Washington HB 1867: Eliminating the estate tax filing requirement for certain estates involving a qualifying familial residence.

Bill Text

CERTIFICATION OF ENROLLMENT
HOUSE BILL 1867
68th Legislature
2024 Regular Session
Passed by the House January 31, 2024
Yeas 97 Nays 0
Speaker of the House of
Representatives
Passed by the Senate March 1, 2024
Yeas 49 Nays 0
President of the Senate
CERTIFICATE
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
State of Washington, do hereby
certify that the attached is HOUSE
BILL 1867 as passed by the House of
Representatives and the Senate on
the dates hereon set forth.
Chief Clerk
Approved FILED
Governor of the State of Washington
Secretary of State
State of Washington

AN ACT Relating to eliminating the estate tax filing requirement 1
for certain estates involving a qualifying familial residence; 2
amending RCW 83.100.050; and creating new sections.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 83.100.050 and 2017 c 323 s 601 are each amended to 5
read as follows:6
(1) ((A)) Except as provided in subsection (7) of this section, a 7
Washington return must be filed if the gross estate equals or exceeds 8
the applicable exclusion amount.9
(2) If a Washington return is required as provided in subsection 10
(1) of this section:11
(a) A person required to file a federal return must file with the 12
department on or before the date the federal return is required to be 13
filed, including any extension of time for filing under subsection 14
(4) or (6) of this section, a Washington return for the tax due under 15
this chapter.16
(b) If no federal return is required to be filed, a taxpayer 17
shall file with the department on or before the date a federal return 18
would have been required to be filed, including any extension of time 19
for filing under subsection (5) or (6) of this section, a Washington 20
return for the tax due under this chapter.21
HOUSE BILL 1867
Passed Legislature - 2024 Regular Session
State of Washington 68th Legislature 2024 Regular Session
By Representatives Walen, Chapman, and Santos
Prefiled 12/05/23. Read first time 01/08/24. Referred to Committee
on Finance.
p. 1 HB 1867.PL

(3) A Washington return delivered to the department by United 1
States mail is considered to have been received by the department on 2
the date of the United States postmark stamped on the cover in which 3
the return is mailed, if the postmark date is within the time allowed 4
for filing the Washington return, including extensions.5
(4) In addition to the Washington return required to be filed in 6
subsection (2) of this section, a person must file with the 7
department on or before the date the federal return is or would have 8
been required to be filed all supporting documentation for completed 9
Washington return schedules, and, if a federal return has been filed, 10
a copy of the federal return. If the person required to file the 11
federal return has obtained an extension of time for filing the 12
federal return, the person must file the Washington return within the 13
same time period and in the same manner as provided for the federal 14
return. A copy of the federal extension must be filed with the 15
department on or before the date the Washington return is due, not 16
including any extension of time for filing, or within thirty days of 17
issuance, whichever is later.18
(5) A person may obtain an extension of time for filing the 19
Washington return as provided by rule of the department, if the 20
person is required to file a Washington return under subsection (2) 21
of this section, but is not required to file a federal return.22
(6) During a state of emergency declared under RCW 43.06.010(12), 23
the department, on its own motion or at the request of any taxpayer 24
affected by the emergency, may extend the time for filing a 25
Washington return under this section as the department deems proper.26
(7)(a) A Washington return is not required to be filed for a 27
decedent's estate if:28
(i) The estate is not otherwise required to file an estate tax 29
return to claim a specific election;30
(ii) The decedent was survived by a spouse, and the decedent's 31
qualifying family residence included in the decedent's gross estate 32
passed from the decedent to the spouse, consistent with section 2056 33
of the internal revenue code; and34
(iii) The value of the decedent's gross estate less the value of 35
the decedent's interest in a qualifying family residence that is 36
included in the value of the decedent's gross estate is less than the 37
applicable exclusion amount.38
(b) The following definitions apply to this subsection:39
p. 2 HB 1867.PL

(i) "Principal place of residence" means a residence that, except 1
as otherwise provided in this subsection (7)(b)(i), has been occupied 2
by both the decedent and the decedent's spouse or domestic partner 3
for more than six months of the 12 months immediately preceding the 4
decedent's date of death. "Principal place of residence" also means a 5
residence of the decedent and the decedent's spouse or domestic 6
partner when, d