[WSBAPT] Tax Planning Game

[Lewis, Amy C.]

Are they going to have a US driver’s license?  Are they going to vote in US elections?  I think there is a risk that Washington will continue to claim them as residents unless they establish ties someplace else.  Take a look at this DOR form:  Affidavit Substantiating Decedent’s State of Domicile at Death<https://dor.wa.gov/sites/default/files/2022-02/85-0045.pdf>.


Amy Lewis, Attorney
Pronouns she/her/hers
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909 A Street, Suite 600 | Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 | www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth
Sent: Thursday, June 26, 2025 2:14 PM
To: WSBA Probate & Trust Listserv <WSBAPT at lists.wsbarppt.com>.
Subject: [WSBAPT] Tax Planning Game

Greetings List members -

I am likely not alone in the number of HNW folks calling to really talk about tax planning.

Here is a question that I was asked today.

Can you be a US Citizen without being a resident of any state?  PC who is a Washington resident and US Citizen, is looking to avoid taxes, already spends most of the year in a foreign country. Can they renounce their Washington residency but still be a US Citizen and NOT establish residency in any other state?

Their thinking (as shared by "friends at the club") was that they could put their real property into an LLC, renounce Washington citizenship, spend more than half a year in their foreign country and voila - avoid the Washington Estate Tax.


Brent Williams-Ruth (pronouns: he/him)
Attorney-At-Law

Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC

Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003

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