How Do I File Taxes for a Deceased Person in Washington?

Washington has no state income tax, so only the federal final Form 1040 is due for the decedent; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

One return is due.

IRS Form 1040.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Tax clearance

Washington requires tax clearance before distribution

Unpaid Washington estate tax is a lien on the property subject to the tax for ten years from the date of the transfer (RCW 83.100.110(1)).

Washington tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Washington final income tax return: Washington has no state income tax. No state income tax return is required.
Washington estate tax return: The estate value ($0) is below Washington's $3,000,000 filing threshold. Washington's filing test uses the gross estate.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

Because Washington has no state income tax, the primary filing is the final federal income tax return (Form 1040) for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) may be required. No state income tax return is needed. A Washington estate tax return must also be filed when the federal gross estate is $3,000,000 or more, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. Washington has no state income tax return to file. An estate income tax return, where one is needed, is due the 15th day of the 4th month after the estate's tax year ends (April 15 for a calendar-year estate). The Washington estate tax return (Form 85-0050) is due 9 months after date of death.

Yes. Unpaid Washington estate tax is a lien on the property subject to the tax for ten years from the date of the transfer (RCW 83.100.110(1)). Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Washington imposes a state estate tax on an estate above $3,000,000. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate is $3,000,000 or more, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the Washington estate tax return (required when the federal gross estate is $3,000,000 or more).

Tax Filing After Death in Washington

Because Washington does not impose a state income tax, the tax filing process after death is more straightforward than in most states. Only federal returns are required for the deceased's income. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Washington imposes a state estate tax on estates exceeding $3,000,000, and the return-filing test is broader than the exemption — it runs on the federal gross estate, so some estates file even though no tax is due. The Washington death tax calculator estimates the liability.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final federal income tax return (Form 1040) is due April 15 following year of death. The estate settlement plan for Washington includes all filing dates in order.

SimplyTrust Editorial·Updated October 3, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(a)(3)
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)

Show 2 more sources

Data sourced from Washington statutes and official state code. How we research.

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