Who Must File and What
Business
Personal
Please visit www.irs.gov/individuals/article/0,,id=96623,00.html to find out if you need to file a tax return.
Businesses
U.S. Federal Tax Returns
The following forms must be filed even if business was not conducted or you did not have employees during the time period indicated, but have employees sometimes
Annual Filings:
- Corporation Tax Return (Form 1120)
- S-Corporate Tax Return (Form 1120S)
- Partnership Tax Return (Form 1065)
- Federal Unemployment Tax Return (Form 940)
- Annual Return/Report of Employee Benefits Plans (Form 5500/5500EZ)
Quarterly Filings
Employer’s Quarterly Federal Tax Return (Form 941)
Monthly or Semi-weekly Filings
Payroll Tax Deposits (Form 8109) – If payroll taxes are due
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Washington State Tax Returns
The following forms must be filed even if business was not conducted or you did not have employees during the time period indicated, but have employees sometimes
Annual Filings/LIC:
- Combined Excise Tax Returns (if annual filer)
- Corporation & Partnership
Quarterly Filings:
- Combed Excise Tax Returns (if quarterly filer)
- Employment Security “Quarterly Tax Report”
- Labor & Industries “Employer’s Quarterly Report for Industrial Insurance”
Monthly Filings:
- Combined Excise Tax Returns (if monthly filer)
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King County Tax Returns
Annual:
- King County Personal Property Tax Affidavit
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Locality Tax Returns/Licensing:
Please note that these may or may not apply to your business, depending on where your business is located
Annual:
- Business License Renewal (if contractor)
- Contractor’s License Renewal (if contractor)
- Business License Tax (if annual filer) – This applies to many cities. Check with your jurisdiction to find out if this is required in your city. Please note that local licensing and taxation requirements are subject to change.
Quarterly:
- Business License Tax (if quarterly filer) – This applies to many cities. Check with your jurisdiction to find out if this is required in your city. Please note that local licensing and taxation requirements are subject to change.
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