For deaths on or after May 17, 2005, a Washington Estate Tax Return must be filed by the personal representative if the decedent owned property in Washington State and the gross estate exceeds the following thresholds:
|
Year Death Occurred |
Filing Threshold
(Gross estate or taxable estate plus any taxable gifts) |
|
May 17 - December 31, 2005 |
$1,500,000 or more |
|
2006 and after |
$2,000,000 or more |
Note: If an estate is required to file a federal return, then it is required to file a Washington State Estate Tax Return. If the estate is over the filing threshold a state return is required, even if no tax is due.