Washington State Estate And Transfer Tax Return Form - Washington Department Of Revenue Page 3
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1
2
3PART 5 – Recapitulation
Value at
Gross Estate
Alternate value
date of death
1.
Schedule A – Real Estate ..........................................................................................
1.
1.
2.
Schedule B – Stocks and Bonds................................................................................
2.
2.
3.
Schedule C – Mortgages, Notes, and Cash...............................................................
3.
3.
4.
Schedule D – Insurance on the Decedent’s Life (attach form(s) 712)........................
4.
4.
5.
Schedule E – Jointly Owned Property (attach Form(s) 712 for life insurance) ...........
5.
5.
6.
Schedule F – Other Misc. Property (attach Form(s) 712 for life insurance) ...............
6.
6.
7.
Schedule G – Transfers during Decedent’s Life (att. Form(s) 712 for life insurance) ......
7.
7.
8.
Schedule H – Powers of Appointment .......................................................................
8.
8.
9.
Schedule I – Annuities ...............................................................................................
9.
9.
10. Total gross estate (add items 1 through 9) ................................................................
10.
10.
11. Schedule U – Qualified Conservation Easement Exclusion.......................................
11.
11.
12. Total gross estate less exclusion (subtract item 11 from item 10). Enter here
12.
12.
and on line 1 of Part 2 – Tax Computation ............................................................
Deductions
Amount
13. Schedule J – Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims .............
13.
14. Schedule K – Debts of the Decedent .................................................................................................................
14.
15. Schedule K – Mortgages and Liens ...................................................................................................................
15.
16. Total of items 13 through 15. .............................................................................................................................
16.
17. Allowable amount of deductions from item 16. ..................................................................................................
17.
18. Schedule L – Net Losses During Administration. ...............................................................................................
18.
19. Schedule L – Expenses Incurred in Administering Property Not Subject to Claims. ..........................................
19.
20. Schedule M – Bequests, etc., to Surviving Spouse............................................................................................
20.
21. Schedule O – Charitable, Public, and Similar Gifts and Bequests. ....................................................................
21.
22. Schedule T – Qualified Family-Owned Business Interest Deduction. ................................................................
22.
23. Total allowable deductions (add items 17 through 22). Enter here and on line 2 of the Tax Computation.. ...
23.
COMPLETE SECTION 6 OR 7 ONLY IF DECEDENT HAD ASSETS IN MORE THAN ONE STATE.
PART 6 – Decedent was a resident of Washington
1.
Gross estate from Part 2, Line 1 .....................................................................................................................
1.
2.
Gross value of property subject to Death Taxes of other states (from below).................................................
2.
3.
Total State Death Tax from line 15, Part 2 .....................................................................................................
3.
4.
State Death Tax allocable to other states (line 2 divided by line 1 x line 3) ....................................................
4.
5.
Amount of Death Taxes paid to other states (provide copy of other states’ return).........................................
5.
6.
Allowable State Death Tax paid to other states (lesser of line 4 or 5).............................................................
6.
7.
Tax Due Washington State (subtract line 6 from line 3)..................................................................................
7.
Indicate by schedule and item number those assets listed which are not subject to Washington Estate and Transfer Tax
(real and tangible personal property located out of state).
Schedule/Item
Value
Schedule/Item
Item Numbers
PART 7 – Decedent was a nonresident of Washington
1.
Gross estate from Part 2, Line 1 of this return ................................................................................................
1.
2.
Gross value of property in Washington subject to Death Taxes (from below).................................................
2.
3.
Total State Death Tax from line 15, Part 2......................................................................................................
3.
4.
Tax due Washington State (line 2 divided by line 1, x line 3)..........................................................................
4.
5.
Amount of death taxes allocable to other states (subtract line 4 from line 3) ..................................................
5.
Indicate by schedule and item number those assets listed which are subject to Washington Estate and Transfer Tax (real
and tangible personal property located in Washington).
Schedule/Item
Value
Schedule/Item
Item Numbers
PART 8 – Generation-Skipping Transfer (GST) Tax – Residents and Nonresidents
1.
Gross value of distributions & terminations subject to Fed. GST Tax (706-GS(D) & (T)) (attach) ..................
1.
2
Gross value of distributions & terminations subject to GST of other states.....................................................
2.
3
Total allowable State GST Tax Credit (from Federal Forms 706-GS(D) & (T))...............................................
3.
4.
State GST Tax Credit allocable to other states (Line 2 divided by Line 1 x Line 3).........................................
4.
5.
Amount of GST Taxes paid to other states .....................................................................................................
5.
6.
Allowable State GST Tax Credit paid to other states (lesser of Line 4 or 5) ...................................................
6.
7.
Washington State GST Tax (subtract Line 6 from Line 3)...............................................................................
7.
REV 85 0046 (6-03-03)
Page 3
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