Form Rev 85 0037-1 - Washington Estate And Transfer Tax Return

Form Rev 85 0037-1 - Washington Estate And Transfer Tax Return - 1999 Page 2

ESTATE TAX IF DECEDENT WAS A RESIDENT OF WASHINGTON

1. Gross value of property subject to Federal Estate Tax (page 1, line 1 of IRS Form 706)

2. Gross value of property subject to Death Taxes of other states

3. Total allowable State Death Tax Credit (from Federal Form 706 or 706-A)

4. State Death Credit allocable to other states (Line 2 divided by Line 1 x Line 3)

5. Amount of Death Taxes paid to other states

6. Allowable State Death Tax Credit paid to other states (lesser of Line 4 or 5)

7. Washington Estate Tax (subtract Line 6 from Line 3)

Indicate by schedule and item number those assets listed on the Federal Return which are not subject

to Washington Estate and Transfer Tax (real and tangible personal property located out of state).

Schedule

Item Numbers

Schedule

Item Numbers

II. ESTATE TAX IF DECEDENT WAS A NONRESIDENT OF WASHINGTON

1. Gross value of property subject to Federal Estate Tax (Page 1, Line 1 of IRS Form 706)

2. Gross value of property located in Washington subject to Death Taxes

3. Total allowable State Death Tax Credit (from Federal Form 706 or 706-A)

4. State Death Credit allocable to Washington (Line 2 divided by Line 1 x Line 3)

Indicate by schedule and item number those assets listed on the Federal Return which are subject to

Washington Estate and Transfer Tax (real and tangible personal property located in Washington).

Schedule

Item Numbers

Schedule

Item Numbers

III. GENERATION-SKIPPING TRANSFER (GST) TAX - RESIDENTS AND NONRESIDENTS

1. Gross value of distributions & terminations subject to Fed. GST Tax (706-GS(D) & (T))

2. Gross value of distributions & terminations subject to GST of other states

3. Total allowable State GST Tax Credit (from Federal Forms 706-GS(D) & (T))

4. State GST Tax Credit allocable to other states (Line 2, divided by Line 1, x Line 3)

5. Amount of GST Tax paid to other states

6. Allowable State GST Tax Credit paid to other states (lesser of Line 4 or 5)

7. Washington State GST Tax (subtract Line 6 from Line 3)

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English, please call (360) 753-3217. Teletype (TTY) users may call (800) 451-7985. You may also access tax information on

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REV 85 0037-2 (11/12/99)

Form Rev 85 0037-1 - Washington Estate And Transfer Tax Return - 1999 Page 2