Why are my accrued expenses itemizing incorrectly on the WA C4?

When filing a WA C4 Form, you may notice that some accrued expenses will itemize despite being under the $750 itemization threshold.

The most likely reason for this is because there are multiple outstanding accrued expenses owed to that entity. On the WA C4, an accrued expense will itemize if the total outstanding balance owed to that entity meets the itemization threshold. Basically, an accrued expense will itemize if there is at least $750 that is already owed or would be owed to a single entity.