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<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.
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<p class="MsoNormal"><b><span style="color:#1F497D">________________________________________<o:p></o:p></span></b></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<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201<o:p></o:p></span></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"><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""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<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<o:p></o:p></span></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><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">111 SW 5th Ave, Suite 1500, Portland OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">(503) 226-1371 (main)| (503) 226-3574 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:pjones@duffykekel.com"><span style="color:black">pjones@duffykekel.com</span></a><o:p></o:p></p>
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