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.

Paying the tax

Who must file a Washington estate tax return?

For deaths on or after Jan. 1, 2014:

The person in charge of a deceased person's estate must file an estate tax return if the total estate value is high enough to meet the filing threshold for the date of death. See the Filing thresholds and exclusion amounts table to determine if you need to file an estate tax return.

If the total gross estate is below the filing threshold, you do not need to file an estate tax return. If the total gross estate is above the filing threshold, you must file an estate tax return even if no tax would be due.

If a Washington return is required to be filed and a Federal Form 706 is filed, you must include a copy of the Federal Form 706 with the Washington estate tax filing.

If you and your spouse own a personal residence, you may be able to exclude the deceased spouse’s portion from the gross estate value when determining if an estate tax return needs to be filed. See our Estate tax spousal personal residence exclusion page for more information.

If you have additional questions about filing requirements, see our Estate tax Frequently Asked Questions page.

For deaths of Dec. 31, 2013, and prior:

Send your questions to estates@dor.wa.gov, or call us at 360-704-5906 to speak with an estate tax examiner for more information.

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.

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.

For the fastest service, submit an application for an extension using our new My DOR services. Get help using My DOR for estate tax.
Submit the Application for Extension of Time to File a Washington State Estate and Transfer Tax Return on or before the date the Washington return is due.

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:

Allowable deductions from Schedule J, K, L, M and O.
Applicable exclusion amounts.
If applicable:
- Estate tax farm deduction.
- Qualified family-owned business interest deduction.

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

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).