Request a tax penalty waiver
If you have a question or concern about a tax penalty and/or interest, please contact the Employer Account Unit. Most questions can be resolved through a discussion with one of our tax representatives. If you do not agree with the results of your discussion, you may request that we waive penalties and/or interest.
You may request that we waive penalty or interest charges if (WAC 192-310-030 (7); RCW 50.24.040):
- You mailed your report or payment on time, but to the wrong agency.
- You were late because of the death or serious illness, before the filing deadline, of the employer, a member of the employer's immediate family, the employer's accountant, or a member of the accountant's immediate family.
- You were late because your business or business records were destroyed as a direct result of a catastrophe - such as fire, flood or other natural disaster.
- You were late because of fraud, embezzlement, theft or conversion by an employee or someone you contracted with to handle your taxes.
- You believe we made an error.
Requesting a waiver
To request a waiver, please select “Request a Tax Penalty Waiver” from the dropdown list in the “Message” box on our online form. Then provide all of the requested information.
You may also send a letter to us at the address below explaining the situation and the reason you believe you should not be charged penalties and/or interest. Please include your name, phone number, business name, mailing address, Employment Security number, quarter and year you are requesting a waiver for, reason you believe you should not be charged penalties and/or interest, and sign the request.
Employment Security Department
UI Tax and Wage Administration
Olympia WA 98507-9046
If we deny your request for a waiver, you may file an appeal if you still disagree.
Relevant Laws and Rules