The State of Washington is one of just a few estates that impose a state estate tax which is additional to the federal estate tax. If you were a Washington resident at the time of death or if you resided in another state but owned property in Washington, your estate will be subject to the Washington estate tax.
The tax is currently capped at 19% of the fair market value of the estate and it affects persons who die on or after May 17, 2005, with a Washington taxable estate of more than $1.5 million (for 2005 deaths) and $2 million (for 2006 deaths and beyond).
The Washington State filing threshold is different from the federal filing threshold for completing the estate tax return. If the decedent has a gross estate or a taxable estate plus taxable gifts of $2,000,000 or more, the estate is required to file a Washington State estate tax return. If the decedent has a gross estate or taxable estate plus taxable gifts of $3,500,000 or more, the estate is required to file a Washington State estate tax return and include a copy of the filed federal estate tax return.