{"id":529,"date":"2013-08-22T20:16:43","date_gmt":"2013-08-22T20:16:43","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=529"},"modified":"2018-11-06T10:25:06","modified_gmt":"2018-11-06T18:25:06","slug":"surviving-a-washington-department-of-revenue-audit","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/surviving-a-washington-department-of-revenue-audit\/","title":{"rendered":"Surviving a Washington Department of Revenue Audit"},"content":{"rendered":"
\"Picture<\/a>
Surviving a Washington State Department of Revenue Audit doesn\u2019t have to be jungle warfare<\/figcaption><\/figure>\n

I\u2019m going to do a short post this week\u2014one that covers some information you want to know if the Washington State Department of Revenue decides to audit you.<\/p>\n

Understanding the Scope of a Department of Revenue Audit<\/h2>\n

If the Department of Revenue contacts you about an audit, almost surely they\u2019ll describe the process as an excise tax audit.<\/p>\n

We\u2019ve had clients call our offices about this, worried because they don\u2019t have any idea what an excise tax even is. So of course they didn\u2019t know they were supposed to be paying them\u2026 but in practice, you do know about excise taxes.<\/p>\n

At a state level, in most cases, excise taxes include three common taxes:<\/p>\n

1. The gross receipts tax,<\/em> also known as the business and occupation tax or B & O tax, that businesses pay for the privilege of doing business in the state of Washington.<\/p>\n

2. Any sales tax<\/em> the business collects from customers or clients because what the business sells is subject to sales tax.<\/p>\n

3. Any use tax<\/em> the business needs to pay because some vendor the business purchased stuff from didn\u2019t collect sales tax. The common situation where use tax crops up is when you buy something from a catalog or over the Internet from an out-of-state business that doesn\u2019t collect Washington state sales tax. In this case, you need to pay use tax equal to the sales tax an in-state business would have collected.<\/p>\n

During a department of revenue excise audit, predictably, the state looks at all three taxes.<\/p>\n

And one final comment about the scope of the audit: Some additional state excise taxes do exist. The state levies excise taxes on tobacco and alcohol, for example. The state also levies excise taxes on gasoline, garbage, and real estate sales. But most people only need to worry about the business and occupation tax, the sales tax and the use tax.<\/p>\n

Sizing Up Your Audit Risk<\/h2>\n

Business owners often worry terribly about Department of Revenue audits. But our firm\u2019s experience is that an audit by the state is far less likely to suggest a problem than an audit by the Internal Revenue Service.<\/p>\n

In fact, one almost gets the idea that the Department of Revenue auditors roll into town or into your neighborhood and then try to \u201chit\u201d as many local businesses as possible. Then they seem to disappear for four years\u2026 and show up again. It\u2019s sort of like the Olympics.<\/p>\n

For this reason, if you\u2019ve been calculating, reporting, and remitting business and occupation taxes and sales taxes, you usually have little to worry about.<\/p>\n

Oh sure. You may have inadvertently used the wrong tax rate for some stuff. Maybe you missed use tax on some magazine subscription or an Internet purchase. But you should not have too much risk or worry if you\u2019ve been paying your business and occupation tax and you\u2019ve been trying to diligently calculate, collect, and remit sales tax.<\/p>\n

Where businesses can get into trouble, predictably, is when they haven\u2019t been paying the tax.<\/p>\n

Not paying the tax occurs with business and occupation tax when you simply don\u2019t report gross receipts on your monthly, quarterly, or annual state excise tax return. But as long as you remember that basically everything you regularly sell or receive money for within the state <\/em>is subject to business and occupation tax, you should be fine.<\/p>\n

But note that the B & O tax hits all sorts of stuff you might not think of as being a gross receipt. For example, amounts one subsidiary pays to its parent to cover payroll (what\u2019s often called a common paymaster arrangement) are probably subject to business and occupation tax.<\/p>\n

And for another example, while profit distributions by a partnership are not taxable to partners, guaranteed payments to partners may be taxable if the partner is an LLC or corporation. (This last application of the business and occupation tax makes no logical sense to me and seems clearly like just another way for the state to penalize small business. But that\u2019s irrelevant\u2026)<\/p>\n

Not paying tax occurs with sales tax when you forget to collect and remit tax. Obviously. You know if you\u2019ve done this. Hopefully you haven\u2019t.<\/p>\n

The bottom-line, then, with business and occupation tax and with sales tax is that you\u2019ll probably know if you\u2019ve been doing it right. If you have, no problem. If you haven\u2019t, you will end up paying.<\/p>\n

The use tax stuff, unfortunately, tends to be a bit more risky and scary. But fortunately, the use tax numbers are usually pretty small.<\/p>\n

As noted earlier, if you buy stuff over the Internet or out of a catalogue and the seller doesn\u2019t collect sales tax, you\u2019re supposed to calculate the sales tax you should have paid\u2026 and then remit this money as a use tax with your next excise tax return. But that sort of stuff usually isn\u2019t going to add up to all that much money.<\/p>\n

Statute of Limitations on Assessments<\/h2>\n

Finally, a few words about the statute of limitations.<\/p>\n

The Department of Revenue can look at the last four years of returns and assess additional excise tax liabilities as per WAC 458-20-230<\/a>.<\/p>\n

Accordingly, if you are audited in, for example, 2014, the auditor may look at 2010, 2011, 2012 and 2013. And if you owe tax from, say, 2010, the state can make you pay those old taxes.<\/p>\n

But the state typically can\u2019t go back farther than four years if you\u2019ve been filing your returns diligently. For example, if for some reason the auditor sees you didn\u2019t pay enough tax in 2009 and it\u2019s 2014, you won\u2019t have to pay that tax.<\/p>\n

By the way, if the auditor sees or if you see that you overpaid your tax in 2009 and it\u2019s 2014 (so 2009 is outside the statute of limitations) you also won\u2019t be able to get a refund of the past overpayment. The statute of limitations works both ways.<\/p>\n

One important note: The statute of limitations does not apply to trust funds. For example, if you collect sales tax and then don\u2019t remit that, the statute of limitations doesn\u2019t apply. You owe the money (the funds held in trust) to the state even after four years.<\/p>\n

\n

Do You Own a Small Business? Want to Save Taxes?<\/h2>\n

\"\"<\/a><\/p>\n

Here\u2019s something that I\u2019ve noticed again and again about small businesses. They usually don\u2019t do a very good job about maximizing their tax deductions.<\/p>\n

More specifically, small business owners usually don\u2019t go to the effort of structuring their business activities to protect legitimate deductions, to create new deductions and to recycle (or double-deduct) the deductions which can be used more than once to save taxes.<\/p>\n

Which neatly brings me to my e-book, Small Businesses Tax Deduction Secrets<\/cite>. This 70pp e-book addresses this information short-fall by talking about how you can annually save thousands or even tens of thousands of dollars in taxes simply by more effectively using legitimate business deductions.<\/p>\n

Click for more info or to purchase and download<\/a><\/p>\n

And a quick note: If you\u2019re a client of our CPA firm, you don\u2019t need to purchase this ebook. We will happily provide you with free copies of any of our books, including this one. Just ask for a copy next time you talk to us.<\/p>\n","protected":false},"excerpt":{"rendered":"

I\u2019m going to do a short post this week\u2014one that covers some information you want to know if the Washington State Department of Revenue decides to audit you. Understanding the Scope of a Department of Revenue Audit If the Department of Revenue contacts you about an audit, almost surely they\u2019ll describe the process as an […]<\/p>\n","protected":false},"author":1,"featured_media":532,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[8,6],"tags":[],"class_list":{"0":"post-529","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-bookkeeping","8":"category-business-taxes","9":"entry"},"yoast_head":"\nSurviving a Washington Department of Revenue Audit - Evergreen Small Business<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/evergreensmallbusiness.com\/surviving-a-washington-department-of-revenue-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Surviving a Washington Department of Revenue Audit\" \/>\n<meta property=\"og:description\" content=\"I\u2019m going to do a short post this week\u2014one that covers some information you want to know if the Washington State Department of Revenue decides to audit you. 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