<div dir="ltr">Following this discussion. I have almost the exact same fact pattern except the person with dementia was actually moved to Texas and died there. There is a chance the estate proves to be just under the taxable threshold so I haven't gotten around to researching this issue yet. </div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Tue, Apr 25, 2023 at 3:42 PM Philip N. Jones <<a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg-9219789685755167387">
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<span style="font-size:12pt">For decedents that might be deemed to be a Washington resident, the Washington Department of Revenue has published a form on its website that can be completed and submitted to the Department for a determination by the Department
whether the decedent was a Washington resident or not. See “Affidavit Substantiating Decedent’s State of Domicile at Death” and the instructions to Addendum #4 to the Washington estate tax return.<u></u><u></u></span></p>
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<span style="font-size:12pt">In Oregon, the ODR does not consider a person to be an Oregon resident it they were moved her at a time when the person was not capable of forming intent.<u></u><u></u></span></p>
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<span style="font-size:12pt">Phil Jones</span><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">Philip N. Jones<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">Portland, OR 97204<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com" target="_blank"><span style="color:rgb(5,99,193)">pjones@duffykekel.com</span></a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:14pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax<u></u><u></u></span></p>
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<p class="MsoNormal"><b><span>From:</span></b><span> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Rob Tulloch<br>
<b>Sent:</b> Tuesday, April 25, 2023 1:49 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Domicile/residency<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;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)).<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;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.
<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;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.).
<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;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.<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:Arial,sans-serif">Has anyone encountered a similar situation and/or reached a contrary result/opinion?<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:Arial,sans-serif">Thanks.<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:Arial,sans-serif">Rob Tulloch<u></u><u></u></span></p>
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