[WSBAPT] Washington Estate Tax Release

[Diane J. Kiepe]

Hi Timothy,

I have not seen this letter but if I were to guess, if it was non-taxable it was likely in part (or whole) due to the martial deduction or an exemption trust.  This ups the case that on the death of the survivor there will be a filing tied to this filing.  As such, and similar to the feds, I think, the idea is that on the survivor's filing, they may reevaluate some matters in the first filing.  I vaguely remember hearing a lecture on this in the context of the Federal DSUE.

Just speculation at this point from me - but maybe someone has specific recall.

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 Timothy Austin
Sent: Wednesday, December 22, 2021 4:52 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Washington Estate Tax Release

Listmates:

I recently received an estate tax release from the Washington DOR with the following statement included in a cover letter:

The Washington estate tax filing for the above referenced estate shows no tax due and has been accepted as filed even though there were some omissions. Any future estate tax filings may require additional information and/or documentation in order to complete our review.  The enclosed release is being issued with this condition.

Admittedly,  I probably didn't give them everything they typically like to see in the way of supporting information, as this was a nontaxable estate.

That said, I don't quite get the condition they are attaching, as I can't quite see why there would ever be a "future estate tax filing".

Does anyone out there have any thoughts on this?

Happy Holidays!

Tim

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Timothy L. Austin
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