After a death in Washington, the estate either qualifies for the simplified procedure for estates under $100,000RCW 11.62.010Verified Sep 9, 2026View source or goes through probate, where creditors have 4 monthsRCW 11.40.051Verified Sep 9, 2026View source to file claims after notice.
Certified copies come from the Washington State Department of Health - Center for Health StatisticsWashington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $25Washington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source, and standard processing takes 8-10 weeks by mailWashington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Washington death certificate guide carries the ordering details.
Washington sets an order for who controls the disposition of remains: surviving spouse or state registered domestic partner, then majority of surviving adult children, then surviving parentsRCW 68.50.160Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceRCW 68.50.160(3)(b)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Washington burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Washington allows estates valued at $100,000RCW 11.62.010Verified Sep 9, 2026View source or less to use the Small Estate AffidavitRCW 11.62.010Verified Sep 9, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 40 daysRCW 11.62.010Verified Sep 9, 2026View source after death.
The opening petition is prepared to statute and filed with the Superior CourtRCW ch. 11.28 (letters testamentary & of administration); RCW 11.28.110 (petition contents, as amended by 2026 c 204 s 1), 11.28.120 (priority, as amended by 2026 c 204 s 2), 11.28.170 (oath), 11.28.185 (bond, as amended by 2026 c 204 s 3); RCW 11.68.011 (nonintervention powers, as amended by 2026 c 204 s 9)Verified Aug 24, 2026View source. Superior Court clerk issues Letters Testamentary or Letters of Administration after the court grants the petition. The Washington Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Washington typically settles in 4 months to 6 months, and an average estate in 6 months to 9 months. The creditor claim period of 4 monthsRCW 11.40.051Verified Sep 9, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Washington: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Washington.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Notice to Creditors
In Washington, creditors have 4 monthsRCW 11.40.051Verified Sep 9, 2026View source from first publication to present claims.
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Renunciation of Executor
In Washington, a person named as personal representative may decline to serveRCW 11.28.010; RCW 11.28.120(1)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In Washington, the Small Estate AffidavitRCW 11.62.010Verified Sep 9, 2026View source covers estates valued at $100,000RCW 11.62.010Verified Sep 9, 2026View source or less, 40 daysRCW 11.62.010Verified Sep 9, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
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Estate Inventory
In Washington, the personal representative files the estate inventory within 90 daysRCW 11.44.015; RCW 11.44.025Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Washington, the personal representative is discharged automatically once the statutory period runsRCW 11.68.110(2)(b)(iv), (3), (4), (5)Verified Sep 15, 2026View source, and no final accounting is required.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
Free tools for settling an estate in Washington: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In Washington, certified death certificates come from the Washington State Department of Health - Center for Health StatisticsWashington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source; the first copy costs $25Washington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source.
Calculate the Amount
Do I Need Probate?
In Washington, estates valued at $100,000RCW 11.62.010Verified Sep 9, 2026View source or less skip probate with the Small Estate AffidavitRCW 11.62.010Verified Sep 9, 2026View source,40 daysRCW 11.62.010Verified Sep 9, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Washington, what the survivor records is the “Certified copy of the death certificateRCW 82.45.197(1)(d)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Washington has no state income tax, so only the federal final Form 1040 is due for the decedentWash. Const. Art. VII, § 1; RCW 82.87.040 (capital gains excise tax)Verified Oct 3, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Washington: the personal representative files the estate inventory within 90 daysRCW 11.44.015; RCW 11.44.025Verified Sep 15, 2026View source of appointment; creditors have 4 monthsRCW 11.40.020, 11.40.040, 11.40.051, 11.40.100, 11.76.110Verified Oct 19, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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How Much Are Estate & Inheritance Taxes?
Washington levies an estate taxRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source above $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source (top rate 20%RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Calculate the Tax
What Taxes Apply to My Inheritance?
In Washington, beneficiaries owe no inheritance tax and the estate pays any estate taxRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source above $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Washington Executor ChecklistRCW 11.62.010 (small estate affidavit); RCW 11.62.005 (small estate definitions); RCW 11.62.020 (small estate affidavit effect). Ch. 11.62 detail: the $100,000 ceiling measures the decedent's entire estate subject to probate less liens and encumbrances and less the surviving spouse's or domestic partner's community-property half; 40-day wait; WA-resident decedent; no PR pending or granted; all debts including funeral and burial paid or provided for; ten days' written notice to all other successors; copy mailed to DSHS office of financial recovery. The instrument transfers debts and personal property only and is presented to the holder, never filed. Last amended 2008 c 6 ss 922-923 and 1990 c 180 s 4 — no CPI escalator and no 2025 or 2026 amendment. Name from the Washington State Courts (AOC) Probate and Mental Health Case Information Cover Sheet, case type SEA (courts.wa.gov/forms/documents/PRO%20MH%20Case%20Cover%20Sheet%20for%20Odyssey.pdf). Washington has no summary or simplified administration tier (verified negative 2026-09-09). RCW 11.40.020 (notice/publication, permissive — "may give notice"; publication once a week for 3 successive weeks if given); RCW 11.40.051 (4-month creditor claims with notice, 24-month bar without); RCW 11.28.185 (bond; waived if will manifests intent, surviving spouse/DP takes entire estate, or bank/trust company; substitute security per RCW 11.130.445); RCW 11.44.015 (inventory within 3 months of appointment, court filing optional); RCW 11.48.210 ("just and reasonable" PR/attorney fees, no statutory percentage); RCW 11.68 / 11.68.011 (nonintervention powers / independent administration); RCW 36.18.020(2)(f) $200 + (5) $40 + (6) $50 = $290 flat filing fee (HB 1207 / 2025 c 357, eff. 7/27/2025). EHB 2445 / 2026 c 204 (eff. 6/11/2026, "ending probates for profit") amends RCW 11.28.185, 11.48.210, 11.68.011 — fee standard and bond waiver exceptions unchanged; adds bond + compensation restrictions for PRs appointed under RCW 11.28.120(3) — re-verified against app.leg.wa.gov 2026-06-10Verified Sep 9, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Washington: State law sets the order of who controls disposition of remains. Order: Person designated on decedent's U.S. Department of Defense record of emergency data (DD Form 93), if the decedent died in military service; then Designated agent named in a written document signed and dated by the decedent in the presence of a witness; then Surviving spouse or state registered domestic partner; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Washington: A burial or disposition permit is required, issued by the local registrar of vital statistics (RCW 70.58A.210). The death certificate must be filed within 5 days. It must also be filed before final disposition, and the medical certifier has two calendar days to complete the cause of death (RCW 70.58A.200). Typical state costs: direct cremation ~$1,500, direct burial ~$3,000, traditional funeral ~$8,500.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Washington: Order from Washington State Department of Health - Center for Health Statistics. Fee: $25/copy ($25 additional). Available: online, phone, mail, in-person. Processing: 8-10 weeks by mail.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Washington: Homestead exemption up to $125,000.RCW 6.13.030; RCW 6.13.070; RCW 11.54.008Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Washington: Small estate affidavit available for estates under $100,000. Independent administration reduces court oversight.RCW 11.62.010 (small estate affidavit); RCW 11.62.005 (small estate definitions); RCW 11.62.020 (small estate affidavit effect). Ch. 11.62 detail: the $100,000 ceiling measures the decedent's entire estate subject to probate less liens and encumbrances and less the surviving spouse's or domestic partner's community-property half; 40-day wait; WA-resident decedent; no PR pending or granted; all debts including funeral and burial paid or provided for; ten days' written notice to all other successors; copy mailed to DSHS office of financial recovery. The instrument transfers debts and personal property only and is presented to the holder, never filed. Last amended 2008 c 6 ss 922-923 and 1990 c 180 s 4 — no CPI escalator and no 2025 or 2026 amendment. Name from the Washington State Courts (AOC) Probate and Mental Health Case Information Cover Sheet, case type SEA (courts.wa.gov/forms/documents/PRO%20MH%20Case%20Cover%20Sheet%20for%20Odyssey.pdf). Washington has no summary or simplified administration tier (verified negative 2026-09-09). RCW 11.40.020 (notice/publication, permissive — "may give notice"; publication once a week for 3 successive weeks if given); RCW 11.40.051 (4-month creditor claims with notice, 24-month bar without); RCW 11.28.185 (bond; waived if will manifests intent, surviving spouse/DP takes entire estate, or bank/trust company; substitute security per RCW 11.130.445); RCW 11.44.015 (inventory within 3 months of appointment, court filing optional); RCW 11.48.210 ("just and reasonable" PR/attorney fees, no statutory percentage); RCW 11.68 / 11.68.011 (nonintervention powers / independent administration); RCW 36.18.020(2)(f) $200 + (5) $40 + (6) $50 = $290 flat filing fee (HB 1207 / 2025 c 357, eff. 7/27/2025). EHB 2445 / 2026 c 204 (eff. 6/11/2026, "ending probates for profit") amends RCW 11.28.185, 11.48.210, 11.68.011 — fee standard and bond waiver exceptions unchanged; adds bond + compensation restrictions for PRs appointed under RCW 11.28.120(3) — re-verified against app.leg.wa.gov 2026-06-10Verified Sep 9, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Washington: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Washington's estate recovery program (DSHS Office of Financial Recovery (OFR), Estate Recovery Unit) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Washington: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (RCW 11.07.010; RCW 11.12.051). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Washington: Homestead exemption up to $125,000. Washington allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.RCW 6.13.030; RCW 6.13.070; RCW 11.54.008Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Washington: File with the Superior Court (probate jurisdiction). Counties may require additional local forms. Filing fee $290. Independent administration reduces court supervision. Typical duration: 5-24 months.RCW ch. 11.28 (letters testamentary & of administration); RCW 11.28.110 (petition contents, as amended by 2026 c 204 s 1), 11.28.120 (priority, as amended by 2026 c 204 s 2), 11.28.170 (oath), 11.28.185 (bond, as amended by 2026 c 204 s 3); RCW 11.68.011 (nonintervention powers, as amended by 2026 c 204 s 9)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Washington: Letters Testamentary are issued by the Superior Court clerk, after the court enters an order admitting the will to probate / appointing the personal representative and the representative files the oath. The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Death certificate — county clerk intake practice, NOT a statutory requirement, and not uniformly a certified copy. Nothing in Title 11 RCW or the Superior Court rules requires a death certificate to open probate or obtain Letters. Several counties ask for one anyway and word it differently: Thurston lists "Death Certificate (certified copy)"; Whatcom's official packets list only "Death Certificate". The largest counties do not list it at all — King, Pierce and Kitsap each publish a minimum-documents list that omits it. Confirm with the county Superior Court clerk before assuming a certified copy is needed; Original will and any codicils, delivered to the court (RCW 11.20.010); King County requires the paper original delivered or mailed to the Clerk with the petition; Petition for Letters Testamentary / of Administration, signed and verified by oath (RCW 11.28.110, as amended by 2026 c 204 s 1); Oath of Personal Representative, filed before letters issue (RCW 11.28.170); Proposed Order Admitting Will to Probate / Appointing Personal Representative and Granting Nonintervention Powers (RCW 11.28.010, 11.68.011); Bond unless waived (RCW 11.28.185); a personal representative appointed under RCW 11.28.120(3) that is not a trust company, national bank or attorney-owned professional entity (RCW 11.36.010(2)-(3)) must give bond in an amount commensurate with the major probate assets; INTESTATE, where the petitioner is not the surviving spouse or domestic partner: notice of the time and place of the hearing served on the surviving spouse at least 10 days before it, or the spouse's written waiver of notice filed in the cause (RCW 11.28.131); a non-spouse applying for letters on community property within 40 days of death must also give the spouse court-directed notice (RCW 11.28.030); Probate Case Cover Sheet (Superior Court).RCW ch. 11.28 (letters testamentary & of administration); RCW 11.28.110 (petition contents, as amended by 2026 c 204 s 1), 11.28.120 (priority, as amended by 2026 c 204 s 2), 11.28.170 (oath), 11.28.185 (bond, as amended by 2026 c 204 s 3); RCW 11.68.011 (nonintervention powers, as amended by 2026 c 204 s 9)Verified Aug 24, 2026
Post surety bond if required
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Washington: Bond required unless waived in will. Typical premium: 0.5% of estate value.RCW 11.28.185Verified Sep 9, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Washington: Attorney fees typically 2.2-3.5% of estate.RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Washington: Publication is optional in Washington, but publishing for 3 consecutive weeks is what starts the claim period. The executor places the notice with the newspaper directly. Creditors have 4 months from first publication to file claims. Direct notice to a known creditor is optional and does not shorten their deadline — they get the later of the claim period or 30 days from the mailing. Proof of publication must be filed with the court.RCW 11.40.020, 11.40.040, 11.40.051, 11.40.100, 11.76.110Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Washington: Washington has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.RCW 11.120Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Washington: Search Washington Department of Revenue, Unclaimed Property (UCP) for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Washington: Washington is a community property state. Real property acquired during marriage belongs to both spouses equally. Community property receives a full step-up in basis. File appropriate affidavits with the county recorder to establish surviving spouse ownership.RCW 26.16; RCW 26.16.120; RCW 64.28.040Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Washington: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (RCW 11.07.010; RCW 11.12.051). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 90 days after appointment as personal representativeRCW 11.44.015; RCW 11.44.025Verified Sep 15, 2026View source
Washington: Inventory due within 90 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.RCW 11.44.015; RCW 11.44.025Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Washington: Creditors file claims on a statutory claim form. After a claim is rejected, the creditor has 30 days to sue on it. If the estate cannot pay every claim, payment order: Administration expenses; then Funeral expenses (reasonable amount); then Last sickness expenses (reasonable amount); then remaining claims in statutory order.RCW 11.40.020, 11.40.040, 11.40.051, 11.40.100, 11.76.110Verified Oct 19, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 4 months from first publication of the creditor noticeRCW 11.40.020, 11.40.040, 11.40.051, 11.40.100, 11.76.110Verified Oct 19, 2026View source
Washington: Creditor claim period is 4 months from first publication. All claims are barred 2 years after death regardless of notice.RCW 11.40.020, 11.40.040, 11.40.051, 11.40.100, 11.76.110Verified Oct 19, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date 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 due April 15 following year of death26 USC 6012(b)(1)
Washington: No state income tax. Only federal Form 1040 required.RCW 83.100.050, 83.100.060, 83.100.080, 83.100.110, 83.100.120; RCW 82.87.020; ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Washington: No state income tax. Only federal Form 1041 required if estate earns income.RCW 83.100.050, 83.100.060, 83.100.080, 83.100.110, 83.100.120; RCW 82.87.020; ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required; Washington Form 85-0050 (Washington State Estate and Transfer Tax Return) due 9 months after date of deathRCW 83.100.050, 83.100.060, 83.100.080, 83.100.110, 83.100.120; RCW 82.87.020; ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 10, 2026
Washington: Has STATE ESTATE TAX with $3,000,000 exemption. File Form 85-0050 (Washington State Estate and Transfer Tax Return), due 9 months after date of death.RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Oct 10, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Washington: Tax clearance IS REQUIRED before final 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)).RCW 83.100.050, 83.100.060, 83.100.080, 83.100.110, 83.100.120; RCW 82.87.020; ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Washington: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.RCW 11.48.210 (reasonable compensation set by the court; no statutory percentage; compensation provided in the will controls unless renounced in writing before qualifying)Verified Sep 9, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
