Overview

The Washington estate tax changed twice in less than a year. If your plan, your book or your printout predates April 2026, it is probably out of date. In 2025 the Legislature raised the top rate to 35%. In March 2026 it reversed most of that. For deaths on or after July 1, 2026, the exclusion is $3,000,000 and the rates run from 10% to 20%. That leaves four different sets of rules, and the one that applies to your family depends on a single fact: the date of death. The federal estate tax exclusion is $15,000,000 per person for 2026, so most families will never owe federal estate tax. Washington runs its own estate tax, on its own rules, and it starts at $3,000,000. Between a paid-off house, retirement accounts and life insurance, plenty of Washington homeowners are over that line and don't know it. Washington tax, estate and trust lawyer Edward J. Barton, a CPA and CFA charterholder, walks you through the rules in the order you need them, with the arithmetic shown. You will learn: A 10-minute test that tells you whether you are clearly under, close or over the line What counts in your estate, including life insurance, retirement accounts and out-of-state property The four date-of-death rule sets, with a rate table for each Why Washington does not allow portability, how married couples can lose an entire $3,000,000 exclusion, and how a credit shelter trust or a disclaimer fixes it Why the $3,000,000 exclusion is effectively frozen, and what that does to a growing estate over 20 years The marital, charitable, farm and family-owned business deductions Planning tools that work in Washington, including lifetime gifts (Washington has no gift tax) What a personal representative must file, the nine-month deadline and how to pay The most common mistakes and how to fix them When to hire a lawyer or CPA, and what to bring to the first meeting The back of the book includes rate tables, a net worth worksheet, a glossary and a table of citations. Written for Washington homeowners in their 50s to 70s with $2 million to $10 million in total assets, for their adult children, and for anyone just named personal representative of a Washington estate. This book reflects Washington and federal law as of October 2026. It is general information, not legal or tax advice for your situation.

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