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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Washington Tax Filing Checklist

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Tax Clearance Required 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)). A personal representative who distributes property without first paying, securing payment of, or furnishing security for the tax is PERSONALLY liable for it (RCW 83.100.120(1)(a)). Once the tax is paid, the Department of Revenue issues a release: "The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state" (RCW 83.100.080). Estates under the filing threshold owe no tax and file no return. Contact the estate tax unit at estates@dor.wa.gov or 360-704-5906.

More Information

Federal

File 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

Deadline: 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.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Washington

Final income tax returnNot required

Washington has no state income tax. No state income tax return is required.

File estate tax returnNot required

The estate value ($0) is below Washington's exemption of $3,000,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

Because Washington has no state income tax, the primary filing is the federal final 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 returns are needed.

The final federal income tax return is due April 15 of the year following death. Estate income tax returns (Form 1041) are due by the 15th day of the fourth month after the estate's tax year ends.

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)). A personal representative who distributes property without first paying, securing payment of, or furnishing security for the tax is PERSONALLY liable for it (RCW 83.100.120(1)(a)). Once the tax is paid, the Department of Revenue issues a release: "The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state" (RCW 83.100.080). Estates under the filing threshold owe no tax and file no return. Contact the estate tax unit at estates@dor.wa.gov or 360-704-5906. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Washington imposes a state estate tax on estates exceeding $$3,000,000. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Washington death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Washington estate tax return (for estates over $$3,000,000).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Washington estate settlement plan covers all filing responsibilities in order.

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. This threshold is separate from the federal exemption, so some estates owe state tax even when no federal tax is due. The Washington death tax calculator estimates the combined liability.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for Washington includes all filing dates so nothing is overlooked.