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Alert: My DOR will be offline from 5:00 pm on Friday, Dec. 15, to 12:00 p.m. on Monday, Dec. 18. for system maintenance.

Extensions for requesting a Rule 100 review

Extension of time to file

An extension of time to file may be requested. However, extension requests must be made in writing prior to the assessment's due date.

Request an extension

Write to:

Washington State Department of Revenue
Administrative Review and Hearings Division
PO Box 47460
Olympia, WA 98504-7460

If you have questions, please call (360) 534-1335

Length of extension

Extensions are granted when the taxpayer requires more time to prepare. An initial extension may be granted for up to 30 days.

Additional extensions

Upon request, the Administrative Review and Hearings Division may grant an additional extension of two weeks.

Board of Tax Appeals extensions

The Department does not have authority to grant extensions to file at the Board of Tax Appeals.