Quarterly 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 0057 (9-3-25)

# Instructions for Determining your

Quarterly Small Business Credit (SBC) I f 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. 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. 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.

REV 41 0057 (9-3-25) Quarterly Small Business Credit Table 1

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: At Least But Less Than At Least But Less Than At Least But Less Than $0 $480 Equal to the Net of B&O Tax Due $640 $645 $320 $805 $810 $155 $480 $485 $480 $645 $650 $315 $810 $815 $150 $485 $490 $475 $650 $655 $310 $815 $820 $145 $490 $495 $470 $655 $660 $305 $820 $825 $140 $495 $500 $465 $660 $665 $300 $825 $830 $135 $500 $505 $460 $665 $670 $295 $830 $835 $130 $505 $510 $455 $670 $675 $290 $835 $840 $125 $510 $515 $450 $675 $680 $285 $840 $845 $120 $515 $520 $445 $680 $685 $280 $845 $850 $115 $520 $525 $440 $685 $690 $275 $850 $855 $110 $525 $530 $435 $690 $695 $270 $855 $860 $105 $530 $535 $430 $695 $700 $265 $860 $865 $100 $535 $540 $425 $700 $705 $260 $865 $870 $95 $540 $545 $420 $705 $710 $255 $870 $875 $90 $545 $550 $415 $710 $715 $250 $875 $880 $85 $550 $555 $410 $715 $720 $245 $880 $885 $80 $555 $560 $405 $720 $725 $240 $885 $890 $75 $560 $565 $400 $725 $730 $235 $890 $895 $70 $565 $570 $395 $730 $735 $230 $895 $900 $65 $570 $575 $390 $735 $740 $225 $900 $905 $60 $575 $580 $385 $740 $745 $220 $905 $910 $55 $580 $585 $380 $745 $750 $215 $910 $915 $50 $585 $590 $375 $750 $755 $210 $915 $920 $45 $590 $595 $370 $755 $760 $205 $920 $925 $40 $595 $600 $365 $760 $765 $200 $925 $930 $35 $600 $605 $360 $765 $770 $195 $930 $935 $30 $605 $610 $355 $770 $775 $190 $935 $940 $25 $610 $615 $350 $775 $780 $185 $940 $945 $20 $615 $620 $345 $780 $785 $180 $945 $950 $15 $620 $625 $340 $785 $790 $175 $950 $955 $10 $625 $630 $335 $790 $795 $170

$955 $960 $5 $630 $635 $330 $795 $800 $165 $960 More $0 $635 $640 $325 $800 $805 $160 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: At Least But Less Than At Least But Less Than At Least But Less Than $0 $165 Equal to the Net of B&O Tax Due $220 $225 $110 $280 $285 $50 $165 $170 $165 $225 $230 $105 $285 $290 $45 $170 $175 $160 $230 $235 $100 $290 $295 $40 $175 $180 $155 $235 $240 $95 $295 $300 $35 $180 $185 $150 $240 $245 $90 $300 $305 $30 $185 $190 $145 $245 $250 $85 $305 $310 $25 $190 $195 $140 $250 $255 $80 $310 $315 $20 $195 $200 $135 $255 $260 $75 $315 $320 $15 $200 $205 $130 $260 $265 $70 $320 $325 $10 $205 $210 $125 $265 $270 $65 $325 $330 $5 $210 $215 $120 $270 $275 $60 $330 More $0 $215 $220

$115 $275 $280 $55