Washington DOR Amends Estate Tax Rules

Jan. 12, 2026, 8:54 PM UTC

The Washington Department of Revenue (DOR) adopted expedited rules regarding estate taxes. The amended rules increase funding for the education legacy trust accounts and raise the applicable exclusion amount and tax rates for deaths occurring on or after July 1, 2025, but before Jan. 1, 2026. The regulations also update definitions, clarify eligibility criteria for deductions, and modify reporting requirements for qualified heirs. [Wash. Dep’t of Revenue, Regs. Sections 458-57-105, et al., 11/05/25 Wash. State Reg.]

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