Washington Multiple Activities Tax Credit Schedule C

Multiple Activities Tax Credit Schedule C
Schedule C
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State of Washington
Multiple Activities Tax Credit
Schedule C

Washington State
Department of Revenue
Taxpayer Account Admin.
PO Box 47476
Olympia WA 98504-7476

NAME

Account ID

FIRM NAME
ATTACHED TO:

EXCISE TAX RETURN
Period

Year

INSTRUCTIONS FOR PART I

1.
2.
3.
4.
5.
6.

Use Part 1 ONLY if you have paid taxes to other states with respect to activities also taxable in Washington.
Find the Activity (A through E) which applies to your business (more than one activity may apply).
Enter in Column 1 the taxable amount pertaining to that activity as reported on the Combined Excise Tax Return.
Enter in Column 2 the amount of Washington B & O Tax due on the amount in Column 1.
Enter in Column 3 the amount of gross receipts tax paid to other states under the appropriate heading.
Enter in Column 4 the lesser of the amounts entered in Columns 2 and 3.
Add all amounts in Column 4 and enter in the Subtotal Box.

ACTIVITY WHICH RESULTS
IN A TAX CREDIT

Column 1

Column 2

Taxable
Amount

B&O
Taxes
Paid

PART 1 - EXTERNAL CREDITS “Taxes Paid To Other States”
Column 3
Gross Receipts Taxes Paid
Other
U.S. States

Non-Washington
Local Govts.

Line
Foreign Countries Code
and Territories

A.

Sales in Washington of products
extracted outside of Washington

67

B.

Sales in Washington of products
manufactured outside of Washington

67

C.

Washington manufactured products
extracted outside of Washington

67

D.

Washington extracted products sold
outside of Washington

68

E.

Washington manufactured products
sold outside of Washington

68

Multiple Activities Tax Credit Subtotal
of taxes paid to other states

Column 4
Total
Credit

$0.00

INSTRUCTIONS FOR PART II

1.
2.
3.
4.
5.
6.
7.

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.
Find the Activity (F, G or H) which applies to your business (more than one activity may apply).
Enter in Column 1 the taxable amount pertaining to this activity.
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).
For Activity F enter in Column 3 the tax amount listed under Extracting.
For Activity G combine the amounts entered under wholesaling and retailing and enter the result in Column 3.
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.
Add all amounts in Column 3 and enter in Subtotal Box.
ACTIVITY WHICH RESULTS
IN A TAX CREDIT

Column 1
Taxable
Amount

PART II - INTERNAL CREDITS “Taxes Paid To Washington State”
Column 2
Business And Occupation Tax Reported
Extracting

Manufacturing

Wholesaling

Retailing

Column 3
Line
Code

F.

Washington extracted products
manufactured in Washington

16

G.

Washington extracted products
sold in Washington

16

H.

Washington manufactured products
sold in Washington

07

Multiple Activities Tax Credit Subtotal
of taxes paid to Washington State.

Enter the total credits from Part I and Part II in this box and transfer the amount to
the Multiple Activities Tax Credit line on the Combined Excise Tax Return

Credit
ID 800

Total
Credit

$0.00
$0.00

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)

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