{"id":377097,"date":"2016-03-31T21:37:16","date_gmt":"2016-04-01T02:37:16","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/washington-law\/washington-estate-taxes.html"},"modified":"2021-04-02T06:55:58","modified_gmt":"2021-04-02T11:55:58","slug":"washington-estate-taxes","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/washington-law\/washington-estate-taxes.html","title":{"rendered":"Washington Estate Taxes"},"content":{"rendered":"\n
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Washington Estate Taxes<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

In Washington, the state collects an estate tax<\/a> when a person dies in some situations. This is separate from any taxes the federal government<\/a> will collect. The Evergreen State is among one of several states that still assesses separate estate taxes on certain property when a person dies.<\/p>\r\n

When is an Estate Subject to the Tax?<\/h2>\r\n

For deaths that occurred on or after January 1, 2014 and on or before December 31, 2014, an estate may be subject to the Washington estate tax if the decedent<\/a> owned property located in Washington State and the gross estate, or taxable estate plus any taxable gifts, exceeds $2,012,000.<\/p>\r\n

What Is The Applicable Tax Rate?<\/h2>\r\n

Currently, any amounts in a Washington decedent’s estate in excess of $2 million are subject to Washington state estate tax at rates ranging from 10 percent to 20 percent.<\/p>\r\n

Please note, a new law signed into law in June 2013 has caused the 2013 exemption of $2,000,000 to be adjusted for inflation on an annual basis beginning on January 1, 2014.<\/p>\r\n

When Are The Washington Estate Taxes Due?<\/h2>\r\n

The applicable Washington State Estate Tax Return must be filed, and any estate tax due must be paid, within nine (9) months of the decedent’s date of death.<\/p>\r\n

The Defense Of Marriage Act (DOMA): Federal and Washington State Estate Taxes For Same-Sex Married Couples<\/h2>\r\n

Washington State has recognized same-sex marriage<\/a> since 2012. However, the estate tax is tied to the federal estate tax. Hence, until the Supreme Court issued its decision on DOMA<\/a>, there was a question whether or not same-sex couples were entitled to claim the marital deduction for Washington estate tax purposes..<\/p>\r\n

In 2013, the U.S. Supreme Court overturned the DOMA law which prohibited the federal government from recognizing same-sex marriage. The Court held that, by defining marriage as between a man and a woman, DOMA violated the Fifth Amendment of the Constitution<\/a>.<\/p>\r\n

This means that all individuals who are legally married are now entitled to receive the same federal benefits, regardless of their gender.<\/p>\r\n

As a result of the ruling, among other benefits, same-sex married couples can take advantage of the federal estate tax marital deduction<\/a>, resulting in potentially huge estate tax savings.<\/p>\r\n

Where Can I Find Additional Information About Washington Estate Taxes?<\/b>
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\r\nFor more information about Washington estate taxes, refer to the Washington State’s Department of Revenue website<\/a>.<\/p>\r\n

See Probate Court<\/a>, State Probate Courts<\/a>, and Avoiding Probate<\/a> for more information.<\/p>\r\n\r\n
Government Agency<\/b><\/td>\r\nWashington Department of Revenue<\/a><\/td>\r\n<\/tr>
When is estate tax due?<\/b><\/td>\r\n

The estate tax is due nine (9) months after a death.<\/p>\r\n<\/td>\r\n<\/tr>

What is the Tax Rate?<\/b><\/td>\r\n

The Washington estate tax is calculated using the Washington taxable estate and Table W<\/a> .<\/p>\r\n<\/td>\r\n<\/tr>

List of Forms<\/b><\/td>\r\n

Estate Tax Forms<\/a> (PDF)<\/p>\r\n<\/td>\r\n<\/tr>

Code<\/b><\/td>\r\nChapter 83.100 RCW<\/a><\/td>\r\n<\/tr><\/tbody><\/table>\r\n

Washington tax laws can be tricky. Please consider contacting a local tax attorney<\/a> who can help you better understand the current rules and procedures.<\/p>\r\n

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