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Table A - Unified Rate Schedule

For dates of death before 5/17/05
A
Taxable Amount Over
B
Taxable Amount Not Over
C
Tax on Amt. in Column A
D
Rate of Tax on Excess Over Amt. in Column A
0
$10,000
20,000
40,000
60,000
$10,000
20,000
40,000
60,000
80,000
0
$1,800
3,800
8,200
13,000
(Percent)
18
20
22
24
26
80,000
100,000
150,000
250,000
500,000
100,000
150,000
250,000
500,000
750,000
18,200
23,800
38,800
70,800
155,800
28
30
32
34
37
750,000
1,000,000
1,250,000
1,500,000
2,000,000
1,000,000
1,250,000
1,500,000
2,000,000
--------------
248,300
345,800
448,300
555,800
780,800
39
41
43
45
48

Table B - Computation of Maximum Credit for State Death Taxes

For dates of death before 5/17/05
(Based on Adjusted Taxable Estate (Line 3 of Form 706) less $60,000)
(1)
Adjusted taxable estate equal to or more than-
(2)
Adjusted taxable estate less than-
(3)
Credit on amount in column (1)
(4)
Rate of credit on excess over amount in col. (1)
0
$40,000
90,000
140,000
240,000
$40,000
90,000
140,000
240,000
440,000
0
0
$400
1,200
3,600
(Percent)
None
0.8
1.6
2.4
3.2
440,000
640,000
840,000
1,040,000
1,540,000
640,000
840,000
1,040,000
1,540,000
2,040,000
10,000
18,000
27,600
38,800
70,800
4.0
4.8
5.6
6.4
7.2
2,040,000
2,540,000
3,040,000
3,540,000
4,040,000
2,540,000
3,040,000
3,540,000
4,040,000
5,040,000
106,800
146,800
190,800
238,800
290,800
8.0
8.8
9.6
10.4
11.2
5,040,000
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000
-------------
402,800
522,800
650,800
786,800
930,800
1,082,800
12.0
12.8
13.6
14.4
15.2
16.0

Table W - Computation of Washington Estate Tax

For dates of death 5/17/05 through 12/31/13

If Washington Taxable Estate

The Amount of Tax Equals

Of Washington Taxable Estate Value Greater Than

Is at Least

But Less Than

Initial Tax Amount

Plus Tax Rate %

 

$0

$1,000,000

$0

10.00%

$0

$1,000,000

$2,000,000

$100,000

14.00%

$1,000,000

$2,000,000

$3,000,000

$240,000

15.00%

$2,000,000

$3,000,000

$4,000,000

$390,000

16.00%

$3,000,000

$4,000,000

$6,000,000

$550,000

17.00%

$4,000,000

$6,000,000

$7,000,000

$890,000

18.00%

$6,000,000

$7,000,000

$9,000,000

$1,070,000

18.50%

$7,000,000

$9,000,000

 

$1,440,000

19.00%

$9,000,000



For dates of death 01/01/14 and after

If Washington Taxable Estate

The Amount of Tax Equals

Of Washington Taxable Estate Value Greater Than

Is at Least

But Less Than

Initial Tax Amount

Plus Tax Rate %

 

$0

$1,000,000

$0

10.00%

$0

$1,000,000

$2,000,000

$100,000

14.00%

$1,000,000

$2,000,000

$3,000,000

$240,000

15.00%

$2,000,000

$3,000,000

$4,000,000

$390,000

16.00%

$3,000,000

$4,000,000

$6,000,000

$550,000

18.00%

$4,000,000

$6,000,000

$7,000,000

$910,000

19.00%

$6,000,000

$7,000,000

$9,000,000

$1,100,000

19.50%

$7,000,000

$9,000,000

 

$1,490,000

20.00%

$9,000,000

 

Filing Thresholds and Exclusion Amounts

Year

Filing Threshold

Applicable Exclusion Amount 

2014

2,000,000

2,012,000

 

Year

Filing Threshold

Applicable Statutory Deduction

2006 to 2013

2,000,000

2,000,000

5/17/05 to 12/31/05

1,500,000

1,500,000

 

Year

Filing Threshold

Applicable Credit Amount 

01/01/05 to 05/16/05

1,500,000

555,800

2004

1,500,000

555,800

2002 to 2003

1,000,000

345,800

2000 to 2001

675,000

220,550

1999

650,000

211,300

1998

625,000

202,050

1987 to 1997

600,000

192,800



Interest Rates

Year Assessment Rate Refund Rate
2014 2% 2%
2013 2% 2%
2012 2% 2%
2011 3% 3%
2010 3% 3%
2009 5% 5%
2007 to 2008 7% 7%
2006 5% 5%
2004 to 2005 4% 4%
2003 5% 5%
20027%7%
2001 8% 8%
1999 to 2000 7% 7%
1998 7% 6%
1997 8% 7%
1992 to 1996 12% 12%