Washington Certificate of Debtor(s) is a document issued by the Washington State Department of Revenue certifying that an individual or a business is a debtor of the state of Washington. The certificate is used to show that the debtor has an obligation to the state of Washington and is required to pay any taxes, fees, penalties, or interest that may be due. There are two types of Washington Certificate of Debtor(s): a regular certificate and a super priority certificate. The regular certificate is issued when the amount owed is less than $25,000, and the super priority certificate is issued when the amount owed is greater than $25,000. The regular certificate is valid for one year, and the super priority certificate is valid for six months. In both cases, the certificate must be renewed annually or biennially in order to remain in effect.