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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>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)).<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>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. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>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.). <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>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.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Has anyone encountered a similar situation and/or reached a contrary result/opinion?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Rob Tulloch<o:p></o:p></span></p></div></body></html>