Washington Estate Tax Nonresident Guide
Last updated: 07 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Washington Estate Tax — Nonresident Guide
For estates of decedents domiciled outside Washington that own Washington-situs assets. This page explains who must file, what is taxable, how Washington’s apportionment works, deadlines and extensions (via My DOR), payment and interest, plus examples and checklists. RCW 83.100 • WAC 458-57
Do you need to file as a nonresident?
What counts as Washington-situs property?
| Asset type | Taxed by WA? | Notes |
|---|---|---|
| Real property physically in Washington | Yes | Homes, land, condos, commercial property, and related interests (e.g., beneficial interests, mineral interests). |
| Tangible personal property kept in Washington | Yes | Vehicles, equipment, artwork, boats—if present for a purpose other than transiting the state. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | For nonresidents, intangibles are typically not WA-situs unless a Washington business situs exists. |
| Entity interests (LLC/partnership/corp) | Generally no | Treated as intangibles; analyze facts for any business situs in Washington. |
How Washington limits the tax to the WA portion (apportionment)
- Compute the pre-apportioned WA estate tax on the Washington taxable estate (worldwide base less deductions and the applicable exclusion for the date of death), using the DOR table/brackets.
- Then multiply by the apportionment fraction: value of WA-situs property included in the gross estate ÷ value of the gross estate.
- For nonresidents, the numerator excludes intangibles; for residents, it includes intangibles. Certain farm-deduction property is excluded from both numerator and denominator.
- Report the calculation on Addendum #4 — Apportionment for Out-of-State Property and attach to the return.
Bottom line: Only the Washington fraction of the pre-apportioned tax is due, aligning the liability with the WA-situs property share.
Deadlines, exclusion & payment
| Item | Timing / Amount | Notes |
|---|---|---|
| Return due | 9 months after date of death | File via My DOR (preferred) or by mail per instructions. Extensions to file do not extend time to pay. |
| Extension to file | Request by original due date | Typically up to 6 months; request in My DOR or with the Extension Application. |
| Applicable exclusion amount | DOD through 6/30/2025: $2,193,000 DOD 7/1/2025–12/31/2025: $3,000,000 DOD 2026: to be published by DOR |
Use the exclusion for the correct date-of-death in the return and instructions. |
| Payment | By month 9 | Interest accrues after the due date; electronic payment via My DOR recommended. |
Core forms (nonresident focus)
Washington DOR
- Washington State Estate & Transfer Tax Return (fillable PDF or Excel).
- Addendum #4 — Apportionment for Out-of-State Property.
- Application for Extension of Time to File (or use My DOR online).
- Upload Template & My DOR filing instructions.
Federal attachments
- Form 706 (or 706-NA) schedules and any Form 712 (life insurance).
- Appraisals, deeds/titles for WA property; will/trust; letters of authority; proof of deductible expenses.
If no federal return is required, include consistent pro-forma schedules to support WA values/deductions.
Quick examples
Example — Nonresident with WA vacation home
Colorado resident leaves a $6.0M gross estate, including a $650k Washington vacation home. After computing pre-apportioned WA tax, apply the fraction $650k ÷ $6.0M to get the WA tax due. Intangibles remain outside the numerator for a nonresident.
Example — Equipment stored at a WA job site
Nonresident contractor’s tools and machinery located at a Washington job site at death are WA-situs tangibles and counted in the numerator. Items merely transiting the state are generally not WA-situs.
Nonresident filing checklist
Documents
- Death certificate; letters of appointment (domicile state).
- Deeds, titles, appraisals, and location evidence for WA-situs assets.
- Federal schedules (706/706-NA), will/trusts, beneficiary designations.
Computation & timing
- Compute pre-apportioned WA tax, then apply the WA fraction (Addendum #4).
- Use the correct applicable exclusion for the date of death.
- Target month 9 for payment; if extending to file, consider a tentative payment to limit interest.
FAQs — Nonresident estates
Are nonresident brokerage accounts taxed by Washington?
Generally no. For nonresidents, most intangibles (e.g., stock, bonds, cash) are not WA-situs unless connected to a Washington business situs.
How does apportionment work?
Washington computes a pre-apportioned tax and multiplies it by (WA-situs gross estate ÷ worldwide gross estate). This limits the tax to the Washington share.
Where do nonresidents file?
With the Washington Department of Revenue. Use My DOR to upload the return and pay electronically.
What exclusion amount applies?
$2,193,000 for deaths through 6/30/2025; $3,000,000 for deaths 7/1/2025–12/31/2025. DOR will publish 2026 amounts.
References
- RCW 83.100.040 — Tax on transfers of property located in Washington; resident intangible rule.
- WAC 458-57-125 — Apportionment when out-of-state property is in the gross estate; fraction and examples.
- WA DOR — Estate tax overview; filing options & forms (My DOR; return; Addendum #4; extension).
- Estate Tax Filing Instructions (current DOR PDF) — Applicable exclusion amount table and line-by-line guidance.