[WSBAPT] Interest rate of Estate Tax return?

[Joshua Grant]

Decedent passed in 6/22. WA estate tax return deadline 3/23. Estate return is about to be filed.  Regs say interest is @3% for 2023 and 6% for 2024.  Does that mean that for returns due in 2023 the 3% interest rate applies from due date until date of filing/payment? OR do we compute the interest @ 3% from March through December of 2023 and then compute the interest @6% for 2024 to date of filing?

Thanks so much.


Joshua F. Grant
[cid:image001.png at 01DB0DAE.6B662B10]
P. O. Box 619
Wilbur, WA 99185
509 647 5578
jgrant at advocateslg.com

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