Washington Department of Revenue Forms & Publications
Annual Combined Excise Tax Return — Form & Instructions
Official textdor.wa.gov
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.
If your net B&O tax is If your net B&O tax is Your SBC is:
If your net B&O tax is Your SBC is:
# At Least But Less Than
Text version of this table
| f your net B | &O tax is You | r SBC is: I | f your net B | &O tax is Yo | ur SBC is: | If your net B | &O tax is Yo | ur SBC |
|---|---|---|---|---|---|---|---|---|
| t Least But | Less Than | A | t Least But | Less Than | A | t Least But | Less Than | |
| Equa | l to the Net | |||||||
| $0 | $1,920 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 |
# B&O Tax Due
Text version of this table
| An | nual S | mall Busines | s Credit | ||||||
| Ta | ble 1 | ||||||||
| Con | tinued | ||||||||
| I | f your net B | &O tax is You | r SBC is: I | f your net B | &O tax is You | r SBC is: | If your net B | &O tax is You | r SB |
| A | t Least But | Less Than | A | t Least But | Less Than | A | t Least But | Less Than | |
| $3,010 | $3,015 | $830 | $3,190 | $3,195 | $2,645 | $3,370 | $3,375 | $470 | |
| $3,015 | $3,020 | $825 | $3,195 | $3,200 | $2,645 | $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 |
Text version of this table
| An | nual S | mall Busines | s Credit | ||||||
| Ta | ble 1 | ||||||||
| Con | tinued | ||||||||
| I | f your net B | &O tax is You | r SBC is: I | f your net B | &O tax is You | r SBC is: | If your net B | &O tax is You | r SB |
| A | t Least But | Less Than | A | t Least But | Less Than | A | t Least But | Less Than | |
| $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 |
If your net B&O tax is If your net B&O tax is Your SBC is:
If your net B&O tax is Your SBC is:
Equal to the Net
$0 $660 $825
# B&O Tax Due
Text version of this table
| Tabl | e 2 | |||||||
| your net B& | O tax is Your | SBC is: If | your net B& | O tax is You | r SBC is: | If your net B | &O tax is You | r SB |
| Least But L | ess Than | A | t Least But L | ess Than | A | t Least But | Less Than | |
| Equal | to the Net | |||||||
| $0 | $660 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 |
# At Least But Less Than
Text version of this table
| An | nual S | mall Busin | ess Cre | dit | |||||
| Ta | ble 2 | ||||||||
| Con | tinued | ||||||||
| I | f your net B | &O tax is You | r SBC is: I | f your net B | &O tax is You | r SBC is: | If your net B | &O tax is You | r SB |
| A | t Least But | Less Than | A | t Least But | Less Than | A | t Least But | Less Than | |
| $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 |
Source: view the official PDF
Nearby sections (15 sections)
- business-tax-basics · Business Tax Basics — Overview of Washington…
- clean-fuel-vehicle · Clean Alternative Fuel Passenger Vehicle Leases…
- dairy-fruitveg-seafood · Dairy, Fresh Fruit/Vegetable & Seafood…
- energy-eff-comm-credit · Energy Efficient Commercial Equipment Credit…
- estate-tax-add1 · Estate Tax Addendum 1 — Qualified Terminable Interest…
- estate-tax-add2 · Estate Tax Addendum 2 — Property Used for Farming…
- estate-tax-add3 · Estate Tax Addendum 3 — Qualified Family-Owned…
- estate-tax-add4 · Estate Tax Addendum 4 — Apportionment for…
- estate-tax-instructions · Washington Estate Tax — Filing Instructions
- lodging-addendum · Lodging Addendum — Form & Instructions
- matc-schedule-c · Multiple Activities Tax Credit (MATC) Schedule C
- natural-gas-use-tax · Natural Gas Use Tax — Form & Instructions
- sbc-annual · Annual Combined Excise Tax Return — Form & Instructions
- sbc-monthly · Monthly Combined Excise Tax Return — Form & Instructions
- sbc-quarterly · Quarterly Combined Excise Tax Return — Form &…