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.
For deaths on or after Jan. 1, 2014:
For deaths of Dec. 31, 2013 and prior:
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.
One of the following is due nine months after the decedent's date of death:
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.
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.
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
|
Mail extensions, payments, and estate tax returns to:
The estate tax funds are deposited into the Education Legacy Trust Fund. It provides funding for:
Send us your question or call 360-704-5906, option 1, to speak with an estate tax examiner.