[WSBAPT] Reporting Gifts Within Three Years on WA Estate Returns

[John J. Sullivan]

Listmates:

I’m working on a WA estate tax return where sizable completed cash gifts were made shortly before death from an RLT and I filed a Form 709 reporting them to the IRS. 

I’m confident they are not drawn back into the gross estate by Sections 2035 and 2038. But the instructions to the WA return have me wondering whether the DOR is demanding them and the Form 709 anyway. Maybe I’m reading too much into the language. It’s on p. 15 of the instructions, regarding Schedule G. 

Has anyone dealt with a WA return with sizable pre-morten gifts?

Thanks,

John J. Sullivan

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