O tax is Your SBC is: $1,165 $1,170 $155 $1,220 $1,225 $100 $1,275 $1,280 $45 $1,170 $1,175 $150 $1,225 $1,230 $95 $1,280 $1,285 $40 $1,175 $1,180 $145 $1,230 $1,235 $90 $1,285 $1,290 $35 $1,180 $1,185 $140 $1,235 $1,240 $85 $1,290 $1,295 $30 $1,185 $1,190 $135 $1,240 $1,245 $80 $1,295 $1,300 $25 $1,190 $1,195 $130 $1,245 $1,250 $75 $1,300 $1,305 $20 $1,195 $1,200 $125 $1,250 $1,255 $70 $1,305 $1,310 $15 $1,200 $1,205 $120 $1,255 $1,260 $65 $1,310 $1,315 $10 $1,205 $1,210 $115 $1,260 $1,265 $60 $1,315 $1,320 $5 $1,210 $1,215 $110 $1,265 $1,270 $55 $1,320 More $0 $1,215 $1,220 $105 $1,270 $1,275 $50