2023 Seattle Tax Deadlines

• JAN 31: Send 1099s to contractors. Send W2s to employees. 1099-MISC for nonemployee compensation must also be e-filed to IRS on this date. Remember, more “nonemployees” that you think may require 1099s, so think carefully if you choose to try to run this through your payroll provider. 
• JAN 31: File Form 8809 for a 30-day extension to file W2s and 1099-MISC for nonemployee compensation. 
• JAN 31: Send 1095-B and 1095-C forms to employees so that they can prove that they have healthcare coverage, etc. 
• JAN 31: Claim R&D Tax Credits on Form 941, and file annual Federal Unemployment Tax Act (FUTA) return on Form 940.
• JAN 31*: Seattle 2020 Business License Tax deadline for annual filers (gross receipts between $100,000 to $200,000).
• JAN 31*: Seattle Q4 Business License Tax for Quarterly Filers (gross receipts more than $200,000).
• JAN 31*: Washington Q4 State Fund Quarterly Report (Payroll Tax)
• JAN 31*: Washington Q4 2022 (for Quarterly Filers) Excise Tax Return (Business & Occupation Tax, Sales Tax & Use Tax)
• MAR 1: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C paper filings are due by this deadline (due April 1 if e-filing). File Form 8809 for a 30-day extension.
• MAR 1: Delaware Annual Franchise Report filing due: Pay a minimum of $400 (or more if you have significant funding). Use the Kruze Delaware Franchise Tax calculator to estimate how much you owe, but work with a qualified CPA to calculate the exact amount.
• MAR 2: IRS 30-day automatic extension: provide Form 1095-B and Form 1095-C to employees.
• MAR 31: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (e-file).
• MAR 31: 1099s and W2s must be e-filed with the IRS by this due date.
• APR 17: Washington Annual 2022 Excise Tax Return (Business & Occupation Tax, Sales Tax & Use Tax)
• APR 18*: C Corp Form 1120 Tax Return due. Can extend the deadline to October 16*.
• APR 18*: File the R&D Tax Credit Form 6765 with your tax return. Can extend to October 16*.
• APR 18*: Federal Quarterly Estimated Tax first installment.
• APR 30: Seattle Q1 Business License Tax for Quarterly Filers.
• APR 30: Washington Q1 Excise Tax Return due date.
• APR 30: Washington Q1 State Fund Quarterly Report(Payroll Tax) due.
• APR 30: Washington Personal Property Tax Listing Form and 50% of property taxes are due on this tax deadline.
• APR 30: Claim R&D Tax Credits on Form 941 .
• JUN 1: Delaware Quarterly Estimated Franchise Tax, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000)
• JUN 15: Federal Quarterly Estimated Tax second installment
• JULY 31*: Seattle Q2 Business License Tax for Quarterly Filers
• JULY 31*: Washington Q2 Excise Tax Return due.
• JULY 31*: Washington Q2 State Fund Quarterly Report(Payroll Tax) due.
• JULY 31*: Claim R&D Tax Credits on Form 941 .
• SEP 1: Delaware Quarterly Estimated Franchise Tax. Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000)
• SEP 15: Federal Quarterly Estimated Tax third installment.
• OCT 16*: C Corp Form 1120 Tax Return final deadline and due date if extension was filed.
• OCT 31: Seattle Q3 Business License Tax for Quarterly Filers.
• OCT 31: Washington Q3 Excise Tax Return due.
• OCT 31: Washington Q3 State Fund Quarterly Report (Payroll Tax) due.
• OCT 31: Remaining 50% of Washington Personal Property Tax due.
• OCT 31*: Claim your R&D Tax Credits on Form 941 .
• DEC 1: Delaware Quarterly Estimated Franchise Tax. Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• DEC 15:  Federal Quarterly Estimated Tax fourth installment.
• ROLLING: Renew your business license annually.

*Note: The federal tax deadline this year is on April 18, rather than April 15, to accommodate the holiday of Emancipation Day, which is recognized in the District of Columbia on Monday, April 17. Normally, when the tax deadline is on weekend or holiday, the deadline is moved to the next business day. The federal extension deadline for 2023  is October 16, since October 15 falls on a Sunday. 

How Much Does a Startup Tax Return Cost? Try Kruze Consulting’sTax Preparation Pricing Tool.

If your Delaware C-Corp Seattle funded startup needs tax helpcontact us today!

SEATTLE, STARTUPS AND TAXES

Seattle, a world-renowned technology and innovation hub, providing a solid ecosystem of talent and opportunities for startups. Startup Genome rated Seattle number 9 in its global startup ecosystem ranking for 2022, up one slot from 2021. An active angel investment and startup financing community create strong demand for early-stage companies, and programs like the Global Innovation Exchange from the University of Washington and Tsinghua University give graduates the skills and experience to launch startups.

The most important taxing authorities for companies in Seattle are: 

• Department of Revenue Washington State 
• King County Finance & Business Operations 
• Seattle Department of Finance and Administrative Services

For companies in Seattle, the most important tax deadlines (beyond the April 18th state and federal filing deadlines) are the February 1st Seattle business license tax dates (plus their quarterly follow ons) and the quarterly Washington state excise tax due dates.See other important dates in the calendar above.

2022 Tax Deadlines for Seattle Startups

**2022 startup tax deadlines are supplied for reference purposes only, and should not be used when making decisions in 2023 or beyond. Always consult your tax professional, and see our disclaimer below. **

• JAN 25: Seattle Prior Year Q4 Business License Tax for Quarterly Filers.
• JAN 31: Washington Q4 State Fund Quarterly Report (Payroll Tax).
• JAN 31: Seattle Business License Tax deadline for Annual Filers.
• JAN 31: Send 1099’ s to Contractors. Send W2’s to Employees. 1099-NEC for nonemployee compensation must also be e-filed to IRS on this date.
• JAN 31: Send 1095-B and 1095-C forms to Employees.
• JAN 31: Claim Research and Development Tax Credits on Prior Year Q4 Form 941, and file annual FUTA return on Form 940.
• FEB 28: W-2 and 1099-MISC, 1099-NEC filings are due on this deadline if paper-filing (due MAR 31 if e-Filing). File Form 8809 for a 30-day extension.
• FEB 28: IRS ACA Compliance 1094-B , 1095-B 1094-C and 1095-C filings are due on this deadline (if paper-filing, due MAR 31 if eFiling). File Form 8809 for a 30-day extension.
• MAR 1: Delaware Annual Franchise Report filing deadline: Pay a min. of $400, +more if you have significant funding.
• APR 15: C Corp Form 1120 Tax Return deadline. Can extend to OCT 15 with submission of form 7004.
• APR 15: File the R&D Tax Credit Form 6765with your tax return. Can extend to OCT 15 as mentioned above.
• APR 15: Federal Quarterly Estimated Tax 1st installment.
• APR 15: Washington Annual Excise Tax Return (Business & Occupation Tax).
• APR 25: Seattle Q1 Business License Tax for Quarterly Filers.
• APR 29: Washington Personal Property Tax Listing Form and 50% of property taxes are due on this tax deadline.
• APR 29: Washington Q1 State Fund Quarterly Report(Payroll Tax) due.
• APR 29: Claim R&D Tax Credits on Q1 Form 941.
• JUN 1: Delaware Quarterly Estimated Franchise Tax deadline, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).
• JUN 15: Federal Quarterly Estimated Tax 2nd installment.
• JUL 25: Seattle Q1 Business License Tax for Quarterly Filers.
• JUL 29: Washington Q2 State Fund Quarterly Report (Payroll Tax) due.
• JUL 29: Claim R&D Tax Credits on Q2 Form 941.
• SEP 1: Delaware Quarterly Estimated Franchise Tax deadline, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• SEP 15: Federal Quarterly Estimated Tax 3rd installment.
• OCT 15: C Corp Form 1120 Tax Return final due date if extension was filed.
• OCT 25: Seattle Q1 Business License Tax for Quarterly Filers.
• OCT 31: Washington Q3 State Fund Quarterly Report (Payroll Tax) due.
• OCT 31: Claim your R&D Tax Credits on Q3 Form 941.
• OCT 31: Remaining 50% of Washington Personal Property Tax due.
• DEC 1: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• DEC 15: Federal Quarterly Estimated Tax 4th installment.
• ROLLING: Renew your business license annually.