Warning

Washington Residents

The State of Washington is one of just a few estates that impose a state estate tax which is additional to the federal estate tax. If you were a Washington resident at the time of death or if you resided in another state but owned property in Washington, your estate will be subject to the Washington estate tax.

The tax is currently capped at 19% of the fair market value of the estate and it affects persons who die on or after May 17, 2005, with a Washington taxable estate of more than $1.5 million (for 2005 deaths) and $2 million (for 2006 deaths and beyond).

The estate tax in Washington State does not mirror the filing and exemption thresholds of its federal counterpart. Taxable estates exceeding $2,000,000 must file a Washington State estate tax return but will likely not need to file a federal estate tax return. On the other hand, taxable estates exceeding $3,500,000 will be subject to both filing requirements.  

 For dates of death on or after 5/17/05