Form 85 0050, the Washington Estate Tax Return, is the Washington State Department of Revenue form that an executor uses to report the estate of a person who died on or after January 1, 2014, figure the Washington estate tax and claim or decline the elections the form lists. It is a state return, separate from the federal estate tax return, a copy of which is attached only when one was filed with the IRS. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form, its separate instructions and the addenda are published by the Department of Revenue at dor.wa.gov.
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What is 85 0050?
Form 85 0050, the Washington Estate Tax Return, is the Department of Revenue form that reports a decedent's gross estate, deductions and elections and computes Washington estate tax for deaths occurring January 1, 2014 and after.
The form is printed with the title Estate and Transfer Tax Return and is issued by the Audit Division - Estate Tax Section of the Washington State Department of Revenue. It has separate instructions, which hold the table of the Washington applicable exclusion amount and Table W for computing tax.
The return is built in five parts followed by schedules:
- Part 1: decedent, executor, preparer and the confidential release.
- Part 2: the tax computation, lines 1 to 14.
- Part 3: elections by the executor, such as alternate valuation, special-use valuation and installment payment.
- Part 4: general information about the marital status, beneficiaries, trusts, insurance and other questions.
- Part 5: a recapitulation that carries the totals of Schedules A through I, U, J, K, L, M and O into Part 2.
Schedule A-1 (IRC §2032A valuation) and Schedule U (Qualified Conservation Easement Exclusion) are completed only when they apply, and a continuation schedule is provided for extra space. Four addenda, Form 85 0050 Ad1 to Ad4, cover QTIP or QDOT property, farm property, qualified family-owned business interests and apportionment for out of state property. The Department also publishes a Filing Checklist, Form 85 0051.
Who needs to file 85 0050?
The executor of the estate of a person who died on or after January 1, 2014 completes and signs Form 85 0050. The form asks for the executor's name and Social Security number, and if there are several executors it asks you to check a box and attach a list with each executor's name, SSN, address, email address and telephone number.
Other people named on the form:
- Preparer: an optional preparer, such as an attorney or accountant, is listed in Part 1. The executor must complete the Confidential Release in Item 34 for the Department to discuss the estate with that person.
- Company staff: the executor may also authorize the Department to communicate with other staff of the preparer's company.
Check the boxes at the top of the form that match the estate: an amended return, a decedent who died testate, an installment election, or a federal estate tax return filed with the IRS. The form does not say who is excused from filing; the Department's separate instructions and Filing Checklist (Form 85 0051) cover filing requirements. Deaths before January 1, 2014 are outside the scope of this edition of the form.
When to file 85 0050
File Form 85 0050 after the death of a decedent who died on or after January 1, 2014. The form itself prints one timing rule: interest is due on any tax not paid within nine months after the date of death, and it is also payable on a refund (Part 2, Line 13). The filing deadline is in the Department of Revenue's separate instructions for Form 85 0050.
If you need more time to file, the Department publishes a separate form, Application for Extension of Time to File a Washington State Estate and Transfer Tax Return (Form 85 0048). An amended return uses the same form with the Amended return box checked. No other renewal or validity period applies to this return.
Documents you need
- Death certificate: the form states you must attach it.
- Copy of the will, if the decedent died testate (box at the top of page 1).
- Copy of federal Form 706, if a federal estate tax return was filed with the IRS.
- List of additional executors with names, SSNs, addresses, email addresses and telephone numbers, if there is more than one executor.
- List of all prior marriages that ended due to annulment, divorce or death (Part 4, Item 1).
- Federal Form 712 for each policy on the decedent's life listed on Schedule D.
- Schedule A-1, completed, if you elect special-use valuation (Part 3, Item 2), with the legal description, appraisals and statements it requires.
- Addendum #1, #2, #3 or #4, only if you claim the QTIP or QDOT property, farm, qualified family-owned business or out of state apportionment items that call for it.
- Additional information described in the instructions, if you elect to pay taxes in installments under IRC §6166.
- Copies of trusts, gift tax returns (if available) and any qualified disclaimer, when you answer "Yes" to the Part 4 questions that call for them.
- Appraisals of works of art or collections above the Schedule F threshold, if you answer "Yes" to Schedule F, Question 1.
How to fill out 85 0050
Check the boxes at the top
Check all that apply: Amended return, Decedent died testate, Installment election and Federal estate tax return filed with IRS. Attach the will or the Form 706 when the box says so.
Enter decedent and executor details
In Part 1, items 1 to 12, give the decedent's name, SSN, domicile, date of birth, date of death and the probate court and cause number. Items 13 to 22 are the executor's name, SSN, address, email and phone; check the box and attach a list for multiple executors.
Add preparer and confidential release
Items 23 to 33 identify the preparer and the company. In Item 34, name the executor, decedent and preparer, and check Fax or Email and the company staff box only if you authorize them.
Answer the executor's elections
In Part 3 check Yes or No for alternate valuation, special-use valuation, installment payment under IRC §6166 and postponement under IRC §6163. A Yes to special-use valuation requires Schedule A-1.
Complete the general information
In Part 4 give the decedent's marital status, the surviving spouse, beneficiaries receiving $5,000 or more and the Yes/No questions on QTIP property, gifts, insurance, joint tenancy, trusts, annuities and disclaimers. Attach what each Yes answer requires.
Fill in the asset schedules
Report real estate, stocks and bonds, mortgages, notes and cash, life insurance, jointly owned property, miscellaneous property, transfers and powers of appointment on Schedules A through H, and annuities on Schedule I. Enter alternate value and value at date of death per item.
Fill in the deduction schedules
Use Schedule J for funeral and administration expenses, Schedule K for debts, mortgages and liens, Schedule L for net losses and other administration expenses, Schedule M for bequests to a surviving spouse and Schedule O for charitable gifts.
Complete Schedule A-1 or Schedule U
Complete Schedule A-1 only if you elect special-use valuation, and Schedule U only if you exclude a qualified conservation easement. Schedule U line 20 carries to Part 5, Item 11.
Complete the Part 5 recapitulation
Enter each schedule total on Items 1 to 9, add them on Item 10 and subtract Schedule U on Item 11 to get Item 12. Then enter the deductions on Items 13 to 21 and the tentative total allowable deductions on Item 22.
Compute the tax in Part 2
Carry Item 12 to Line 1 and Item 22 to Line 2, then work through Lines 3 to 10 using the exclusion table and Table W in the instructions. Lines 11 to 14 show tax previously paid, the balance, interest and the total tax and interest.
Review, sign and download the PDF
The executor signs and dates page 1 under penalty of law. Check that every schedule total matches Part 5, then download or print the completed PDF from FillingPDF and assemble the attachments.
How to submit 85 0050
The only submission address printed on Form 85 0050 is a mailing address; the form names no portal or other channel.
- By mail: Washington State Department of Revenue, Audit Division - Estate Tax Section, PO Box 47474, Olympia WA 98504-7474.
Assemble the signed return with every attachment your answers require, such as the death certificate, the copy of the will if the decedent died testate, the copy of the federal Form 706 if one was filed, Form 712 for each life insurance policy and any addenda. Use the Filing Checklist (Form 85 0051) and the separate instructions to confirm that the package is complete. The executor's signature on page 1 also authorizes the confidential release in Part 1, Item 34. The form does not state a payment method, so check the Department's instructions before sending a payment. FillingPDF lets you fill out and download the PDF; submission follows the Department's channels above.
Common mistakes to avoid
- Omitting the death certificate, which the form says you must attach.
- Leaving out the copy of the will when the decedent died testate, or the copy of Form 706 when a federal return was filed.
- Entering an amount on Line 4a, 4b or 9 without being eligible and without attaching Addendum #2, #3 or #4.
- Entering less than zero on Line 7; the form says not to enter less than "zero".
- Answering "Yes" to the special-use valuation question without completing and attaching Schedule A-1.
- Listing life insurance without attaching a federal Form 712 for each policy on Schedule D.
- Listing expenses of administering property not subject to claims on Schedule J instead of Schedule L.
- Deducting on Schedule L losses already claimed on a federal income tax return.
- Not accounting for jointly owned property with a non-spouse co-tenant on Schedule E when less than the full value is in the gross estate.
- Mailing the return unsigned; the executor's signature also authorizes the confidential release in Item 34.
Frequently asked questions
What is the Washington estate tax return (Form 85 0050)?
It is the Washington State Department of Revenue form, printed as Estate and Transfer Tax Return, that reports a decedent's gross estate, deductions and elections and computes Washington estate tax. It applies to deaths occurring January 1, 2014 and after.
Who signs Form 85 0050?
The executor signs and dates the declaration on page 1, made under penalty of law. That signature also authorizes the confidential release in Part 1, Item 34, which lets the Department of Revenue discuss the estate with the named preparer.
Where do I mail the Washington estate tax return?
The form prints one address: Washington State Department of Revenue, Audit Division - Estate Tax Section, PO Box 47474, Olympia WA 98504-7474. The form names no other submission channel; check the separate instructions for further details.
Is there a deadline or interest for Form 85 0050?
The form states that interest is due on any tax not paid within nine months after the date of death (Line 13). The filing deadline is in the separate instructions. An extension is requested on Form 85 0048.
What do I have to attach to Form 85 0050?
You must attach the death certificate. Other attachments depend on your answers, such as the will for a testate decedent, a copy of Form 706 if filed, Form 712 for each life insurance policy, Schedule A-1, trust copies or addenda #1 to #4.
Can I fill out Form 85 0050 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Department of Revenue and does not file the return; you submit it through the Department's channels.
Is this the same as the federal estate tax return?
No. Form 85 0050 is the Washington return. The federal return is Form 706, and the Washington form asks you to check a box and attach a copy of Form 706 if a federal estate tax return was filed with the IRS.
Where can I find the instructions and checklist for Form 85 0050?
The Department of Revenue lists them on its forms page under Estate Tax Return: Instructions (Form 85 0050), the Filing Checklist (Form 85 0051) and Addenda #1 to #4. The instructions hold the exclusion table and Table W.
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