2021 Annual Performance Report Worksheet, Lecture notes of Computer Networks

Download 2021 Annual Performance Report Worksheet and more Lecture notes Computer Networks in PDF only on Docsity!

2021 Annual Tax Performance Report for Preferential Tax

Rates/Credits/Exemptions/Deferrals

Worksheet - Electronic Filing Required

Report Due: May 31, 2022 Department of Revenue Account ID ___ ___ ___ – ___ ___ ___ – ___ ___ ___ Employment Security Department (ESD) Number ___ ___ ___ ___ ___ ___ – ___ ___ – ___ Business Name: Report Contact: Phone Number: ( ) Contact Email: Incentive Name Questions to Answer Credits Aerospace Preproduction Expenditures Business and Occupation (B&O) Tax Credit 1 - 2, 5-10, 20 Aerospace Property & Leasehold Excise Taxes B&O Tax Credit 1 - 2, 5-10, 20 Aluminum Smelters Property Tax B&O Tax Credit 1 - 2, 20 , 22 Aluminum Smelters Sales & Use Tax Credit 1 - 2, 20 , 22 Customized Employment Training Credit 1 - 2, 5-10, 20 Washington Filmworks Contributors B&O Tax Credit 1 - 2 Renewable Energy Light and Power Business Public Utility Tax (PUT) Credit 1 - 2 Veteran Employer Credits 1 - 2, 6, 20 Deductions & Exemptions Aerospace Computer, Software, and Peripherals Sales & Use Tax Exemption 1 - 2, 5-10, 20 Aerospace FAR Part 145 Repair Station Sales & Use Tax Exemption 1 - 2, 6, 20 Aerospace Leasehold Excise Tax Exemption for Superefficient Airplane Manufacturers 1 - 2, 5-10, 20 Aerospace Manufacturing Site Sales & Use Tax Exemption 1 - 2, 5-10, 20 Aerospace Personal Property Tax Exemption for Superefficient Airplane Manufacturers 1 - 2, 5-10, 20 Agricultural Crop Protection Products 1 - 2, 20 Aluminum Smelters Use Tax Exemption for Compressed/Liquefied Natural Gas 1 - 2, 13-14, 20, 22 Dairy Products B&O Tax Deduction 1 - 2, 16, 19, 20 Data Center Sales & Use Tax Exemption 1 - 2, 6, 1 5 , 2 0 Electrolytic Processing Industry Tax Incentive 1 - 2, 13- 14 , 20 , 23 Eligible Behavioral Health Program Deduction 1 - 2, 20 Fruit and Vegetable Businesses B&O Tax Exemption 1 - 2, 16, 19, 20 Gas Distribution Business Sales & Use Tax Exemption 1 - 2, 20, 24- 25 Hog Fuel Sales & Use Tax Exemption 1 - 3, 20 Public Research Institution Machinery and Equipment Sales & Use Tax Exemption 1 - 2, 17, 20 Seaf ood Product Businesses B&O Tax Exemption 1 - 2, 16, 19, 20 Semiconductor Sales & Use Tax Exemption 1 - 2, 4, 6, 20 , 26 - 28 Silicon Smelter Exemption 1 - 2, 20 Solar Energy Systems Manufacturers or Processors Sales & Use Tax Exemption 1 - 2, 4, 6, 20 Standard Financial Inf ormation Sales & Use Tax Exemption 1 - 2, 20 Deferrals Biotechnology & Medical Device Manufacturing Sales & Use Tax Deferral 1 - 2, 5, 7-11, 18, 20 Cold Storage Warehouse Sales & Use Tax Deferral 1 - 2, 5, 7-11, 18, 20 Dairy Product Manufacturers Sales & Use Tax Deferral 1 - 2, 5, 7-11, 18, 20 Fruit and Vegetable Processors Sales & Use Tax Deferral 1 - 2, 5, 7-11, 18, 20 High Technology Sales & Use Tax Deferral 1 - 2, 5, 7-11, 17, 20 Washington State Department of Revenue Taxpayer Account Administration PO Box 47476 Olympia WA 98504- 7476

Incentive Name Questions to Answer High Unemployment County Sales & Use Tax Deferral 1 - 2, 5-11, 18, 20 Manuf acturer’s Sales & Use Tax Deferral 1 - 2, 5- 12 , 18, 20 Rural County Sales & Use Tax Deferral 1 - 2, 5, 7-11, 18, 20 Reduced Rates Aerospace FAR Part 145 Repair Stations Reduced B&O Tax Rate 1 - 2, 5-10, 20 Aerospace Product Development Reduced B&O Tax Rate 1 - 2, 5-10, 20 Aluminum Smelters Reduced B&O Tax Rates 1 - 2, 13-14, 20, 22 Newspaper Industry Reduced B&O Rate 1 - 2, 20- 21 Semiconductor Manufacturers Reduced B&O Rate 1 - 2, 4, 6, 20, 26- 28 Solar Energy Systems Manufacturers or Wholesalers Reduced B&O Rates 1 - 2, 4, 6, 20 Timber Industry B&O Reduced Rates 1 - 2, 20

You must file the Annual Tax Performance Report electronically with the Department of

Revenue (DOR) by May 31 , 2022.

Filing Requirements If you took a tax incentive in 2021 and did not submit a report in 2020 , you must submit a report for 2021 and 2020. If your business opened in 2021 , a 2020 report is not required. The report is not considered filed until all required reports are submitted electronically to the DOR (RCW 82.32.600). To file electronically , go to http://dor.wa.gov. If you need logon assistance call 1- 877 - 345 - 3353 or (360) 705 - 6213. Special Reporting Instructions for the Hog Fuel: You must submit a separate report for each facility. Please contact the DOR at (360) 705 - 6210 if you do not have a specific Account ID established for each facility. Optional: Employment Security Data Authorization In lieu of reporting information in Question 2 Part I to the DOR, you may opt to authorize the DOR and the Joint Legislative Audit Review Committee to access this information from wage and hour reports you filed with the Employment Security Department. If you elect to authorize this option, you do not need to complete Employment Part I below. You simply need to complete the employer authorization statement that follows. Employer Authorization to Release Confidential Unemployment Insurance Information I, f or , employer number , (Individual’s Name) (Name of Business) (Number) authorize the Employment Security Department to release confidential unemployment insurance tax information to the Department of Revenue and the Joint Legislative Audit and Review Committee f or the purpose of reporting employment and wages pursuant to RCW 82.32.534(1)(b) and 82.32.534(1)(d), related to claiming a tax pref erence. Conf idential information includes, but is not limited to, unemployment insurance account information, records, and reports. This release DOES NOT authorize the release of private and confidential information for publication, except for the designated purpose(s) in 82.32.534(1)(b) and 82.32.534(1)(d). This release DOES NOT authorize the disclosure or re-disclosure of personally identifiable information about specific employees. Authorized Individual’s Name – please print Signature Date

AMOUNT OF TAX INCENTIVE(S) CLAIMED

Credits

1. Aerospace Preproduction Expenditures Business and Occupation (B&O) Tax Credit (RCW 82.04.4461): (Help) If you took the B&O tax credit for qualified aerospace product development performed in this state, what was the amount of tax you saved in the report year? $________________________________
2. Aerospace Property & Leasehold Excise Taxes B&O Tax Credit (RCW 82.04.4463): (Help) If you took the B&O tax credit for property and leasehold excise taxes paid on qualified buildings and land used exclusively in manufacturing commercial airplanes or component parts, performing aerospace product development, or manufacturing of aerospace tooling designed for use in manufacturing commercial airplanes or their components; what was the amount of tax you saved in the report year? $________________________________
3. Aluminum Smelters Property Tax B&O Tax Credit (RCW 82.04.4481): (Help) If you took the B&O tax credit for property taxes paid on property owned by a direct service industrial customer reasonably necessary for the purposes of an aluminum smelter, what was the amount of tax you saved in the report year? $________________________________
4. Aluminum Smelters Sales & Use Tax Credit (RCW 82.08.805, 82.12.805): (Help) If you took the B&O tax credit for the state portion of sales & use taxes paid on purchases of personal propert y used at an aluminum smelter, tangible personal property incorporated as an ingredient or component of buildings at an aluminum smelter, or for labor and services rendered in respect to such buildings, what was the amount of tax you saved in the report year? $________________________________
5. Customized Employee Training Credit (RCW 82.04.449): (Help) If you took the B&O tax credit for customized employment training, how much tax was credited in the report year? $________________________________
6. Washington Filmworks Contributors B&O Tax Credit (RCW 82.04.44 8 9): (Help) If you took the B&O tax credit for contributions to Washington Filmworks, how much tax was credited in the report year? $________________________________
7. Renewable Energy Light and Power Business Public Utility Tax (PUT) Credit (RCW 82.16.130): (Help) If you took the PUT credit for investment cost recovery incentive payments, what was the amount of tax you saved in the report year? $________________________________
8. Veteran Employer Credits (RCW 82.04.4498, 82.16.0499): (Help) If you took the B&O tax credit (RCW 82.04.4498) for creating or retaining jobs for veterans, what was the amount of tax you saved in the report year? $________________________________ If you took the PUT credit (RCW 82.16.0499) for creating or retaining jobs for veterans, what was the amount of tax you saved in the report year? $________________________________ Deductions & Exemptions
9. Aerospace Computer, Software, and Peripherals Sales & Use Tax Exemption (RCW 82.08.975 82.12.975): (Help) If you took the sales & use tax exemption on purchases of qualified computers, software, and/or peripherals related to developing commercial airplanes and/or components, how much sales & use tax was exempted during the report year? $________________________________ (Tax amount, not gross purchase amount)
10. Aerospace FAR Part 145 Repair Station Sales & Use Tax Exemption (RCW 82.08.025661, 82.12.025661): (Help) If you applied for a ref und for the Aerospace FAR Part 145 Repair Station Sales & Use Tax Exemption, what was the amount you applied for during the report year for this facility? $________________________________

1. Aerospace Leasehold Excise Exemption for Superefficient Airplane Manufacturers (RCW 82.29A.137): (Help) If you claimed the leasehold excise tax exemption on leasehold interests in port district facilities used in manuf acturing superefficient airplanes, what was the estimated amount of leasehold excise tax saved during the report year? $________________________________
2. Aerospace Manufacturing Site Sales & Use Tax Exemption (RCW 82.08.980, 82.12.980): (Help) If you took the Aerospace Manufacturing Site Sales & Use Tax Exemption, how much sales & use tax was exempted for the firm during the report year? (Tax amount, not gross purchase amount) $________________________________
3. Aerospace Personal Property Tax Exemption for Superefficient Airplane Manufacturers (RCW 84.36.655): (Help) If you claimed the personal property tax exemption on personal property used to manufacture superefficient airplanes, what was the estimated amount of leasehold excise tax saved during the report year? $________________________________
4. Agricultural Crop Protection Products (RCW 82.21.040): (Help) If you took the Hazardous Substances Tax Exemption for agricultural crop protection products, how much tax was exempted during the report year? $________________________________
5. Aluminum Smelters Use Tax Exemption for Compressed/Liquefied Natural Gas (RCW 82.12.022): (Help) If you are an aluminum smelter and took the use tax exemption on purchases of brokered natural gas (compressed or liquefied), how much use tax was exempted during the report year? (Tax amount, not gross purchase amount) $________________________________
6. Dairy Product Manufacturers B&O Tax Deduction (RCW 82.04.4268): (Help) A. What was the amount of your Washington manufactured dairy products sales? $________________________________ B. Of the amount provided in question A, what was the value of the products delivered to persons located outside of Washington? $________________________________ C. What was the amount of your manufactured dairy product wholesale sales delivered in Washington to persons who transported the products outside this state (in the regular course of business)? $________________________________ D. What was the amount of your manufactured dairy product retail sales delivered in Washington to persons who transported the products outside this state (in the regular course of business)? $________________________________ E. What was the amount of your manufactured dairy product sales delivered in Washington to persons who use the product as an ingredient or component in the manufacturing of a dairy product? $________________________________
7. Data Center Sales & Use Tax Exemption (RCW 82.08.986, 82.12.986): (Help) If you claimed the Retail Sales or Use Tax exemptions for purchases of qualified server equipment and installation services, or purchases of power infrastructure and services rendered in respect to constructing, installing, repairing, altering, or improving the same, what was the amount of tax you saved during the incentive year? $________________________________
8. Electrolytic Processing Industry Tax Incentive (RCW 82.16.0421): (Help) If you claimed the Public Utility Tax exemption for the purchase of electricity as an electrolytic processing business, what was the amount of tax you saved during the report year? $__________________________________

1. Semiconductor Sales & Use Tax Exemption (RCW 82.08.9651, 82.12.9651): (Help) If you took the Semiconductor Sales & Use Tax Exemption for purchases of gases or chemicals used to manuf acture semiconductor materials, how much sales & use tax was exempted for the report year? $________________________________ (Tax amount, not gross purchase amount)
2. Silicon Smelter Exemption (RCW 82.16.315, RCW 82.04.545, RCW 82.12.022): (Help) If you claimed an exemption for the purchase of electricity, natural gas, or manufactured gas as a silicon smelter, what was the amount of tax you saved during the incentive year? $____________________ (Tax amount, not gross purchase amount).
3. Solar Energy Systems Manufacturers or Processors Sales/Use Tax Exemption (RCW 82.08.9651, 82.12.9651): (Help) If you took the Solar Energy Systems Manufacturers or Wholesalers Sales & Use Tax Exemption for purchases of gases or chemicals used by a solar energy systems manufacturer producing semiconductor materials, how much sales & use tax was exempted for the report year? $________________________________ (Tax amount, not gross purchase amount)
4. Standard Financial Information Sales & Use Tax Exemption (RCW 82.08.207, RCW 82.12.207): (Help) If you claimed the exemption for purchase of standard financial information, what was the amount of tax you saved during the incentive year? $________________________________ (Tax amount, not gross purchase amount) Deferrals
5. Biotechnology & Medical Device Manufacturing Sales and Use Tax Deferral (RCW 82.75): (Help) If you took the Tax Deferral for Biotechnology Products and/or Medical Device Businesses, how much tax was def erred for your investment project(s)? $________________________________
6. Cold Storage Warehouse Sales & Use Tax Deferral (RCW 82.74): (Help) What was the amount of tax deferral taken for the investment project(s)? $ ___________________________
7. Dairy Product Manufacturers Sales & Use Tax Deferrals (RCW 82.74): (Help) What was the amount of tax deferral taken for the investment project(s)? $___________________________
8. Fresh Fruit and Vegetable Processors Sales & Use Tax Deferral (RCW 82.74): (Help) What was the amount of tax deferral taken for the investment project(s)? $ ___________________________
9. High Technology Sales & Use Tax Deferral (RCW 82.63): (Help) What was the amount of tax deferral taken for the investment project(s)? $___________________________
10. High Unemployment County Sales & Use Tax Deferrals (RCW 82.60): (Help) What was the amount of tax deferral taken for the investment project(s)? $___________________________
11. Manuf acturer’s Sales & Use Tax Deferral (RCW 82.85): (Help) What was the amount of tax deferral taken for the investment project(s)? $___________________________
12. Rural Counties Sales & Use Tax Deferral (RCW 82.60): (Help) What was the amount of tax deferral taken for the investment project(s)? $___________________________ Reduced Rates
13. Aerospace FAR Part 145 Repair Stations Reduced B&O Tax Rate (RCW 82.04.250): (Help) If you took the reduced rate for FAR Part 145 Repair Stations, what was the amount of tax you saved in the report year? $________________________________

1. Aerospace Product Development Reduced B&O Tax Rate (RCW 82.04.290): (Help) If you took the reduced rate for Aerospace Product Development, what was the amount of the tax you saved in the report year? $________________________________
2. Aluminum Smelters Reduced B&O Tax Rates (RCW 82.04.2909): (Help) If you took the reduced rates for manufacturing aluminum (or for selling at wholesale aluminum you manufactured), what was the amount of tax you saved in the report year? $________________________________
3. Newspaper Industry Incentives (RCW 82.04.260(14)(a)): (Help) If you took the reduced rate for printing and/or publishing of newspapers, what was the amount of tax you saved in the report year? $_______________________________
4. Semiconductor Manufacturers Reduced B&O Rate (RCW 82.04.2404): (Help) If you took the reduced rate for manufacturing or processing for hire semiconductor materials, what was the amount of tax you saved in the report year? $________________________
5. Solar Energy Systems Manufacturers or Wholesalers B&O Reduced Rates (RCW 82.04.294): (Help) If you took the reduced rate for Solar Energy Systems Manufacturers or Wholesalers, what was the amount of tax you saved in the report year? $________________________________
6. Timber Industry Incentives (RCW 82.04.260(12)): (Help) If you took the reduced rates for Processing for Hire Timber Products, Extracting Timber, Manufacturing of Timber Products, Wholesaling by Manufacturers of Timber Products, or Sale of Standing Timber, what was the amount of tax you saved in the report year? $________________________________ EMPLOYMENT 2 a. Complete the following table based on the employees you had in Washington State during the report year: (Help) Part I Worked All 4 Quarters Worked <4 Quarters Total Number of Employees Total Annual Wages ☐ I had no employees in Washington State 2b. Complete the following table based on the employees you had in Washington State on December 31 of the report year. Report the total number of employees and their respective annual gross wages for the year in eac h category. (Help) Note: Even if you completed the optional Employment Security Data Authorization, you still must complete Part II, as the Employment Security Department does not have this information. ☐ I had no Washington employees on December 31 Part II Full-Time, Non- Temporary Part-Time, Non- Temporary Temporary^ Total Number of Employees Total Annual Wages

7. Has your f irm moved a business activity from out-of-state into Washington, expanded an existing business activity, or created new business activity in Washington during the report year? (Help) _______ YES, moved an activity from out-of-state into Washington _______ YES, expanded an existing activity in Washington _______ YES, created a new business activity in Washington _______ NO, SKIP TO QUESTION 9
8. How many employees did your firm add to these activities or facilities? (If none, enter “0”.) (Help) Number of employees you moved into Washington State: __________________________ Number of employees added by expansion of existing business activity: __________________________ Number of employees hired for newly created business activity in Washington: __________________________
9. Has your f irm moved any Washington activities out of Washington State during the report year? (Help) _______ YES, moved activities to an out-of-state location _______ NO, SKIP TO QUESTION 11
10. How many employees were moved out of Washington State in the report year? (Help) _______________

---

11. If you received a deferral for an investment project or received the benefit of a tax deferral as a lessee, enter the inf ormation below for each deferral certificate. This includes projects that are operationally complete and still have part of their eight year use requirements left. (If necessary, attach an additional page to respond to this question) Note: Enter the total number of employees located at the investment project for each deferral certificate. (Help) Tax Registration Number ____________ Company Name ______________ Certif icate Number ____________ Total Number of Employees ___________ Tax Registration Number ____________ Company Name ______________ Certif icate Number ____________ Total Number of Employees ___________ Tax Registration Number ____________ Company Name ______________ Certif icate Number ____________ Total Number of Employees ___________ OCCUPATIONS/ STANDARD OCCUPATION CODE 1 2a 2b 2c 2d 2e 2f 3a 3b 3c Total no. of^ employees^ Minimum Wage

-^ $ $15. - $ $20. - $ $25. - $ $30. -- $ $50.01 & Over Full - Time Employees^ Part - Time Employees^ Temporary Employees Installation, maintenance, and repair (SOC 49-0000) Production, non-construction trades and craft (SOC 51 - 0000) Transportation and material moving (SOC 53-0000) Other (forest, fishery, agriculture, military, arts, entertainment, and media)

Tax Registration Number ____________ Company Name ______________ Certif icate Number ____________ Total Number of Employees ___________

12. If you took the Manufacturer’s Sales & Use Tax Deferral, complete the following chart based on the total wages, hours and employees for each category: (Help) _____ / ____ Quarter / Year Total Wages Total Hours (^) EmployeesNumber of Number of Employees with Medical Number of Employees with Dental Number of Employees with Retirement Construction Production – All Jobs Created by the Project Production – All Jobs Created at the Worksite

13. How many employment positions were affected or will be affected by any employment reductions that have been publicly announced during the sixty-day period preceding the date this report is submitted? (Help)

    ---

14. If you are an aluminum smelter, chlor-alkali electrolytic processing business, or sodium chlorate electrolytic processing business, what was your actual total employment at the manufacturing site for each quarter in the report year? (Help) Q1 ____________________ Q2 ____________________ Q3 ____________________ Q4 ____________________

15. If you took the Data Center Sales & Use Tax Exemption, complete the following charts: (Help) Certificate Number Physical Location How many family wage employees were physically located at this data center? How many family wage positions were filled by independent contractors at this data center? Square feet of space newly dedicated to housing working servers*

• Qualif ying tenants must report only the space occupied by the qualifying tenant in the eligible computer data center.

16. If you claimed the Fruit and Vegetable Businesses B&O Tax Exemption, Dairy Products B&O Tax Deduction, or Seaf ood Product Businesses B&O Tax Exemption, how many manufacturing sites do you have in Washington that were supported by tax incentives during the report year? (Help) ________________. For the manuf acturing sites that were supported by the tax incentives during the report year, please complete the f ollowing tables using your total employment across all Washington sites where qualifying activities occurred. All Employees Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total Employment Total Wages

25. If you are a gas distribution business, how many million tons of liquefied natural gas was sold as transportation fuel during the report year? (Help) ______________________________________________ (MMt = 1,000,000 metric ton) SEMICONDUCTOR FACILITIES

26. Complete the following table based on the number of employees you had at your semiconductor facility on December 31 f or each of the prior years: (Help) 2018 2019 2020 Number of Employees

27. What was the total number of employees located at the facility location as of December 31 of the report year? (Help) ___________________

28. Based on the answer provided in question 2 7 , complete the following table with the number of employees in each of the hourly wage bands: (Help) $19.99 and Less $20 - 34.99 $35 and Up Number of Employees COMMENTS Comments: Instructions for Completing Report Company Information It is important that you enter all of the company information requested at the beginning of the report. Department of Revenue Account ID: Enter the company’s Department of Revenue Tax Registration Number or Incentive Report Account ID. Account ID by Facility: If you claimed the sales and use tax exemption for either the Hog Fuel, you must complete a report f or each facility owned or operated in the state of Washington claiming the exemption. Enter the Account ID provided to you by the DOR for the facility. Name of Business as Registered / Contact Person: Enter the name of the business as registered with the DOR and the name of a person we may contact if we have any questions about this report. Employment Security Department (ESD) Number: Enter the 9-digit Employment Security Reference number. It is the account number you use to file your quarterly unemployment taxes (box 6 on the 5208-A form). It also is printed on the top right corner of your annual tax-rate notice and the statement of benefit charges ESD sends you. The current f ormat of the number is: 123456 78 9. If you are unable to locate your Employment Security Reference number, contact Employment Security at (855) TAX-WAGE (829-9243). For report assistance call (360) 705-6210. To request this document in an alternate format, please call 1- 800 - 647 - 7706. Teletype (TTY) users may use the Washington Relay Service by calling 711.

Business/Manufacturing Sites A business site includes any non-manufacturing facility in Washington where you have employees that are reported to Employment Security. Percentage of activities in Washington supported by tax incentives: Enter the percentage of jobs in Washington that are supported by eligible incentives. To calculate this percentage, divide the number of jobs directly supported by the tax incentives by the total number of jobs at the site. A manufacturing site is one or more immediately adjacent parcels of real property on which the applicable activity occurs. For example, in the case of the aerospace tax incentives, a manufacturing site is one or more immediately adjacent parcels of real property on which manufacturing or processing for hire of commercial airplanes or component parts occurs. Adjacent parcels of real property separated only by a public road comprise a single site. A manufacturing site includes real property on the same site that supports the qualifying activities, including, but not limited to: administration facilities, test f acilities, warehouses, design facilities, and shipping and receiving facilities. This also includes portions of the manuf acturing site which may also support non qualifying activities. All Washington Employment: At least one report is required for the company. If you do not have a manufacturing site or business in Washington or would prefer to complete one report for the entire company (for each year, if required) you may complete the information for one site entering your site description as “All Washington Employment”. Answer all questions with “Statewide” employment data. Select “No Business Sites ” if you are an out of state business that has no sites in Washington. You must enter t he contact information on page 1. Enter the physical address (street address, city, and zip code) and number of employees in each wage band for the f acility for each business location in Washington where qualifying activities occurred during the reporting year for the Data Center Sales & Use Exemption, High Unemployment County Deferral, and Rural County Deferral preferences. For example, if your business consists of two separate sites performing qualifying activities and one administrative site, only report the physical addresses and number of employees for each of the sites performing qualifying activities. If you are claiming more than one of the above tax preferences that require a complete annual tax preference report, list all physical addresses where qualifying activities take place, for each tax of the preferences. To change your mailing address: Visit our website at dor.wa.gov or call our Telephone Information Center at 1 - 800 - 647 - 7706. Amount of Tax Incentive(s) Taken (Question 1) Aerospace Preproduction Expenditures Business and Occupation (B&O) Tax Credit (RCW 82.04.4461): (return to question) Enter the total amount of B&O tax credit taken in the report year for qualified Aerospace Preproduction Expenditures. Aerospace Property & Leasehold Excise Taxes Business and Occupation (B&O) Tax Credit (RCW 82.04.4463): (return to question) Enter the total amount of B&O tax credit taken in the report year for qualified property and leasehold excises taxes paid. Only buildings and land used exclusively as listed below qualify for the credit:

• Manuf acturing commercial airplanes or their components parts
• Perf orming commercial airplane product development
• Manuf acturing aerospace tooling designed for use in manufacturing commercial airplanes or their component parts Aluminum Smelters Property Tax B&O Tax Credit (RCW 82.04.4481): (return to question) Enter the total amount of B&O tax credit taken in the report year for qualified property taxes paid. Only taxes paid on property owned by direct service industrial reasonably necessary for an aluminum smelter qualify for this credit. Aluminum Smelters Sales & Use Tax Credit (RCW 82.08.805 & 82.12.805): (return to question) Enter the total amount of B&O tax credit taken in the report year for the state portion of sales and use taxes paid on qualified purchases. Qualified purchases means:
• Personal property used at an aluminum smelter
• Tangible personal property incorporated as an ingredient or component of buildings at an aluminum smelter
• Labor and services rendered in respect to such property

Dairy Product Manufacturers B&O Tax Deduction (RCW 82.04.4268): (return to question) For part A of this question, enter the total sales amount of qualifying dairy products manufactured by you in Washington. This is usually the gross income reported under the Manufacturing of Dairy Products B&O Tax classification. For part B of this question, enter the total sales amount of dairy products manufactured by you in Washington and delivered to buyers located outside this state. For part C, enter the total wholesale sales amount of dairy products manufactured by you which were sold and delivered to buyers in Washington who transport the goods outside this state in their regular course of business. This is usually the deduction reported against Wholesaling B&O for Dairy Manufactured Products for Transport out Of State. For part D, enter the total retail sales amount of dairy products manufactured by you which were sold and delivered to buyers in Washington who transport the goods outside this state in their regular course of business. This is usually the deduction reported against Retailing B&O for Dairy Manufactured Products for Transport out Of State. For part E, enter the total sales amount of dairy products manufactured by you which were sold and delivered to buyers in Washington who use the dairy product as an ingredient or component in the manufacturing of a dairy product. This is usually the deduction reported against Wholesaling B&O for Dairy Product used in Manufacturing of Dairy Product. Data Center Sales & Use Tax Exemption (RCW 82.08.986, 82.12.986): (return to question) Enter the amount of sales & use tax exempted on purchases of eligible server equipment, power infrastructure, and labor or services rendered in respect to installing eligible server equipment and power infrastructure. Example: (f or a 0 .095 tax rate location) purchase amount ($1000) x state and local rate ( 0 .095) = tax exempted ($95.00). Electrolytic Processing Industry Tax Incentive (RCW 82.16.0421): ( return to question ) Enter the amount of PUT saved on purchases of electricity used exclusively in chlor-alkali or sodium chlorate electrolytic processing. Eligible Behavioral Health Program Deduction (RCW 82.04.4290): (return to question) Enter the amount of tax saved in 2021 for providing mental health services or substance use disorder treatment services under a government-funded program, or distributed to a health or social welfare organization providing these services between April 26 – December 31. The savings amount is calculated as follows:

1. Multiply the value of services exempted from Service and Other Activities; Gambling Contests of Chance (less than $50,000 a year) B&O tax by 0.
2. Multiply the value of services exempted from Service and Other Activities ($1 million or greater in prior year) B&O tax by 0.
3. Add the amounts from a and b above. This is your savings amount. Fruit and Vegetable Product Manufacturers B&O Tax Exemption (RCW 82.04.4266): (return to question) For part A of this question, enter the total sales amount of qualifying fruit and vegetable products manufactured by you in Washington. This is usually the gross income reported on Manufacturing of Fresh Fruit/Vegetables Products B&O. For part B of this question, enter the total sales amount of fruit and vegetable products manufactured by you in Washington and delivered to buyers located outside this state. For part C, enter the total wholesale sales amount of fruit and vegetable products manufactured by you which were sold and delivered to buyers in Washington who transport the goods outside this state in their regular course of business. This is usually the deduction reported against Wholesaling B&O for Fresh Fruit or Vegetable Manuf actured Products for Transport out Of State. Gas Distribution Business Sales & Use Tax Exemption (RCW 82.08.02565, 82.12.02565): (return to question) Enter the amount of sales & use tax exempted on purchases of eligible machinery and equipment used in the production of compressed natural gas or liquefied natural gas as transportation fuel.

Hog Fuel Sales & Use Tax Exemption (RCW 82.08.956, 82.12.956): (return to question) Enter the total amount of sales & use tax exempted for the Hog Fuel Sales & Use Tax Exemption for this facility for the report year. Example: (f or a 0 .095 tax rate location) purchase amount ($1000) x state and local rate ( 0 .095) = tax exempted ($95.00). Public Research Institution Machinery & Equipment Sales & Use Tax Exemption (RCW 82.08.025651, 82.12.025651): (return to question) For each category listed, enter the total amount of sales & use tax exempted on machinery and equipment used primarily in research and development by a Public Research University. The exemption amount is calculated as f ollows: Take the total amount paid for qualifying machinery and equipment for which sales or use tax was not paid. Multiply this amount by the combined retail sales tax rate that applies to the location where the machinery and equipment was received. To find the applicable rate, go to http://taxrates.dor.wa.gov. Example: (f or a 0 .095 tax rate location) purchase amount ($1000) x state and local rate ( 0 .095) = tax exempted ($95.00). Category definitions:

• Advanced computing o Means technologies used in the designing and developing of computing hardware and software, including innovations in designing the full spectrum of hardware from hand - held calculators to super computers, and peripheral equipment.
• Advanced materials o Means materials with engineered properties created through the development of specialized processing and synthesis technology, including ceramics, high value-added metals, electronic materials, composites, polymers, and biomaterials.
• Biotechnology o Means the application of technologies, such as recombinant DNA techniques, biochemistry, molecular and cellular biology, genetics and genetic engineering, cell fusion techniques, and new bioprocesses, using living organisms, or parts of organisms, to produce or modify products, to improve plants or animals, to develop microorganisms for specific uses, to identify targets for small molecule pharmaceutical development, or to transform biological systems into useful processes and products or to develop microorganisms for specific uses.
• Electronic device technology o Means technologies involving microelectronics; semiconductors; electronic equipment and instrumentation; radio frequency, microwave, and millimeter electronics; optical and optic - electrical devices; and data and digital communications and imaging devices.
• Environmental technology o Means assessment and prevention of threats or damage to human health or the environment, environmental cleanup, and the development of alternative energy sources. Seafood Product Manufacturers B&O Tax Exemption (RCW 82.04.4269): (return to question) For part A of this question, enter the total sales amount of qualifying seafood products manufactured by you in Washington. This is usually the gross income reported on Manufacturing of Seafood Products B&O. For part B of this question, enter the total sales amount of seafood products manufactured by you in Washington and delivered to buyers located outside this state. For part C, enter the total wholesale sales amount of seafood products manufactured by you which were sold and delivered to buyers in Washington who transport the goods outside this state in their regular course of business. This is usually the deduction reported against Wholesaling B&O for Seafood Manufactured Products for Transport out Of State. For part D, enter the total retail sales amount of seafood products manufactured by you which were sold and delivered to buyers in Washington who transport the goods outside this state in their regular course of business. This is usually the deduction reported against Retailing B&O for Seafood Manufactured Products for Transport out Of State.

Aluminum Smelters Reduced B&O Tax Rates (RCW 82.04.2909): (return to question) Calculate the tax savings amount for the reduced B&O tax rate as follows:

1. Sum the total taxable amounts reported under the preferential rates for aerospace manufacturing, wholesaling, and/or retailing for the report year.
2. Divide the total multiple activities B&O tax credit amount taken in the report year by 0. 002904.
3. Subtract step 2 from step 1, then multiply by 0 .001936. Newspaper Industry Reduced B&O Tax Rate (RCW 82.04.260(14)(a)): (return to question) Calculate the tax savings amount for the reduced B&O tax rate by multiplying the total t axable amount reported under the Publication of Newspapers classification for the report year by 0.00134. Semiconductor Manufacturers Reduced B&O Rate (RCW 82.04.2404): (return to question) Calculate the tax savings amount for the reduced B&O tax rate by multiplying the total taxable amount reported under the Manuf acturers/Processors for Hire of Semiconductor Materialsclassification for the report year by 0.00209. Solar Energy Systems Manufacturers or Wholesalers B&O Reduced Rates (RCW 82.04.294): (return to question) Calculate the tax savings amount for the reduced B&O tax rate for Solar Energy Systems Manufacturers or Wholesalers by multiplying the taxable amount by 0 .00209. Timber Industry Incentives (RCW 82.04.260(12)): (return to question) Calculate the amount of Timber Industry tax incentives for the report year as follows:
4. Add Business and Occupation tax (B&O), taxable amounts from all Timber Industry activities (Processing for Hire Timber Products, Extracting Timber, Manufacturing of Timber Products, Wholesaling by Manufacturers of Timber Products, and Sale of Standing Timber) for the report year.
5. Identif y which of the following three methods applies to your filing requirements for each period in the year for this Annual Tax Perf ormance Report: a. 100% of your Timber Industry taxable activities are reported on the Timber Multiple Activities Tax Credit (MATC) worksheet – identify the “Net Amount After Adjustments” f rom the Manufacturing Credit Summary section of the “Timber Products or Wood Products Manufactured in Washington” or “Combined Extracting & Manufacturing of Timber Products or Wood Products” on your electronic returns under the MATC section. b. None of your Timber Industry taxable activities required the Timber Multiple Activities Tax Credit worksheet on your return – your Timber Industry taxable amount MATC is zero. c. Part of your Timber Industry taxable activities are reported on the Timber Multiple Activities Tax Credit worksheet and some are not – use both options A and B separately for each period in the incentive year to identify the total for your Timber Industry taxable amount MATC credit.
6. Subtract the taxable amounts from all timber activities Multiple Activities Tax Credit (MATC) taken in the report year.
7. Multiply the net amount by. 001416 (includes the rate surcharge of 0 .00052), this is the amount of tax you saved. Worksheet: Add taxable amounts (timber activities) + _____ Subtract taxable amounts (MATC credit, timber activities) - Total = _____ X .001 416 x 0 .001 416 Total timber industry incentive savings = _____ **Employment (Questions 2- 16 )
8. Part I** : Enter the total number of employees employed by your company in Washington State and their total wages separated by those who worked all four quarters of the year and less than four quarters. If you are self-employed, a member, or owner, do not count yourself as an employee unless you are covered by Unemployment Insurance through the Employment Security Department. You may elect to authorize the DOR to access the wage and hour report you filed with the Employment Security Department by completing the employer authorization on page 2. (return to question) Part II : Enter the total number of employees employed by your company in Washington State and their total annual wages based on full-time, part-time, and temporary positions on December 31 of the report year. In order for a position

to be treated as full-time or part-time, the employer must intend for the position to be filled for at least 52 consecutive weeks or 12 consecutive months, excluding any leaves of absence. A full-time position is a position that requires the employee to work, excluding overtime hours, 35 hours per week for 52 consecutive weeks, 455 hours a quarter, or 1,820 hours during a period of 12 consecutive months. A part-time position is a position in which the employee may work less than the hours required for a full-time position. A temporary position is a position that is intended to be filled f or period of less than 52 consecutive weeks or 12 consecutive months. Positions in seasonal employment are temporary positions. ( return to question ) 3. Of the total number of employment positions from question 2 Part II , enter the total number of employees enrolled in medical plans, dental plans, and retirement plans provided by your company according to the three wage bands (less than $30,000, $30,000 to $59,999, $60,000 or more). Wages means compensation paid to an individual for personal services, whether denominated as wages, salary, commission, or otherwise as reported on the W- 2 f orms of employees. Stock options granted as compensation to employees are wages to the extent they are reported on the W- 2 f orms of the employees and are taken as a deduction for federal income tax purposes by the employer. (return to question)

4. Enter the number of employees in Washington State on December 31 that earned a salary greater than $60,000 for the report year. (return to question) 5. Enter the number of employees employed worldwide, including Washington State employees. Do not include people obtained from temporary staffing firms. (return to question) 6. Occupation Categories: Occupation categories are organized by Federal Department of Labor Standard Occupation Codes (SOC). The Department of Revenue has adopted the broadest possible category of SOC major groups, and in some instances has combined SOC major groups. A detailed description of the different SOC major groups is set forth in the SOC Occupational Structure, available online at www.bls.gov/soc. Here are descriptions of some of the jobs included in each SOC major group:

• Management includes: o Top executives, advertising, marketing, promotions, public relations and sales managers, and operations specialties managers.
• Business, financial, and legal operations includes o Business operations specialists, financial specialists, lawyers, and legal support workers.
• Computer, mathematical, architecture, and engineering includes: o Computer programmers, computer software engineers, database, network and computer system administrators and analysts, actuaries, mathematicians, statisticians, architects, surveyors, cartographers, engineers, and mapping technicians.
• Lif e, physical, and social science includes: o Animal, f ood and soil scientists, biochemists and biophysicists, conservation scientists, foresters, epidemiologists, physicists, chemists, geoscientists, economists, market research analysts, psychologists, sociologists, and urban, and regional planners.
• Community and social services includes: o Counselors, social workers, and religious workers.
• Education, training, and library includes: o Teachers and library workers.
• Healthcare practitioners, technical, and support includes: o Physicians and surgeons, chiropractors, dentists, pharmacists, nurses, hygienists, medical assistants, and medical technicians.
• Protective services, building and grounds maintenance includes: o Fire f ighters, law enforcement workers, and security guards.
• Sales and service includes: o Cashiers, sales representatives, brokers, and telemarketers.
• Of f ice and administrative support includes: o Bookkeeping, accounting and auditing clerks, information and record clerks, and material recording, scheduling, dispatching, and distributing workers.