[WSBAPT] Heir Locater Service Referral AND A Residency Question

[Philip N. Jones]

I have researched this question, but there is not much to go on.  The few cases I found (and now forgotten) was that intent is the key, and incapacitated people don’t have much intent.  Down here in Oregon, two representatives of the Department of Revenue specifically stated at a CLE that if Mom becomes incapacitated and kids move her into Oregon from California so she can be in a care facility near the Oregon kids, then she is not an Oregon resident and the Oregon estate tax will be applied (or not) according to how nonresidents are taxed.
Phil Jones

From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Brink, Kerry
Sent: Tuesday, June 18, 2019 4:32 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Heir Locater Service Referral AND A Residency Question

Can you refer an Heir Locator service that you have worked with, please?

AND

I have a client whose father moved to Washington from California so his son, a Washington resident, could take care of him.  For the preceding 5 years or so the father had been increasingly incapacitated with Parkinson and dementia.  As Trustee of his father’s Revocable Living Trust, the son purchased residential property in WA and the son, his wife and dad moved onto the property.  About a year and a half later, the father died.  The father’s estate is WA State taxable – not federal or CA taxable.

WA estate tax is levied on “residents,” (RCW 83.100.046) who are defined as someone “domiciled” (RCW 83.100.020) in WA.  Domicile, in a number of different sections of the RCW seems to require “intent” to remain in Washington.  There are factors that would indicate that intent – drivers license, voting registration and the like – none of which my client’s father was able to do, due to his incapacity.

So I think that although his house was here and he died here, his lack of ability to “intend” may preclude his becoming “domiciled” in Washington?  Have any of you looked into this?

Hi son, using the PoA did file California and federal income tax returns indicating his dad was a WA resident.

Is there a process for requesting an opinion letter from the DoR?  There is quite a bit of money at stake.

Best regards,
Kerry
Kerry E. Brink • Attorney at Law

Estate Planning, Probate, Elder Law

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Office: 253-383-3791
Direct: 253-591-8555
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