Form Rev 84 0001be - Real Estate Excise Tax Affidavit Controlling Interest Transfer Return Page 2
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2Instructions
1. Enter the information for all individuals or entities transferring interest, including the percentage of interest transferred.
Attach a list of additional transferors’ information, if necessary.
2. Enter the information for all individuals or entities receiving interest, including the percentage of interest received.
Attach a list of additional transferees’ information, if necessary.
Both the transferor(s) and transferee(s) or Agent(s) of each must sign the affidavit certifying the accuracy of the
information on this return.
3. Enter the information of the entity in which interest transferred. Check the box for the type of entity.
4. Attach a list of all subsidiaries of the transferred entity, including the addresses and relationships of all entities and
assessed value of real property they own in Washington.
5. Select the Location, Local Tax Rate, Parcel Number and True and Fair Value of all real property in which the
transferred entity has an interest. Calculate the State Tax, Local Tax and Subtotal.
Location Codes and Rates can be found using the Real Estate Excise Tax Rates publication on our website at
Attach a spreadsheet showing additional real
property information, if necessary. If completing this form online, enter only the Location, Parcel Number and the
True and Fair Value of each parcel. The additional blanks in this section will be automatically calculated.
6. Tax Computation: Subtotal the State and Local Tax.
Enter the date the interest in the entity transferred. Tax is due at the time of transfer. If tax is not paid within one
month of the date of transfer, interest and penalties will apply.
The interest rate is variable and may be found on our website at
Delinquent penalties are 5% one month after the due date; 10% two months after the due date; and
20% three months after the due date. (RCW 82.45.100)
If an exemption from paying the real estate excise tax is being claimed, enter the valid Washington
Administrative Code (WAC) Title and Number for the exemption. If a WAC Title and Number are entered, the
Total Due will be zero.
Real Estate Excise Tax rules and laws:
For further information about Controlling Interest Transfers, please see the rules and laws located at the following links:
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Audit:
Information you provide on this form is subject to audit by the Department of Revenue. Underpayments of tax will result in
the issuance of a tax assessment with interest and penalties. Note: in the event of an audit, it is the taxpayers’ responsibility to
provide documentation to support the selling price or any exemption claimed.
Ruling requests:
You may request a predetermination of your tax liability. The written opinion will be binding on both you and the
Department based on the facts presented (WAC 458-20-100(9)). Send your ruling request to:
Department of Revenue
Taxpayer Information & Education
P.O. Box 47478
Olympia, WA 98504-7478
FAX (360) 705-6655
Email: dorcommunications@dor.wa.gov
Perjury:
Perjury is a class C felony which is punishable by imprisonment in the state correctional institution for a maximum term of
not more than five years, or by a fine in an amount fixed by the court of not more than five thousand dollars ($5,000.00), or
by both imprisonment and fine (RCW 9A.20.020 (1C)).
For tax assistance or to request this document in an alternate format, visit or call 1-800-647-7706. Teletype (TTY) users may
call (360) 705-6718.
REV 84 0001Be (6/28/12)
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