Tax Debt Help in Washington: IRS Options and Free Clinics

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

Washington does not currently have an individual income tax, according to the Washington Department of Revenue, so for most people in Washington a tax bill on wages is owed to the IRS, and the federal options apply. The Department says a new 9.9% income tax on adjusted gross income over $1 million takes effect January 1, 2028. Taxes people in Washington more often owe the state are business taxes such as sales and use tax and business and occupation (B&O) tax, and the capital gains tax for some individuals. IRS Publication 4134 (Rev. 1-2026) lists clinics in Seattle and Spokane.

Federal vs state: who to contact for what

What you owe	Who to contact	Main options
Federal income tax, self-employment tax, IRS penalties	IRS	Payment plan, Offer in Compromise, Currently Not Collectible status, penalty relief
Sales and use tax, B&O tax, capital gains tax	Washington Department of Revenue (dor.wa.gov), 253-661-4279 for payment plan questions	Self-service payment plan, or a partial payment agreement through a field office
State tax on wages	No one, as of November 2026	Washington does not currently have one

If the debt is federal

The IRS options are the same in every state, so this page does not repeat them: an IRS payment plan, an Offer in Compromise, Currently Not Collectible status and first-time penalty abatement. Each of those pages has the current IRS rules, fees and dates. A federal tax lien follows its own rules; see federal tax lien and lien vs levy. You can request each IRS option directly from the IRS.

What Washington taxes people owe instead

The Department of Revenue's income tax page says Washington does not currently have an individual income tax. It also says the 2026 Legislature passed Senate Bill 6346, which creates a 9.9% tax on individuals and married couples filing jointly with annual adjusted gross income over $1 million, starting January 1, 2028, with first returns due in April 2029.

What people in Washington do owe the state is mostly tied to business or investments: retail sales and use tax and B&O tax, which the Department administers, and the capital gains tax, which only individuals who owe it must file and pay electronically.

If the debt is owed to the Washington Department of Revenue

The Department's self-service payment plan page lets you pay a bill over 3, 6, 9 or 12 months. You need, among other things:

A bill (Notice of Balance Due) for the amounts in the plan.
A total due, with penalties and interest, greater than $100 and less than $100,000.
No active Department tax warrants or tax liens, and no payment plan now or in the past 12 months.
Automatic monthly ACH debits from a bank account.

Penalties and interest keep accruing, and any new bill must be paid within five days to avoid default. If you do not qualify, the Department's delinquent tax collection page says to contact your local field office about a partial payment agreement, which requires a financial statement; a tax warrant (lien) may be issued.

Washington tax warrants

The same page explains that the Department may issue an assessment and then a tax warrant covering unpaid tax, penalty and interest. If a warrant is not paid ten days after it is issued, it is filed with the county Superior Court. A filed warrant creates a lien on real and personal property and lets the Department seize bank accounts, wages and personal property. For a business, an unpaid filed warrant can lead to a hearing to revoke its tax registration endorsement after 30 days.

Free Low Income Taxpayer Clinics in Washington

Low Income Taxpayer Clinics (LITCs) are independent organizations that receive IRS grants and represent people in disputes with the IRS for free or a small fee. IRS Publication 4134 (Rev. 1-2026) says they generally serve people whose income does not exceed 250% of the federal poverty guidelines. The publication describes them as help with IRS disputes, so they are not the channel for a state tax debt. These are the Washington clinics it lists; the city is the main office, and many clinics serve a wider area.

City	Clinic
Seattle	University of Washington Federal Tax Clinic
Spokane	Gonzaga University Federal Tax Clinic

Publication 4134 lists each clinic's phone number and languages; the Taxpayer Advocate Service LITC page has the current search tool.

Taxpayer Advocate Service office in Washington

The Taxpayer Advocate Service (TAS) can help, at no cost, people who have not been able to resolve a tax problem with the IRS. Its contact page lists this local office for Washington as of November 2026:

City	Phone
Seattle	(206) 946-3707

TAS says to open a new case with Form 911 or through its toll-free number, 1-877-777-4778; the local office is for people with an open TAS case who need to reach their advocate after more than 30 days. TAS works on federal tax problems, not state tax debts.

FAQ

Does Washington have a state income tax?

Not currently. The Washington Department of Revenue says a new 9.9% tax on adjusted gross income over $1 million begins January 1, 2028, with first returns due in April 2029.

Can I get a payment plan from the Washington Department of Revenue?

The Department offers a self-service plan of 3 to 12 months for bills over $100 and under $100,000 if you have no active tax warrants or liens; otherwise a field office may set up a partial payment agreement.

What is a Washington tax warrant?

It is a Department of Revenue filing for unpaid tax, penalty and interest. Once filed with the county Superior Court, it creates a lien and lets the Department seize property such as bank accounts and wages.

Where can I get free help with an IRS debt in Washington?

IRS Publication 4134 (Rev. 1-2026) lists Low Income Taxpayer Clinics in Seattle and Spokane, and the Taxpayer Advocate Service has a local office in Seattle.