Schedule of Amended Figures

If you need to amend multiple periods (e.g. a year or more), an alternative to filing individual returns is to submit a schedule of amended figures. To properly prepare a schedule, show all figures as they should have been reported on the original returns. The schedule must provide the City with sufficient information to compute the differences in income, deductions, local taxes and any penalties for as many return periods as needed.

When submitting a schedule of amended figures please remember to:

• List the contract account number for the business on all pages of the schedule.
• Clearly indicate which periods are being amended.
• Report all information using the same frequency as that on your original tax return (unless instructed otherwise).
• Calculate tax using rates shown on your original return. Please include the rates on your schedule.
• Include a complete explanation for adjustments.

Schedules can be sent electronically to taxinfo@cityoftacoma.org or by mailing them to the address listed in step 6 below.

Amending Individual Tax Returns

At this time you are not able to file amended returns online.  Please follow the steps below.  

1. Make a copy of the return you need to correct.
2. Draw a single line through any incorrect information and write the correct information to the side or above.
3. Recalculate your "Totals."
4. Attach a short letter explaining what you are changing and why.
5. If you are amending your return and you owe money, include a check when you mail the amended return.
6. Mail the amended return to:

City of Tacoma
Tax & License
747 Market St #212
Tacoma WA 98402

Making Payment: Payments for additional taxes due can be made over the phone after an auditor has reviewed the schedule provided or by mailing a check with your schedule of amended figures.  

What Happens Next

An auditor will review the amended returns submitted. The following penalties may apply to under reported amounts:

• Late payment return penalties up to 29 percent if you originally filed no business or zero returns, were on a non-reporting status, or your original returns were filed late.
• 5 percent assessment penalty for substantially underpaid tax if the underreported tax is underpaid by at least 20 percent.

The City will only honor refunds dating back four years prior to the year in which the refund request is made. TMC 6A.10.100