[WSBAPT] Non citizen spouse - Washington Estate Tax

[James Bates]

My client’s spouse passed away leaving no will.  Total estate…all community…was in the $5 to 8 million range.  Neither client, nor spouse were citizens.  It appears that Washington will not allow a marital deduction as survivor isn’t a citizen.  However, it also appears under WAC 458-57-115(2)c(iv)(B) that a QDOT election can be done post death prior to the due date on the estate tax return.  Has anyone taken advantage of this section and have any input or a few minutes to educate me on how to proceed?

Thank you.

James Bates, Attorney
Luce & Associates, P.S.
4505 Pacific Hwy. E., Suite A
Tacoma, WA 98424
T: (253) 922-8724
F: (253) 922-2802
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