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<p class="MsoNormal"><span style="color:#1F497D">Tom:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thanks for that cite. I read it the same way you do. If it is a no-tax-due return, the penalty is zero. If a tax is due, interest is due, plus a penalty is due if the department has contacted the executor,
and the penalty cannot exceed the lesser of 25% of the tax or $1500. So $1500 appears to be the absolute maximum penalty. But if there is no tax due, the penalty is zero regardless of how late the filing might be, or regardless of whether the department
contacted you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Portland<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Thomas M. Culbertson<br>
<b>Sent:</b> Friday, November 02, 2018 9:04 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] late estate tax return<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Phil, take a look at RCW 83.100.070(3). No penalty if you file before DOR contacts you in writing about the late return. The penalty is 5% of tax due for each month the return is late, but up to a maximum of
the lesser of 25% of tax due and (get this) $1,500. I just filed one a month late and I’m certainly hoping I don’t have an undiagnosed case of sudden onset dyslexia.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="color:#1F497D">________________________________________</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="color:#1F497D">THOMAS M. CULBERTSON </span></b><b><span style="font-size:14.0pt;color:#1F497D"> </span></b><span style="font-size:14.0pt;color:#1F497D">I
</span><span style="font-size:10.0pt;color:#1F497D"> Lukins & Annis, PS</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">(509) 455-9555</span><span style="color:#1F497D">
</span><span style="font-size:12.0pt;color:#1F497D"> I </span><span style="font-size:10.0pt;color:#1F497D"> fax (509) 363-2500</span><span style="font-size:12.0pt;color:#1F497D"> I
</span><span style="font-size:10.0pt;color:#1F497D"> </span><span style="color:#1F497D"><a href="mailto:tculbertson@lukins.com"><span style="font-size:10.0pt;color:blue">tculbertson@lukins.com</span></a></span><span style="font-size:10.0pt;color:#1F497D">
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Philip N. Jones<br>
<b>Sent:</b> Thursday, November 01, 2018 1:46 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] late estate tax return</span><o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Does Washington impose a penalty on a late no-tax-due (100% marital deduction) Washington estate tax return? It appears that the penalty is a percent of the tax, or zero.<o:p></o:p></p>
<p class="MsoNormal">Phil Jones<o:p></o:p></p>
<p class="MsoNormal">Portland, OR<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.0pt;color:#365F91">Philip N. Jones</span><span style="color:#1F497D"> |</span><span style="font-size:13.0pt;color:black">Duffy Kekel LLP</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">111 SW 5th Ave, Suite 1500, Portland OR 97204</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">(503) 226-1371 (main)| (503) 226-3574 (fax)</span><o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:pjones@duffykekel.com"><span style="color:black">pjones@duffykekel.com</span></a><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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