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["Annual Reconciliation of Apportionable Income Form Instructions"]
[]
["Why is some of the text cut off in certain cells?"]
["You need to zoom out by using the zoom feature in the bottom right hand side of your Excel file screen. You can ensure the page will print properly by clicking Print Preview."]
["How do I submit this form?"]
["Mail this form to the following address:"]
["Attn: Amended Returns\nWashington State Department of Revenue\nPO Box 47476\nOlympia, WA 98504-7476"]
["Send the form securely via My DOR:"]
["1. On dor.wa.gov click the Log in button.\n2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete  the Multi-Factor Authentication challenge to verify your identity.\n3. On the My DOR Services page, click Get Started.\n4. Click the More Options tab.\n5. Click the Send a Message link in the Your Account section.\n6. Select the account the message is concerning by clicking the applicable Excise Tax link.\n7. Click the This message doesn’t concern a specific period link.\n8. Select the Annual Reconciliation of Apportionable Income link from the list.\n9. Complete the Subject and Message fields.\n10. Attach this form to the message.\n11. Click Submit."]
["How to complete online"]
["The online version includes a calculator to help you determine your throw-out income:\n1. On dor.wa.gov click the Log in button.\n2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.\n3. On the My DOR Services page, click Get Started.\n4. In the Excise Tax Account panel, click the More Excise Tax Options link.\n5. In the Reconciliations section, click the File Apportionment Reconciliation link.\n6. Complete the application and all required information.\n7. You can print the Confirmation page by clicking Print Confirmation. To print a copy of the Annual Apportionment Reconciliation, click Printable View. If you have a credit, you can add or update an electronic refund bank account by clicking Add/Update Electronic Refund Account. Click Ok."]
["Frequently asked questions"]
["Who should file this form? "]
["Taxpayers who report to an apportionable tax classification and are taxable in Washington and at least one other location are required to file an annual reconciliation of apportionable income. These reconciliations are due by Oct. 31 of the following year."]
["When should I fill out this form?"]
["As soon as you have the information needed to determine the receipts factor for a calendar year. To avoid penalties you must send the form to the Department of Revenue and pay any tax due by Oct. 31 of the following year."]
["If I owe additional tax, how do I pay?"]
["If you choose to file this form electronically on MyDOR, the online form will provide a method to pay electronically. If you choose to mail this form and want to pay electronically, go to our website at dor.wa.gov and log into MyDOR in the upper right-hand corner. If you’re not already registered, click Sign up. Then click Make a payment.\nTo pay by check, mail this form and any supporting documentation. "]
["How do I calculate my receipts factor and taxable\n income?"]
["A separate reconciliation must be filed for each year and each apportionable tax classification. Refer to Washington Administrative Codes (WAC) 458-20-19401, WAC 458-20-19402 and WAC 458-20-19403 or visit our website at dor.wa.gov/apportionment.\nThe numerator of the calculation is the gross apportionable income attributable to Washington before deductions.\nThe denominator of the calculation is the worldwide gross apportionable income before valid deductions, less throw-out income.\nThrow-out income is income that is not taxable in any other state and at least part of the activity related to the throw-out income is performed in Washington."]
["What if I have questions about my reconciliation?"]
["Call 360-705-6218, send a secure message selecting the Annual Reconciliation of Apportionable Income message type, or send an email inquiry to communications@dor.wa.gov."]
["How do I calculate Small Business Credit (SBC) adjustments?"]
["The SBC may need to be adjusted based on your reconciled tax. To adjust the SBC on this form, use the SBC Adjustment tab. We will review the reconciliation and adjust the SBC as necessary. For more information on adjusting the SBC, see our Reconciling the small business credit page of our apportionment guide at dor.wa.gov/apportionment.\nSmall business credit tables for calculating adjustments can be found on our website at dor.wa.gov/forms-publications/forms-subject/small-business-tax-credit-tables.\n\n"]
["How do I calculate estimated penalty?"]
["Delinquent penalties may apply to additional tax due if the reconciliation is not filed and paid by the Oct. 31 due date. The minimum amount of delinquent penalty is $5. \n - 9% of the tax due if the ARAI is not filed and paid by Oct. 31.\n - 19% of the tax due if the ARAI is not filed and paid by Nov. 30.\n - 29% of the tax due if the ARAI is not filed and paid by Dec. 31."]
["How do I calculate estimated interest?"]
["Interest will apply to both refunds and additional amounts due. To calculate estimated interest, use the annual interest rates for state excise taxes found on our website dor.wa.gov/file-pay-taxes/late-filing/interest-rate-tables. Interest is computed starting on Feb. 1 following each reconciled calendar year. Interest accrues daily up to the date the tax is paid or a refund is issued."]
["How do I calculate throw-out income?"]
["You can use our Throw-out Income spreadsheet, located on the Throw-out income page of our apportionment industry guide at dor.wa.gov/apportionment.  You are encouraged to provide substantiation to validate your throw-out income if you are a Washington based business or if you have employees in Washington. If you do not provide substantiation  when filing your reconciliation, you may be requested to provide it later upon review of your account."]

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[]
[null,"     Annual Reconciliation of Apportionable Income"]
["Form 40 2433","For faster processing, please complete this form online at My DOR. For information and guidance on apportionment, visit our website. All fields must be completed or the reconciliation may not be accepted. If your annual reconciliation results in tax due it must be paid by October 31st or penalty may apply."]
[]
[]
["UBI:",null,null,null,"Contact name:"]
["Business name:",null,null,null,"Phone:"]
["Address:",null,null,null,"City:"]
["State:",null,null,null,"Zip:"]
[]
[null,"Year to be reconciled:"]
["Tax Classification:"]
[]
["Identify how you estimated your receipt factor for this tax classification when filing your excise tax returns?",null,null,"Receipt factor calculation"]
[]
[false,"Actual income information",null,null,"Washington Income:"]
[false,"Prior year's receipt factor",null,null,"Worldwide Income:",null,null,"Receipt factor:",{"$f":"F16/(F17-F18)","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,"Throw-out Income:"]
[]
[]
[false,"No Changes to Report - Check this box if you do not need to correct your receipt factor for this tax classification."]
[]
["Tax Period","Worldwide Gross Income","Taxable Deductions","Taxable Income","Reported","Difference","Tax Rate","Tax Adjustment","SBC Adjustment"]
[null,null,null,{"$f":"(B24-C24)*$I$17","v":{"$error":"#DIV/0!"}},null,{"$f":"D24-E24","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$f":"F24*G24","v":{"$error":"#DIV/0!"}},{"$f":"'SBC Adjustment'!G2","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$f":"F25*G25","v":{"$error":"#DIV/0!"}},{"$f":"'SBC Adjustment'!G3","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G4","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G5","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G6","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G7","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G8","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G9","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G10","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G11","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G12","v":0}]
[null,null,null,{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$f":"VLOOKUP($C$12,Sheet1!A:B,2,FALSE)","v":{"$error":"#N/A"}},{"$error":"#DIV/0!"},{"$f":"'SBC Adjustment'!G13","v":0}]
[null,{"$f":"SUBTOTAL(9,B24:B35)","v":0},{"$f":"SUBTOTAL(9,C24:C35)","v":0},{"$f":"SUBTOTAL(9,D24:D35)","v":{"$error":"#DIV/0!"}},{"$f":"SUBTOTAL(9,E24:E35)","v":0},{"$f":"SUBTOTAL(9,F24:F35)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUBTOTAL(9,H24:H35)","v":{"$error":"#DIV/0!"}},{"$f":"SUBTOTAL(9,I24:I35)","v":0}]
[]
["Total Estimated Tax Balance",null,{"$f":"H36+I36","v":{"$error":"#DIV/0!"}}]
["Total Estimated Penalty",null,null,"(Enter as a positive number if the estimated tax balance is a positive number)"]
["Total Estimated Interest",null,null,"(Enter as a positive number if the estimated tax balance is a positive number)"]
["Total Estimated Balance",null,{"$f":"C38+C39+C40","v":{"$error":"#DIV/0!"}}]
[]
["Explain which deductions were reported in the Taxable Deductions column above:"]
[]
[]
[]
[]
["Explain how you attribute your income to Washington (see WAC 458-20-19402 (301)):"]
[]
[]
[]
[]
["Attach a Confidential Tax Authorization form if filing on behalf of claimant."]
[]
["Taxpayer or representative (print):"]
[]
["Signature:",null,null,null,"Date:"]

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["Period","Previously Reported - Tax From All Tax Classifications","Previously Reported - SBC","Reconciled - Tax from All Tax Classifications","SBC Type","Reconciled - SBC","SBC Adjustment"]
[null,null,null,null,null,null,{"$f":"C2-F2","v":0},null,null,null,null,"820 - Tax Class"]
[null,null,null,null,null,null,{"$f":"C3-F3","v":0},null,null,null,null,"720 - Tax Class"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,{"$f":"SUM(B2:B13)","v":0},{"$f":"SUM(C2:C13)","v":0},{"$f":"SUM(D2:D13)","v":0},null,{"$f":"SUM(F2:F13)","v":0},{"$f":"SUM(G2:G13)","v":0}]

{"sheet":"Sheet1","index":3,"n_rows":20,"n_cols":3,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
["Tax Classification","Tax Rate","Column1"]
["04 - Service & Other Activities; Gambling Contests of Chance (less than $50,000 a year)",1.4999999999999999E-2]
["10 - Processing for Hire/Printing and Publishing",4.8399999999999997E-3]
["106 - Service and Other Activities ($1 million or greater in prior year)",1.7500000000000002E-2]
["107 - Specified Financial Institutions (Surcharge on Service and Other Activities)",1.2E-2]
["11 - Whse-Radio & TV Brdcst; Pub Rd Const; Govt Cont; Chem Dependency Ctr; Canned Salmon Labelers",4.8399999999999997E-3]
["126 - Publication of Newspapers",3.5000000000000001E-3]
["135 - For Profit Hospitals; Scientific R&D",1.4999999999999999E-2]
["14 - Insurance Agents/Insurance Brokers Commissions; Child Care",4.8399999999999997E-3]
["188 - Non-Manufacturing Aerospace Product Development",8.9999999999999993E-3]
["192 - Gambling Contests of Chance ($50,000 a year or greater)",1.6299999999999999E-2]
["193 - Parimutuel Wagering",1.2999999999999999E-3]
["250 - Travel Agent/Tour Operator (Over $250,000) ",8.9999999999999993E-3]
["27 - Travel Agent/Tour Operators ($250,000 or less)",2.7499999999999998E-3]
["28 - Intl Charter Freight Brokers, Stevedoring; Assisted Living Facilities; Intl Investment Management Services",2.7499999999999998E-3]
["29 - Radioactive Waste Disposal",3.3000000000000002E-2]
["55 - Public or Nonprofit Hospitals; Qualified Co-ops",1.4999999999999999E-2]
["80 - Royalties",1.4999999999999999E-2]
["83 - Cleanup of Radioactive Waste for US Government",4.7099999999999998E-3]
["Select Tax Classification","Select Tax Classification"]