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Estate tax

Important estate tax legislative changes effective July 1, 2025

  1. The applicable exclusion amount, the filing threshold, and the maximum allowed deduction for qualified family-owned business interests (QFOBI) increase to $3,000,000 for decedents dying July 1, through December 31, 2025.
    • The exclusion, threshold, and QFOBI may increase yearly, based on a consumer price index calculation, for decedents dying in 2026 and beyond. Our estate tax tables will be updated by the end of each year for the following year.
  2. Tax rates increase for decedents dying July 1, 2025, and after, based on a graduated scale, ranging from 10% to 35%.
  3. The farm deduction can include the value of tangible personal property used by a non-familial qualified heir (a farm employee).

What is the estate tax?

The estate tax is a tax on the right to transfer property at the time of death. A Washington decedent or a non-resident decedent who owns property in Washington state may owe estate tax depending on the value of their estate.

Who must file a Washington estate tax return?

A Washington estate tax return filing is required if a decedent's gross value of their property, all assets owned or in trust, wherever the assets are located, is over the filing threshold at the time of their death, and:

  • They are domiciled in Washington, or
  • They are a non-resident, but own real estate or tangible personal property located in Washington.

If the above requirements are met, a filing is required even if no tax is due. If the decedent's estate is under the filing threshold, an estate tax return does not need to be filed, and no estate taxes would be due.

For more details about filing requirements and reporting, see the Estate tax FAQs.

General submission questions

What are return, extension & payment due dates?

One of the following is due nine months after the decedent's date of death:

  • Washington estate tax forms and estate tax payment.
  • A request for an extension to file the Washington estate tax return and an estimated payment.

A return or extension may be submitted without payment if the estate does not owe any tax. A return or extension submitted without payment is still due nine months after the decedent’s date of death.

Note: Any tax due must be paid within nine months after the date of death or interest will accrue daily on any unpaid principal. An extension of time to file a return does not grant relief from the accrual of interest.

If you have questions, send an email to estates@dor.wa.gov, or call us at 360-704-5906 to speak with an estate tax examiner. Join the Notification Service to get future messages about important Washington estate tax information.

How do I file an extension?

If you need more time to file, you can apply for a six-month extension of time to file. Approval of an extension of time to file the Washington estate tax return does not grant additional time to pay the estate tax. We recommend submitting an estimated tax payment with the extension if the estate anticipates there will be tax due. Any amounts that remain unpaid after the nine-month due date will accrue daily interest. For interest rates, see our interest rate table.

There are two different ways to apply for an extension of time to file the Washington estate tax return.

If you are applying for your federal extension, send us a copy of the Federal Form 4768 at the time you file for a Washington extension.

How is the tax calculated?

Calculate the tax using the Washington taxable estate and Table W. The "Washington taxable estate" means the gross estate less:

Example:

A Washington resident dies in 2024 leaving a gross estate of $4,000.000. The estate incurs funeral and attorney's fees of $50,000 during the administration of the estate, and the decedent had $50,000 in personal debt at death. The Washington tax due is calculated as follows:

Gross estate
$ 4,000,000
Allowable deductions
$ (100,000)
Applicable exclusion for dates of death in 2024
$ (2,193,000)
Washington taxable estate
$ 1,707,000
 
 
Tax due applying the Washington taxable estate to Table W
$ 198,980
How do I pay the tax?

To pay the estate tax, file the estate tax return and applicable addendums(s), or file an estimated payment with an extension. You can now file an estate tax return and pay estate tax electronically using our new My DOR services. Get help using My DOR for estate tax.

Estate tax forms, rules, and information are specific to the date of death.

Where do I mail my forms (extension, payment, return)?

Mail extensions, payments, and estate tax returns to:

Washington State Department of Revenue
PO Box 47474
Olympia WA 98504-7474

What are funds used for?

The estate tax funds are deposited into the Education Legacy Trust Fund. It provides funding for:

  • The student achievement fund for reducing class sizes, professional development of teachers, extended learning such as before- and after-school programs, and pre-kindergarten learning.
  • Learning assistance program to help kindergarten through 12th-grade students who are not up to standards.
  • Higher education (which includes monies for financial aid, supporting additional enrollment of students, adult basic education programs in community colleges, work-study programs, etc).

Questions?

Send us your question or call 360-704-5906, option 1, to speak with an estate tax examiner.

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