Estate Tax Filing Instructions
REV 85 0050 Instructions (11/29/2022) Page 2
Part 2 - Tax computaon
Line 1: Enter the Total Gross Estate less Exclusion calculated on Part 5 - Recapitulation, Item 12 of the return.
Line 2: Enter the Tentative Total Allowable Deductions calculated on Part 5 - Recapitulation, Item 22 of the return.
Line 3: Enter the amount of the Tentative Taxable Estate (Line 1 less Line 2).
Line 4: Enter the sum of the applicable addendums for allowable adjustments to the tentative taxable estate
(add Lines 4a and 4b). Review each addendum; complete only the ones that apply to the estate. Completed
addendum(s) must be filed with the return.
4a: If the estate is eligible to take a deduction for property used for farming (farm deduction), complete and submit
Addendum # 2. Enter the amount from the addendum’s Part 3, Line 6.
4b: If the estate is eligible to take a deduction for a qualified family-owned business interest (QFOBI), complete and
submit Addendum # 3. Enter the amount from the addendum’s Part 3, Line 8.
Line 5: Enter the result of Line 3 less Line 4.
Line 6: Enter the amount of Washington State Applicable Exclusion Amount from table below:
Applicable exclusion amount table
Year of decedent’s death Applicable exclusion amount
2016 $2,079,000
2017 $2,129,000
2018 to Current $2,193,000
Line 7: Enter the result of Line 5 less Line 6. Do not enter less than zero. This is the “Washington Taxable Estate.”
Line 8: Enter the tax determined by using Table W (below) on the Washington Taxable Estate (Line 7). If the amount
is zero, skip down to the signature line, you do not need to fill out Lines 9 through 14. For additional information on
calculating the tax, see Chapter 458-57 WAC.
Table W (for dates of death occurring on or aer Jan. 1, 2014)
If Washington taxable estate is at
least
Rate Of Washington taxable estate value greater than
$0 to $1,000,000 10% 10% of taxable amount
$1,000,000 to $2,000,000 14% $100,000 plus 14% of the amount over $1,000,000
$2,000,000 to $3,000,000 15% $240,000 plus 15% of the amount over $2,000,000
$3,000,000 to $4,000,000 16% $390,000 plus 16% of the amount over $3,000,000
$4,000,000 to $6,000,000 18% $550,000 plus 18% of the amount over $4,000,000
$6,000,000 to $7,000,000 19% $910,000 plus 19% of the amount over $6,000,000
$7,000,000 to $9,000,000 19.5% $1,100,000 plus 19.5% of the amount over $7,000,000
$9,000,000 and up 20% $1,490,000 plus 20% of the amount over $9,000,000
Note: The amount you start with in the first column is the Washington Taxable Estate (Line 7). This is the amount
after allowable deductions, adjustments and the applicable exclusion amount. The tax is not calculated on the gross
estate.
Two examples using Table W - single person, date of death occurred in 2019
Example 1
Total gross estate: $3,000,000
Allowable deductions: $50,000
Tentative taxable estate: $2,950,000
Applicable exclusion amount: $2,193,000
Washington taxable estate: $757,000
Table W is used to compute the tax on the Washington
taxable estate of $757,000. The amount falls into the “$0
to $1,000,000” row. The tax is 10% on $757,000, for a tax
owing of $75,700.
Example 2
Total gross estate: $6,000,000
Allowable deductions: $100,000
Tentative taxable estate: $5,900,000
Applicable exclusion amount: $2,193,000
Washington taxable estate: $3,707,000
Table W is used to compute the tax on the Washington
taxable estate of $3,707,000. The amount falls into the
“$3,000,000 to $4,000,000” row. The tax is $390,000
plus 16% on $707,000 is $113,120 for a tax owing of
$503,120.
Line 9: If the estate is eligible for apportionment of out of state property, complete and submit Addendum # 4.
Enter the amount from the addendum’s Part 4, Line 6.