Monthly Combined Excise Tax Return — Form & Instructions

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 0056 (9-3-25)

# Instructions for Determining your

Monthly 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)
$
Other B&O Credits
$
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.

Monthly Small Business Credit
Table 1
If your net B&O tax is Your Small Business B&O Tax Credit is:
At Least
$0
$160
$165
$170
Note:
$175
Keep this
$180 table as a
$185 reference for
$190 future returns or access it at the $195
Department's
$200 website at
$205 dor.wa.gov.
$210
$215
$220
$225
$230
$235
$240
$245
$250
$255
$260
$265
$270
$275
$280
$285
$290
$295
$300
$305
$310
$315
$320
But Less Than
$160
$165
$170
$175
$180
$185
$190
$195
$200
$205
$210
$215
$220
$225
$230
$235
$240
$245
$250
$255
$260
$265
$270
$275
$280
$285
$290
$295
$300
$305
$310
$315
$320
More
Table 2
Equal to the Net B&O Tax Due
$160
$155
$150
$145
$140
$135
$130
$125
$120
$115
$110
$105
$100
$95
$90
$85
$80
$75
$70
$65
$60
$55
$50
$45
$40
$35
$30
$25
$20
$15
$10
$5
$0
If your net B&O tax is Your Small Business B&O Tax Credit is:
At Least
$0
$55
$60
$65
$70
$75
$80
$85
$90
$95
$100
$105
$110
REV 41 0056 (9-3-25)
But Less Than
$55
$60
$65
$70
$75
$80
$85
$90
$95
$100
$105
$110
More
Equal to the Net B&O Tax Due
$55
$50
$45
$40
$35
$30
$25
$20
$15
$10
$5
$0