[WSBAPT] Domicile/residency

[Chandra Lewnau]

Following this discussion. I have almost the exact same fact pattern except
the person with dementia was actually moved to Texas and died there. There
is a chance the estate proves to be just under the taxable threshold so I
haven't gotten around to researching this issue yet.

On Tue, Apr 25, 2023 at 3:42 PM Philip N. Jones <pjones at duffykekel.com>
wrote:

> For decedents that might be deemed to be a Washington resident, the
> Washington Department of Revenue has published a form on its website that
> can be completed and submitted to the Department for a determination by the
> Department whether the decedent was a Washington resident or not.  See
> “Affidavit Substantiating Decedent’s State of Domicile at Death” and the
> instructions to Addendum #4 to the Washington estate tax return.
>
> In Oregon, the ODR does not consider a person to be an Oregon resident it
> they were moved her at a time when the person was not capable of forming
> intent.
>
> Phil Jones
>
>
>
>
>
> Philip N. Jones
>
> Duffy Kekel LLP
>
> 900 S.W. Fifth Ave. Suite 2500
>
> Portland, OR 97204
>
> pjones at duffykekel.com
>
> (503) 226-1371 – office
>
> (503) 853-1482 – cell
>
> (503) 226-3574 - fax
>
>
>
> *From:* wsbapt-bounces at lists.wsbarppt.com <
> wsbapt-bounces at lists.wsbarppt.com> *On Behalf Of *Rob Tulloch
> *Sent:* Tuesday, April 25, 2023 1:49 PM
> *To:* 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
> *Subject:* [WSBAPT] Domicile/residency
>
>
>
> This is a question whether the Department of Revenue would determine an
> individual to be a resident of Washington for purposes of the estate tax.
> The statute defines “resident” as a decedent who was domiciled in
> Washington at time of death (RCW 83.100.020 (12)).
>
>
>
> The subject individual is a long-time resident of Alaska who has late
> stage dementia.  This individual and her husband would be subject to
> Washington estate tax if residents of Washington.  The family is
> considering moving her from Alaska (her husband would not move) to reside
> in Clallam County—either in a dementia care facility or possibly with a
> child.
>
>
>
> It does not appear that there is a bright line test as to a change of
> domicile, but this individual would not have the ability to form an intent
> to establish domicile in Washington and would not change the normal
> elements of domicile (e.g. voting registration, driver’s license, address
> for federal income tax, etc.).
>
>
>
> My presumption is that she would not be deemed to be a resident of
> Washington even if she lives in Washington for several months in a care
> facility or child’s home.
>
>
>
> Has anyone encountered a similar situation and/or reached a contrary
> result/opinion?
>
>
>
> Thanks.
>
>
>
> Rob Tulloch
> ***Disclaimer: Please note that RPPT listserv participation is not
> restricted to practicing attorneys and may include non-practicing
> attorneys, law students, professionals working in related fields, and
> others.***
> _______________________________________________
> WSBAPT mailing list
> WSBAPT at lists.wsbarppt.com
> http://mailman.fsr.com/mailman/listinfo/wsbapt
>
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20230426/1541a984/attachment.html>