[WSBAPT] late estate tax return

[Thomas M. Culbertson]

Phil, take a look at RCW 83.100.070(3).  No penalty if you file before DOR contacts you in writing about the late return. The penalty is 5% of tax due for each month the return is late, but up to a maximum of the lesser of 25% of tax due and (get this) $1,500.   I just filed one a month late and I'm certainly hoping I don't have an undiagnosed case of sudden onset dyslexia.

________________________________________
THOMAS M. CULBERTSON  I  Lukins & Annis, PS
717 W. Sprague Ave, Suite 1600, Spokane, WA 99201
(509) 455-9555  I  fax (509) 363-2500  I  tculbertson at lukins.com<mailto:tculbertson at lukins.com>


From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Philip N. Jones
Sent: Thursday, November 01, 2018 1:46 PM
To: WSBA Probate & Trust Listserv
Subject: [WSBAPT] late estate tax return

Does Washington impose a penalty on a late no-tax-due (100% marital deduction) Washington estate tax return?  It appears that the penalty is a percent of the tax, or zero.
Phil Jones
Portland, OR

Philip N. Jones |Duffy Kekel LLP
111 SW 5th Ave, Suite 1500, Portland OR 97204
(503) 226-1371 (main)| (503) 226-3574 (fax)
pjones at duffykekel.com<mailto:pjones at duffykekel.com>

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