Form 84 0022, the Real Estate Excise Tax Certification Co-Signor Exemption (printed on the form as "Co-Signer Exemption"), is the Department of Revenue certification that accompanies a deeded real estate transfer claiming the co-signer exemption from real estate excise tax. The Thurston County Treasurer lists it among its online forms, which is where many people arrive from a search for Thurston County property tax; it concerns excise tax on a transfer, not annual property tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at the official link.
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What is 84 0022?
Form 84 0022, Real Estate Excise Tax Certification Co-Signer Exemption, is the Department of Revenue certification in which the parties to a transfer of real property declare, under penalty of perjury, that a co-signer added to or removed from title has no financial interest in the property.
The form cites WAC 458-61A-215(2)(d) and (2)(e). Under that rule, a co-signer is on title only for co-signing security purposes: the co-signer has not and will not make a financial contribution, directly or indirectly, including payments of any debt or other obligations tied to the property.
The form is a short questionnaire of six Yes/No questions followed by a declaration and signature lines for the grantor (or the grantor's agent) and the grantee (or the grantee's agent). If any answer is Yes, the form states that the co-signer exemption does not apply to the transfer.
It is not a stand-alone tax return. It must be submitted with the Real Estate Excise Tax Affidavit for deeded transfers (Form REV 84 0001A). The information on it is subject to audit by the Department of Revenue, and the form warns that a filing found to be fraudulent carries an evasion penalty on top of other penalties and interest. The Department of Revenue's page for more information is dor.wa.gov/REETForms.
Who needs to file 84 0022?
The grantor and grantee of a deeded real property transfer use Form 84 0022 when the affidavit claims the co-signer exemption under WAC 458-61A-215(2)(d) or (2)(e). The form describes the situation as the addition or removal of a co-signer from title, where the co-signer has no financial interest in the property.
Who signs:
- The grantor, or the grantor's agent, who also prints a name and, for an agent, a title. The form has two grantor signature lines.
- The grantee or the grantee's agent.
Do not rely on the exemption if the answer to any of the six questions is Yes. The form says that in that case the co-signer exemption in WAC 458-61A-215 is not applicable to the transfer. That includes a co-signer who makes direct payments to the lender, contributes funds toward payments, pays rent or other consideration to the owner, contributes to utilities, property tax, homeowner's association dues, repairs or maintenance, is a co-owner on the bank account making the lender payments, or contributes toward a down payment, earnest money or closing costs.
When to file 84 0022
Submit Form 84 0022 at the time you submit the Real Estate Excise Tax Affidavit for a deeded transfer (Form REV 84 0001A) that claims the co-signer exemption; the form says it must be submitted with that affidavit. No separate due date is printed on it.
The questions are worded in both tenses ("Will (Did)"), so the form can be completed for a co-signer being added or removed. After the transfer, keep the documentation that supports the selling price or any exemption claimed for a minimum of four years from the date of sale (RCW 82.45.100). The Department of Revenue may ask for it in an audit, and failure to provide it when requested may result in tax, penalties and interest.
Documents you need
- Real Estate Excise Tax Affidavit for deeded transfers (Form REV 84 0001A): Form 84 0022 must be submitted with it when you claim the co-signor exemption.
- Supporting documentation for the selling price or the exemption claimed: not attached by default, but you must provide it if the Department of Revenue asks in an audit and keep it for at least four years from the date of sale.
How to fill out 84 0022
Confirm the transfer qualifies
Read the statement at the top: the co-signer must be on title only for co-signing security purposes, with no financial interest. The form goes with the Real Estate Excise Tax Affidavit (Form REV 84 0001A).
Answer questions 1 and 2
Question 1 asks whether the co-signer will (did) make direct payments to the lender. Question 2 asks whether the co-signer directly or indirectly contributes funds used for those payments. Mark Yes or No for each.
Answer questions 3 and 4
Question 3 asks whether the co-signer pays rent or other consideration to the owner. Question 4 asks about funds for utilities, property tax, homeowner's association dues, or general repairs and maintenance.
Answer questions 5 and 6
Question 5 asks whether the co-signer is (will be) a co-owner on the bank account making payments to the lender. Question 6 asks about funds toward a down payment, earnest money or closing costs for the initial purchase or refinance.
Check for any Yes answer
If you answered Yes to any of the six questions, the form states that the co-signer exemption does not apply to the transfer. Do not sign the declaration in that case.
Complete the grantor signature lines
The grantor, or the grantor's agent, signs, prints the name (and title if an agent) and dates one of the two grantor lines. A second grantor or agent uses the second line.
Complete the grantee signature line
The grantee or the grantee's agent signs and dates the last signature line. The signers declare under penalty of perjury that the answers are truthful.
Review and download the completed PDF
Check all six answers, names and dates. Download or print the completed PDF from FillingPDF, then attach it to the affidavit as described under How to submit.
How to submit 84 0022
Form 84 0022 is not filed on its own: it is submitted together with the Real Estate Excise Tax Affidavit for deeded transfers (Form REV 84 0001A). The form prints no separate channel for it.
- With the affidavit: attach the signed certification to the affidavit and send both through the channel that applies to the affidavit. The Thurston County Treasurer's online forms page lists the Real Estate Excise Tax affidavits alongside this form.
- Department of Revenue information: the form's header gives Department of Revenue, Audit Division, PO Box 47474, Olympia WA 98504-7474, and points to dor.wa.gov/REETForms for more information.
- Alternate format: to request the document in another format, complete the form at dor.wa.gov/AccessibilityRequest or call 360-705-6705. TTY users dial 711.
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Claiming the co-signer exemption after answering Yes to any of the six questions; the form says the exemption in WAC 458-61A-215 then does not apply.
- Submitting Form 84 0022 without the Real Estate Excise Tax Affidavit (Form REV 84 0001A); the form must be submitted with it.
- Overlooking indirect contributions: question 2 covers funds contributed directly or indirectly toward payments to the lender, and question 4 covers utilities, property tax, HOA dues and repairs.
- Leaving a question unanswered instead of marking Yes or No on all six.
- Leaving out the printed name, or the title when signing as the grantor's agent.
- Omitting the grantee's or grantee's agent's signature and date.
- Discarding the supporting documentation before four years have passed from the date of sale.
- Using the form for a co-signer who has contributed to closing costs, earnest money or a down payment, which question 6 treats as disqualifying.
Frequently asked questions
What is Form 84 0022, the co-signer exemption certification?
Form 84 0022 is a Department of Revenue certification used with a deeded real property transfer. It lets the parties declare, under penalty of perjury, that a co-signer added to or removed from title has no financial interest, so the transfer qualifies for the exemption in WAC 458-61A-215(2)(d) or (2)(e).
Is this a Thurston County property tax form?
No. The Thurston County Treasurer lists it among its online forms, but it concerns real estate excise tax on a transfer of real property, not annual property tax. It accompanies the Real Estate Excise Tax Affidavit (Form REV 84 0001A).
When does the co-signer exemption not apply?
The exemption does not apply if you answer Yes to any of the six questions. They cover direct payments to the lender, funds toward those payments, rent paid to the owner, contributions to utilities or upkeep, co-ownership of the payment bank account, and down payment or closing costs.
Do I submit Form 84 0022 by itself?
No. The form states it must be submitted with the Real Estate Excise Tax Affidavit for deeded transfers (Form REV 84 0001A) when you claim the co-signor exemption. It prints no separate filing channel of its own.
Who has to sign Form 84 0022?
The grantor or the grantor's agent signs, prints a name (with a title for an agent) and dates the form; there are two grantor lines. The grantee or the grantee's agent also signs and dates it. Signing is a declaration under penalty of perjury.
How long do I keep records for a co-signer exemption claim?
Keep documentation that proves the selling price or any exemption claimed for a minimum of four years from the date of sale (RCW 82.45.100). The Department of Revenue may audit the filing and request it.
Can I fill out Form 84 0022 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form; you submit it with the REET affidavit through the agency's channels.
Can I get the form in another format?
Yes. The form says to request it in an alternate format by completing the form at dor.wa.gov/AccessibilityRequest or calling 360-705-6705. TTY users should dial 711.
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