Form Rev 85 0049e - Washington State Estate And Transfer Tax Return

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State of Washington
Washington State
Department of Revenue
Estate and Transfer Tax Return
Special Programs Divisions
For deaths occurring May 17, 2005 and after
PO Box 47488
Olympia, WA 98504-7488
when filing Federal Form 706
(see instructions)
Part 1 - Decedent and Executor (type or complete in ink)
1. Decedent’s first name and middle initial
2. Decedent’s last name
3. Social Security Number
Dept Use Only
EST
4. Legal residence (domicile) at time of death (county, state, and zip
5. Year domicile
6. Date of birth
7. Date of death
code, or foreign country)
established
REG / AR
Index number
8. Name, address, and phone number of person required to file
9. Name, address, and phone number of preparer (if applicable)
Telephone No:
Telephone No:
Ext:
Email Address:
Email Address:
10. Name and location of court where Will was probated or estate administered
11. Cause number
12. Check if applicable
Decedent died testate
Extension form attached
Installment payment or filing election
Amended return
Nonresident return
I,
, on behalf of the estate of
, authorize the Department of Revenue to
(Name of Decedent
(Please Print)
)
release confidential estate tax information to
. Preparer is authorized to discuss, and/or receive confidential
(Preparer
)
estate tax information from the Department of Revenue.
Part 2 - Tax Computation
A.
Total Gross Estate Less Exclusion
...........................
A.
(from Federal Form 706, Part 5, item 12)
B.
Total Allowable Deductions
.......................................
B.
(from Federal Form 706, Part 5, item 22)
....................................................................
1.
Tentative Taxable Estate
1.
(line A less line B)
2.
Adjustments to Tentative Taxable Estate
...................................
2.
(total of lines 2a through 2c)
QTIP under § 2056
2a.
§ 2044 Property
2b. (
)
83.100.047 Property
2c.
...................................................
3.
Adjusted Federal Taxable Estate
3.
(total of lines 1 and 2)
...............................................
4.
Washington State Deductions
4.
(total of lines 4a through 4c)
Statutory Deduction
4a.
Farm Deduction
4b.
WA QTIP Deduction
4c.
...........................
5.
Washington Taxable Estate
5.
(line 3 less line 4) Do not enter less than “zero”
(
.
6.
Gross Washington Estate Tax
6
Table W in instructions) Compute tax using the amount on line 5..
;
7.
Identify Out of State Property
attach additional sheet if necessary (if no property, go to line 9)
Schedule/Item
Amount
Schedule/Item
Amount
:
8.
Computation of Apportionment for Out of State Property
8a. Total value of Out of State Property listed in 7 above .............................................
8a.
8b. Gross Estate
...............................................................................................
8b.
(line A)
8c. Adjusted Gross Estate
.
(8b less 4b, less 2b, plus 2c) .........................................................
8c
8d. Adjusted Gross Estate less Out of State Property
...........................
8d.
(line 8c less 8a)
8e. Washington Tax Due
..............................
8e.
(line 8d divided by line 8c multiplied by line 6)
...
9.
Washington Estate Tax Due
9.
(equals line 6 or, if apportioning for Out of State Property, line 8e)
...................................................................
10.
Tax Previously Paid to Washington State
10.
.....................................................................................................................
11.
Balance
11.
...................................
12.
Interest Due
12.
(on any tax not paid within nine months after date of death)
..............................................................
13.
Total Tax and Interest Due
13.
(add lines 11 and 12)
..............................................................................................
14.
Total Amount Enclosed
14.
Under penalty of law, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and complete.
____________________________________________________________________
________________________________
(Signature of person required to file)
(Date)
REV 85 0049e (6/24/09)
Page 1

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