Estate tax worksheet

Washington Estate Tax Calculator

The date of death matters in 2026. Deaths through June 30 use a $3,076,000 exclusion and 10%–35% rates. From July 1, the exclusion is $3 million and rates are 10%–20%.

Updated Oct 2, 202611 primary sources citedEditorial policy

Washington death-date and property worksheet

Who this covers and what to enter

For deaths in 2026 and 2027 using prepared Washington return amounts. Changing the death date across July 1 changes both the exclusion and the rate schedule.

Date of death Washington gross estate — Part 2 line 1 ($)Prepared after the return’s asset exclusions and Washington QTIP treatment; before the applicable dollar exclusion.Tentative allowable deductions — line 2 ($)Prepared administration, debt, marital and charitable deductions. Do not repeat farm or QFOBI deductions.Prepared allowable farm deduction — line 4a ($)Use the decedent’s qualified property amount from current Addendum 2, not the spouse’s community property.Prepared QFOBI deduction — line 4b ($)Eligible qualified family-owned business interest; 2026 maximum $3,076,000.Out-of-state property after removing deducted farms ($)Residents: outside real/tangible property. Nonresidents: also include intangible property. Exclude farm property already deducted.Washington estate tax already paid — line 11 ($)Payments toward tax principal; excludes interest and penalties. These are prepared Washington amounts for a 2026 or 2027 estate. I have resolved domicile, QTIP, asset exclusions, allowable deductions and farm/business eligibility. The out-of-state amount uses the correct domicile rules. This does not determine filing requirements or deduction eligibility.

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Estimated Washington estate tax — line 10: —
Applicable exclusion for this death date: —
Tentative taxable estate — line 3: —
Estate after farm/business deductions — line 5: —
Washington taxable estate — line 7: —
Tax before property allocation — line 8: —
Balance before interest / penalties: —
Estimated overpayment: —

Whole-dollar results; the calculation does not round the allocation fraction. Filing requirements, federal tax and beneficiary distributions are separate questions.

Reviewed October 1, 2026 against the Department of Revenue's current tables and April 2026 return instructions.

Compare June 30 with July 1

For a $5 million prepared gross estate with no deductions and full Washington allocation, a June 30 death leaves $1,924,000 taxable and produces $238,600 of tax. A July 1 death leaves $2 million taxable and produces $240,000. The lower July rates do not guarantee lower tax at every estate value because the exclusion also decreases.

At $20 million with the same assumptions, the January–June calculation is $4,703,400; the July–December calculation is $3,090,000. These examples use the two official Table W schedules, without federal tax or payments.

Both schedules apply after deductions and the exclusion

Washington taxable amount	January–June marginal rate	July–December marginal rate
First $1 million	10%	10%
$1–$2 million	15%	14%
$2–$3 million	17%	15%
$3–$4 million	19%	16%
$4–$6 million	23%	18%
$6–$7 million	26%	19%
$7–$9 million	30%	19.5%
Over $9 million	35%	20%

These are marginal bands, not a single rate on gross assets. The worksheet starts with prepared Washington amounts and subtracts allowable deductions before using the schedule. Part 2 instructions.

Property allocation comes after the rate calculation

For residents, out-of-state real and tangible property can reduce the Washington share. For nonresidents, intangible property is also outside the Washington numerator. Classification follows domicile and property type, so a bank's address alone does not decide the allocation. DOR property and domicile guidance.

The worksheet computes tax on the whole prepared estate, then applies (gross estate − deducted farm property − remaining out-of-state property) ÷ (gross estate − deducted farm property). It preserves the full fraction through multiplication, as Addendum 4 requires.

A July 2026 $5 million estate with $2 million of qualifying out-of-state property, no farm deduction and no other deductions has a 60% share: $240,000 × 60% = $144,000.

Farm property also changes the allocation denominator

Qualifying farm property is removed from both sides of the allocation fraction under WAC 458-57-125. The current farm addendum separates the decedent's deductible property from the surviving spouse's community share. Enter the prepared deduction and omit that deducted property from the out-of-state input.

For example, a July estate of $10 million with a valid $5 million farm deduction and $2 million of other out-of-state property has $2 million taxable after the exclusion. Its $240,000 pre-allocation tax is multiplied by $3 million ÷ $5 million, producing $144,000. Qualification and property values must be established before using this example.

The business deduction limit did not fall in July

The 2026 qualified family-owned business interest deduction limit remains $3,076,000 in both periods. The calculator accepts the eligible prepared amount and checks that maximum; it does not determine ownership, operation or heir requirements. Current QFOBI limit · DOR qualification guidance.

The spousal residence provision is a filing test

The qualifying personal-residence provision can remove a residence from the calculation used to decide whether a return is required. It does not automatically remove that residence from the taxable estate when filing is required. Do not enter its value as an extra deduction here. Spousal residence requirements and examples.

Washington does not provide portability of a deceased spouse's unused exclusion. Separate QTIP elections can affect the prepared gross estate and marital deduction; federal DSUE should not be added to this state's exclusion. DOR portability and QTIP guidance.

Use the official filing options and forms to resolve return requirements. Compare Oregon's natural-resource relief or Hawaii's separate state portability rules.

Using the verified 2027 structure

The continuing July schedule applies to a 2027 death, with the separately indexed applicable exclusion and QFOBI maximum. Enter each actual DOR-published amount. Both statutes use the specified October Seattle CPI and prohibit a reduction below the prior year’s applicable amount. RCW 83.100.020 · 83.100.048.

First documented August 27, 2026 · Updated October 2, 2026