[WSBAPT] Non citizen spouse - Washington Estate Tax

[John J. Sullivan]

James:

I’ve done a number of WDOTS over the years. Is the QDOT built into the Will or will you need a TEDRA? Will the surviving spouse remain in America? There are circumstances where the restrictions of the QDOT are not advantageous and you are paying tax on the first estate to WA. 

I will be out of the office tomorrow. 

John J. Sullivan

425-451-2400

Sent from my iPhone

> On Sep 10, 2018, at 11:18 AM, James Bates <James.Bates at lucelawfirm.com> wrote:
> 
> 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
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