Washington's Department of Revenue launched a temporary International Remote Seller Voluntary Disclosure program running from February 1 to May 31, 2026. The program targets foreign-headquartered businesses that have established substantial nexus in Washington but have not registered or reported taxes. Qualifying businesses receive a reduced lookback period (four years plus the current year for B&O taxes, 12 months for uncollected retail sales tax) and up to 39% in penalty waivers. Participants must also register with the state by submitting a business license application. 

The bottom line: If your business makes remote sales into Washington, this program offers a limited window to come into compliance with reduced penalties and a shorter lookback period. Businesses discovered through the state's normal audit process face a seven-year lookback and full penalties of up to 39%.