When are the fraud and regulatory surcharge payments due?
The fraud and regulatory surcharges are due and payable July 15 of each year. If July 15 falls on a Saturday or Sunday, the next business day is the due date.
Where are my invoices?
We send an email notification no later than June 15 to let your tax contact know the surcharge invoices are available. Your invoices are available after you sign into the Filing and Payment Center. Select "Make or View Payments" from the menu to see your invoices.
What if I do not make my payment on time?
Penalties are applied in stages - 5%, 10% 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 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).
How are the surcharges calculated?
The surcharge calculations varies by type of organization. Please see the Regulatory surcharge calculations page or the Fraud surcharge calculations page for calculation details.