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.


Guidelines

You may request that we waive penalty or interest charges if:

  1. You mailed your report or payment on time, but to the wrong agency.
  2. 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.
  3. 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.
  4. You were late because of fraud, embezzlement, theft or conversion by an employee or someone you contracted with to handle your taxes.
  5. 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, business name, address and Employment Security number, and sign the request.

Employment Security Department
UI Tax and Wage Administration
P.O.Box 9046
Olympia WA 98507-9046
Fax: 800-794-7657

If we deny your request for a waiver, you may file an appeal if you still disagree.


Relevant Laws and Rules

Penalties for Late Reports or Contributions | What Are the Report and Tax Payment Penalties?