[WSBAPT] Washington Estate Tax - CIR Property

[Diane J. Kiepe]

A quick, off the cuff response.  The WA Estate Tax Return only allows a deduction for spouse distribution - not partners.  What you may consider, if the claim can be reduced perhaps under schedule K (amounts owed by decedent) or the Return can be amended if it is the position that the decedent actually did not own the property at death.  It's not really appropriate to include it in the "gross" because no ownership.

Again, just off the cuff, proceed with caution.

Best,


Diane J. Kiepe

Diane J. Kiepe
Douglas Eden
717 W. Sprague Ave.
Suite 1500
Spokane, WA  99201
djkiepe at depdslaw.com<mailto:djkiepe at depdslaw.com>
509-455-5300


From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Eric Nelsen
Sent: Wednesday, January 29, 2020 2:17 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Washington Estate Tax - CIR Property

Man, that is a great question. The equitable division is supposed to occur at death, per Estate of Langeland. But I don't know if DOR recognizes that division for purposes of determining decedent's gross estate. And I haven't heard of any DOR regulation or case ruling on the subject.

Sincerely,

Eric

Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>

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 Steven Matyas
Sent: Wednesday, January 29, 2020 1:41 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Washington Estate Tax - CIR Property

Colleagues,

Has anyone had experience arguing to the Washington Department of Revenue a reduction in the gross taxable estate of a decedent based on the one-half community-like portion of the estate belonging to a committed intimate partner? We are handling an estate that is taxable, but a potential CIR partner has filed a TEDRA petition asking for an equitable division of the community-like portion of the estate. If this were a marriage, DOR would not require the surviving spouse's community share to be included in the taxable estate of the decedent. But what about the community-like portion of an estate belonging to a CIR partner?

Thank you in advance,

Steven Matyas
CURRAN LAW FIRM
555 West Smith Street
Kent, WA 98032
Main: 253 852 2345
Fax: 253 852 2030
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