Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-57 - State of Washington Estate and Transfer Tax Reform Act rules › Section 458-57-035 - Washington estate tax return to be filed - Penalty for late filing - Interest on late payments - Waiver or cancellation of penalty - Application of payment

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule applies to deaths occurring on or before
			 May 16, 2005, and discusses the due date for filing of Washington's estate tax
			 return and payment of the tax due. It explains that a penalty is imposed on the
			 taxes due with the state return when the return is not filed on or before the
			 due date, and that interest is imposed when the tax due is not paid by the due
			 date. The rule also discusses the limited circumstances under which the law
			 allows the department of revenue to cancel or waive the penalty, and the
			 procedure for requesting that cancellation or waiver. The Washington State
			 Estate and Transfer Tax Return and the instructions for completing return can
			 be found on the department's web site at
http://www.dor.wa.gov/
under the heading
			 titled forms. The return and instructions can also be obtained by calling the
			 estate tax section at 360-570-3265, option 2. The estate tax rules for deaths
			 occurring on or after May 17, 2005, can be found in WAC
			 458-57-105 through
			 458-57-165.
(2)
Filing the state return -- Payment
			 of the tax due.
The Washington estate tax return (state return) referred
			 to in RCW
			 83.100.050 and a copy of the federal estate
			 tax return (federal return) and all supporting documentation is due nine months
			 from the date of the decedent's death. The tax due with the state return must
			 be paid on or before the due date.
(a) Section
			 6075 of the Internal Revenue Code (IRC) requires that the federal return be
			 filed within nine months after the date of the decedent's death. In the case of
			 any estate for which a federal return must be filed under the current IRC, a
			 state return must be filed with the Washington state department of revenue
			 (department) on or before the date on which the federal return is required to
			 be filed. (This may include a federally granted extension of time for filing.
			 See (b) of this subsection.)
(b)
			 Section 6081 of the IRC permits the granting of a reasonable extension of time
			 for filing the federal return, generally not to exceed six months from the
			 original due date. If a federal extension of the time to file is granted, the
			 personal representative is required to file a true copy of that extension with
			 the department on or before the original due date, or within thirty days of the
			 issuance of the federal extension, whichever is later.
			 RCW
			 83.100.050(2). If the
			 personal representative fails to do so, the department may require the personal
			 representative to file the state return on the date that the federal return
			 would have been due had the federal extension not been granted.
(c) When the personal representative obtains
			 an extension of time for payment of the federal tax, or elects to pay that tax
			 in installments, the personal representative may choose to pay the state estate
			 tax over the same time period and in the same manner as the federal tax. The
			 personal representative is required to file a true copy of that extension with
			 the department on or before the original due date, or within thirty days of the
			 issuance of the federal extension, whichever is later.
			 RCW
			 83.100.060(2). If the
			 personal representative fails to do so, the department may require the personal
			 representative to pay the state tax on the date that the federal tax would have
			 been due had the federal extension not been granted.
(d) The department shall issue a release when
			 Washington's estate tax has been paid. Upon issuance of a release, all property
			 subject to the tax shall be free of any claim for the tax by the state.
			 RCW
			 83.100.080.