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Home  / State laws and rules  / RCWs / Title 82A / Chapter 82A.04

Chapter 82A.04 RCW

INCOME TAX

Complete chapter HTMLPDF

Sections

HTMLPDF 82A.04.010Definitions.
HTMLPDF 82A.04.015Undefined terms—Conformity with federal Internal Revenue Code.
HTMLPDF 82A.04.030Tax imposed—Rates.
HTMLPDF 82A.04.050Distribution of tax revenues.
HTMLPDF 82A.04.110Credit—Income taxes due to another jurisdiction.
HTMLPDF 82A.04.120Credit—Business and occupation and public utility taxes.
HTMLPDF 82A.04.130Credit—Washington capital gains taxes.
HTMLPDF 82A.04.140Credit—Pass-through entity tax payments.
HTMLPDF 82A.04.200Base income—Generally.
HTMLPDF 82A.04.210Base income—Long-term capital gains and losses.
HTMLPDF 82A.04.220Base income—State and local obligations.
HTMLPDF 82A.04.230Base income—State and local taxes.
HTMLPDF 82A.04.240Base income—Carryovers.
HTMLPDF 82A.04.250Base income—Federal obligations.
HTMLPDF 82A.04.260Base income—Incomplete nongrantor trusts.
HTMLPDF 82A.04.270Base income—Tribal income.
HTMLPDF 82A.04.310Taxable income—Charitable contributions.
HTMLPDF 82A.04.320Taxable income—Pass-through entity tax payments.
HTMLPDF 82A.04.330Taxable income—Capital construction fund for vessel improvements or acquisition.
HTMLPDF 82A.04.340Taxable income—Wagering losses.
HTMLPDF 82A.04.350Taxable income—Commercial cannabis activities.
HTMLPDF 82A.04.360Taxable income—Standard deduction.
HTMLPDF 82A.04.363Taxable income—Standard deduction—Adjustment for nonresidents.
HTMLPDF 82A.04.367Taxable income—Standard deduction—Index for inflation.
HTMLPDF 82A.04.410Allocation and apportionment—Generally.
HTMLPDF 82A.04.420Allocation and apportionment—Pass-through entities—Pro rata share.
HTMLPDF 82A.04.430Allocation and apportionment—Nonresident compensation.
HTMLPDF 82A.04.435Allocation and apportionment—Nonresident compensation—Members of professional athletic team.
HTMLPDF 82A.04.440Allocation and apportionment—Nonresident business activity.
HTMLPDF 82A.04.450Allocation and apportionment—Part-year income.
HTMLPDF 82A.04.460Allocation and apportionment—Nonresident student athlete income.
HTMLPDF 82A.04.510Estimated tax payments.
HTMLPDF 82A.04.520Pass-through entity tax election.
HTMLPDF 82A.04.530Method of accounting.
HTMLPDF 82A.04.540Estimation agreements.
HTMLPDF 82A.04.550Tax returns—Filing.
HTMLPDF 82A.04.560Tax returns—Separate and joint returns.
HTMLPDF 82A.04.600Crimes—Tax evasion—Failure to pay, file.
HTMLPDF 82A.04.610Administration of chapter consistent with chapter 82.32 RCW.
HTMLPDF 82A.04.620Application of federal Internal Revenue Code.
HTMLPDF 82A.04.650Rule making.
HTMLPDF 82A.04.660Annual reports—2026 c 238.
HTMLPDF 82A.04.800Advisory group.