[WSBAPT] Non citizen spouse - Washington Estate Tax

[Findley, Daniel G.]

Since they are a young couple, it may be simpler/cheaper for them to buy life insurance to cover the potential tax.

Daniel G. Findley | Helsell Fetterman LLP
1001 Fourth Avenue, Suite 4200, Seattle WA 98154
10900 NE Fourth St, Suite 2300, Bellevue WA 98004
voice | 206.689.2127
fax | 206.340.0902
dfindley at helsell.com<mailto:dfindley at helsell.com>
www.helsell.com<blocked::http://www.helsell.com/>

From: nestor at pplsweb.com [mailto:nestor at pplsweb.com]
Sent: Wednesday, September 12, 2018 3:13 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Non citizen spouse - Washington Estate Tax

I always thought that unless the couple are citizens of a treaty nation, can’t use a QDOT trust when both are non-citizens.

My question is that I have a young couple both nonresidents/ citizens from non-treaty nation that bought a house for cash close to one million dollars. What is the best way to get past the $60K exemption for each in the event of death?


Nestor Gorfinkel, Attorney at Law
Licensed in Washington & Florida
Florida Civil-Law (International) Notary

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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of James Bates
Sent: Monday, September 10, 2018 11:18 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Non citizen spouse - Washington Estate Tax

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
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