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<p class="MsoNormal">Interest is computed at 3% from March to December and then at 6% for 2024.<o:p></o:p></p>
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<p class="MsoNormal">Anna<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Anna M. Cashman</span></i></b><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none"><img width="86" height="62" style="width:.8958in;height:.6458in" id="Picture_x0020_1914460115" src="cid:image002.jpg@01DB0AA9.A472F670"></span><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Tel (206) 382-4414 ext. 234 / Fax (206) 382-4412 / </span><span style="font-size:12.0pt;color:black"><a href="mailto:acashman@khbblaw.com"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">acashman@khbblaw.com</span></a></span><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">705 Second Avenue / Suite 800 / Seattle, WA 98104 / </span><span style="font-size:12.0pt;color:black"><a href="http://www.khbblaw.com/"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">www.khbblaw.com</span></a></span><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Joshua Grant<br>
<b>Sent:</b> Wednesday, September 18, 2024 10:29 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] WA Estate Tax Interest<o:p></o:p></span></p>
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<p class="MsoNormal"><a name="OLE_LINK1"></a><a name="OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">Decedent passed in 6/22. WA return deadline 3/23. Estate return about to be filed. Regs say interest is @3% for 2023 and 6% for 2024. Does that mean that
for returns due in 2023 the 3% interest rate applies from due date until date of filing, OR do we compute the interest @ 3% from March through December of 2023 and then compute the interest @6% for 2024 to date of filing?<o:p></o:p></span></a></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">Thanks<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">Josh<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><o:p> </o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><b><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none">Joshua F. Grant</span></b></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none"><br>
</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none"><img border="0" width="166" height="34" style="width:1.7291in;height:.3541in" id="Picture_x0020_2" src="cid:image003.png@01DB0AA9.A472F670"></span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none"><br>
</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578<o:p></o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"></span></span><a href="mailto:jgrant@advocateslg.com"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">jgrant@advocateslg.com</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"></span></span></a><span style="mso-bookmark:OLE_LINK1"></span><span style="mso-bookmark:OLE_LINK2"></span><span style="font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none"><o:p></o:p></span></p>
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