The Washington estate tax incorporates some provisions of the Internal Revenue Code as it existed on January 1, 2005.
Who must file a Washington return?
For deaths on or after January 1, 2014, the executor must file a Washington estate tax return if the decedent owned property in Washington State and the gross estate exceeds the threshold.
How do I pay the tax?
To pay the estate tax, file the return and applicable addendum(s).
When is the estate tax return due?
Nine months after the date of death.
How do I file for an extension?
When you are applying for your federal extension, send us a copy of the Federal Form 4768 at the time of filing. If you are not filing a Federal Form 706, submit the Application for Extension of Time to File a Washington State Estate and Transfer Tax Return (Fill-In or Print). If an estate tax payment may be due, include the estimated Washington tax payment with the extension request. Payment received after the due date will accrue interest.
How is the tax calculated?
The tax is calculated 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 amount.
- If applicable:
The federal taxable estate is determined per the Internal Revenue code as it existed on January 1, 2005. The federal taxable estate is the gross estate less any allowable deductions. Allowable deductions generally include funeral expenses, administrative expenses, debts of the decedent, spousal bequests and gifts to charity.
Where do I mail my forms (extension, payment, return)?
Extensions, payments and estate tax returns are mailed to:
Washington State Department of Revenue
PO Box 47474
Olympia WA 98504-7474
What are the funds used for?
Funds are distributed to the Education Legacy Trust Fund.
Who can I contact if I still have questions?
E-mail your question, or call us at 360-704-5906 and press 1 to speak with an estate tax examiner.