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Home / Find taxes & rates / Other taxes / Estate tax
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Estate tax

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.

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

Deaths on or after January 1, 2014

For dates of death of December 31, 2013, and prior, email or call us at 360-534-1503, option 2.

Filing requirements

Either the Washington estate tax forms and estate tax payment or a request for an extension to file the Washington estate tax return and an estimated payment are due nine months after the decedent’s date of death.

If you have questions, e-mail us, or call us at 360-534-1503 and press 2 to speak with an estate tax examiner. Join the ListServ Email Service to get future messages about important Washington estate tax information.

Estate tax changes

The Legislature has updated the filing threshold to align with the applicable exclusion amount based on the 2017 legislation. For returns filed on or after July 23, 2017, an estate tax return is not required to be filed unless the gross estate is equal to or greater than the applicable exclusion amount.

 

What is an escheat? Learn more...

More information

 

Apportionment for Out of State Property

Farm Deduction

Filing Thresholds and Exclusion Amounts

Frequently Asked Questions

Installment Plans for Closely-Held Businesses

Interest Rates

Qualified Family-Owned Business Interests Deduction

Qualified Terminable Interest Property

Tax Rate Tables

 

Listserv E-mail Service:  Receive notifications about law changes and other important estate tax information

Forms & publications

Estate Tax Forms

Tax Reference Manual (pdf)

References

RCW 83.100

WAC 458-57

More information

Apportionment for Out of State Property

Farm Deduction

Filing Thresholds and Exclusion Amounts

Frequently Asked Questions

Installment Plans for Closely-Held Businesses

Interest Rates

Qualified Family-Owned Business Interests Deduction

Qualified Terminable Interest Property

Tax Rate Tables

Listserv E-mail Service:  Receive notifications about law changes and other important estate tax information

Forms & publications

Estate Tax Forms

Tax Reference Manual (pdf)

References

RCW 83.100

WAC 458-57

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File or amend my return

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Late filing

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Register my business

My account

Audits

Find taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

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Income tax

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Watch an online workshop or tutorial

Invite a speaker to your group 

Request a visit from a tax consultant

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Publications by name

Publications by subject

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