Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-57 - State of Washington Estate and Transfer Tax Reform Act rules › Section 458-57-135 - 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 after
			 May 17, 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 estate tax rule on
			 the estate tax return etc., for deaths occurring on or before May 16, 2005, can
			 be found in WAC
			 458-57-035.
(2)
Estate tax return.
The
			 Washington state estate and transfer tax return and the instructions for
			 completing the return can be found on the department's website at
https://www.dor.wa.gov
. They may
			 also be requested by emailing estates@dor.wa.gov.
(3)
Filing the state return-Payment of
			 the tax due.
(a) The Washington estate
			 tax return (state return) must be filed with the Washington state department of
			 revenue (department) if the gross estate of a decedent equals or exceeds the
			 applicable exclusion amount described in
			 RCW
			 83.100.020(1) and WAC
			 458-57-105(3)(b).
			 The state return and payment is due nine months after the date of the
			 decedent's death. A granted extension of time to file will extend the time to
			 file the return, but the payment is still due nine months after the date of the
			 decedent's death. The state return must be signed by the person required to
			 file. The following items must accompany the state return:
(i) All applicable state return schedules and
			 addendums, if any;
(ii) If the
			 person required to file the state return is also required to file a federal
			 return or has filed a federal return, a copy of the filed federal tax return
			 (Form 706, Form 706-NA, or Form 706-QDT), signed by the person required to
			 file, including all applicable schedules and statements;
(iii) One copy of all supporting
			 documentation for completed state return schedules. If federal return schedules
			 differ from state return schedules, provide an explanation for
			 differences;
(iv) A copy of any
			 previously filed extension request(s). If a federal Form 4768 extension request
			 has been filed, provide an Internal Revenue Service approved copy;
(v) A copy of the decedent's death
			 certificate;
(vi) A copy of the
			 letters testamentary or the letters of administration, if any;
(vii) A copy of the decedent's will, if any,
			 and a copy of all trust agreements that pertain to the decedent, if
			 any;
(viii) A copy of state estate
			 or inheritance return(s) filed with any other state, and proof of payment of
			 the estate or inheritance tax owed to another state(s), if any; and
(ix) Payment of the Washington estate tax
			 due, if any.