For Insurers

Amending premium tax filings

I found an error on my entity's tax return. How do I correct it?

Amendments are submitted through our Filing and Payment Center. Sign in and select the "Amend Tax Form" menu option.

The amendment I submitted resulted in an additional amount due. Is there a penalty?

  • Yes. Penalties are applied in stages: 5%, 15% and 20%.
  • Payments not made by the end of the month in which the payment is due are subject to a 5% penalty.
  • If your payment is not made within 45 days of the due date, there is an additional 5% due, for a total of 10%.
  • Payments that are not made within 60 days of the due date are subject to a total 20% penalty.
  • Payments 61 days or later are subject to the 20% penalty, plus interest.
  • These terms are described in Revised Code of Washington (RCW) 48.14.060 (leg.wa.gov).

I see my premium tax invoice, but not my penalty invoice. How do I get my penalty invoice?

Our tax experts will review your amendment. Once you answer any questions they may have, your tax contact will receive an email notification that the penalty invoice is available through the Filing and Payment Center.

The amendment I submitted resulted in a refund. When can I expect to receive it?

Once we have reviewed your amendment, we will review your company's current year prepayments due. If there are any tax prepayments due, we will retain any refund amount up to the total of prepayments for the year. If prepayments are not due, or if the refund exceeds the total prepayments, we will mail a refund check to your tax contact.