All Laws Decoded

Washington Wills, Probate and Estate Law

The rules in Washington for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the Superior Court (each county's superior court handles probate and estate matters).

Quick answers for Washington

Small estate affidavit
A successor may collect the decedent's personal property by affidavit if the probate estate (not counting the surviving spouse's or domestic partner's community property interest), less liens and encumbrances, does not exceed $100,000. The affidavit may be used only after 40 days have passed since death, if no personal representative has been appointed or applied for anywhere, all debts (including funeral and burial expenses) have been paid or provided for, and written notice was given to all other successors at least 10 days earlier. The decedent must have been a Washington resident. The procedure covers personal property only (bank accounts, securities, vehicles and similar); real property cannot be transferred this way. A copy of the affidavit, with the decedent's Social Security number, must be mailed to the Department of Social and Health Services, Office of Financial Recovery. RCW 11.62.005; RCW 11.62.010; RCW 11.62.020
Handwritten (holographic) wills
Washington does not recognize handwritten, unwitnessed (holographic) wills; every will must be signed and attested by at least two witnesses. A limited oral (nuncupative) will is allowed only to dispose of personal property worth up to $1,000, proved by two witnesses who were present, and offered for probate within six months; real estate cannot pass by an oral will. RCW 11.12.020; RCW 11.12.025
Transfer-on-death deed
Yes. Washington has adopted the Uniform Real Property Transfer on Death Act. A transfer on death deed must contain the essential elements and formalities of a recordable deed, state that the transfer occurs at the owner's death, and be recorded with the county auditor where the property is located before the owner dies. It requires the same mental capacity as a will, needs no notice to, delivery to, or acceptance by the beneficiary, and needs no consideration. It is revocable, but only by a later recorded instrument (such as a revocation or a new deed) that is acknowledged and recorded before death. The beneficiary takes subject to existing liens and may be liable for allowed claims against the estate. RCW 64.80.010 to 64.80.904 (esp. RCW 64.80.050, 64.80.060, 64.80.070, 64.80.080, 64.80.120)
State estate or inheritance tax
Washington has an estate tax (no inheritance tax). The exclusion amount is $3,000,000 for deaths from July 1, 2025 through December 31, 2025; $3,076,000 for deaths from January 1, 2026 through June 30, 2026; and $3,000,000 for deaths on or after July 1, 2026, adjusted for inflation starting in 2027 (no adjustment in a year if it would not increase the amount). Rates on the taxable estate run from 10% to 35% for deaths from July 1, 2025 through June 30, 2026, and from 10% to 20% for deaths before July 1, 2025 and on or after July 1, 2026. The filing threshold equals the exclusion amount and is based on the gross estate. RCW 83.100.020; RCW 83.100.040

Last verified: 2026-10-25

Wills

Requirements for a valid willAny person of sound mind who is 18 or older may make a will. The will must be in writing and signed by the testator, or by another person at the testator's direction in the testator's presence or electronic presence, and must be attested by two or more competent witnesses who sign their names to the will. A will executed in another place in the manner required by that place's law is also treated as validly executed. Washington also allows electronic wills, including signing and witnessing through electronic presence.
The electronic will provisions apply to people who die on or after January 1, 2022.
Handwritten (holographic) willsWashington does not recognize handwritten, unwitnessed (holographic) wills; every will must be signed and attested by at least two witnesses. A limited oral (nuncupative) will is allowed only to dispose of personal property worth up to $1,000, proved by two witnesses who were present, and offered for probate within six months; real estate cannot pass by an oral will.
Special oral-will rules apply to certain members of the armed forces and merchant marine.
Self-proving affidavitYes. Attesting witnesses may sign an affidavit, sworn before any person authorized to administer oaths, stating the facts they would otherwise testify to in court to prove the will. It may be made at the testator's request, or after death at the request of the executor or an interested person, and may be written on or attached to the will (or logically associated with an electronic will). The court accepts it as if the testimony had been taken in court.

If there is no will

Who inherits without a willSurviving spouse or registered domestic partner: all of the decedent's share of the community property, plus a share of the separate property: one-half if the decedent left descendants; three-quarters if there are no descendants but a parent or a parent's descendants (such as siblings) survive; all of it if none of those survive. The rest (or everything, if there is no spouse or partner) goes to descendants; if none, to parents; if none, to the parents' descendants (siblings, nieces and nephews); if none, to grandparents, then to their descendants. Property with no heirs escheats to the state.
Surviving spouse's shareWashington is a community property state and has no elective share. At death, the surviving spouse or registered domestic partner keeps their own one-half of the community property; the decedent may leave only their half of the community property (and their separate property) by will. All community property, including the survivor's half, is subject to probate administration for community debts and family allowances. A surviving spouse or partner (and dependent children) may also claim an award in lieu of homestead, with a floor of $125,000 adjusted annually for inflation.
The inflation-adjusted award in lieu of homestead amount changes each year; check the current figure.

Probate

Probate steps1) Anyone holding the original will must deliver it within 30 days after learning of the death (40 days if the holder is the named executor, who must deliver it to the court). 2) File a petition in superior court to admit the will and appoint a personal representative (and, if desired, for nonintervention powers). 3) Within 20 days after appointment, give notice of the appointment and pendency of probate to heirs, beneficiaries and nonprobate transferees. 4) Publish and serve notice to creditors. 5) Within three months after appointment, prepare a verified inventory and appraisement (it need not be filed with the court, but must be provided on request to heirs, beneficiaries, claiming creditors and the Department of Revenue). 6) Pay claims and expenses, then close the estate and distribute. A will contest must be filed within four months after the will is admitted or rejected.
Simplified probateBesides the small estate affidavit (personal property up to $100,000), Washington's main simplified option is administration with nonintervention powers: once granted, the personal representative may settle the estate without further court orders. The court must grant nonintervention powers if the will does not forbid them, the estate is solvent, and the petitioner was named in the will, or is a surviving spouse or partner of an intestate decedent with only community property and no descendants from another relationship, or is not a creditor and nonintervention is in the best interests of beneficiaries and creditors.
Small estate affidavitA successor may collect the decedent's personal property by affidavit if the probate estate (not counting the surviving spouse's or domestic partner's community property interest), less liens and encumbrances, does not exceed $100,000. The affidavit may be used only after 40 days have passed since death, if no personal representative has been appointed or applied for anywhere, all debts (including funeral and burial expenses) have been paid or provided for, and written notice was given to all other successors at least 10 days earlier. The decedent must have been a Washington resident. The procedure covers personal property only (bank accounts, securities, vehicles and similar); real property cannot be transferred this way. A copy of the affidavit, with the decedent's Social Security number, must be mailed to the Department of Social and Health Services, Office of Financial Recovery.
The $100,000 limit has been in place since 2006 (2006 c 360). Credit unions may also pay up to $1,000 of a member's deposits to a surviving spouse or partner on a separate affidavit (RCW 11.62.030).
Deadline for creditor claimsIf the personal representative publishes notice to creditors, a creditor who was given actual notice must present a claim by the later of 30 days after the notice was served or mailed, or four months after first publication. A creditor who was not reasonably ascertainable must present a claim within four months after first publication. If no notice is given, claims are barred 24 months after the date of death. The bar applies to both probate and nonprobate assets.
A reasonably ascertainable creditor who did not receive actual notice has until 24 months after death.
Who can be executorThe person named in the will has first claim; otherwise the court appoints, in order: the surviving spouse or registered domestic partner (or their nominee), next of kin (children, parents, siblings, grandchildren, nieces and nephews), certain fiduciaries, beneficiaries, certain state agencies, and principal creditors. Minors, persons of unsound mind, people convicted of a felony or a crime of moral turpitude, and people recently found to have acted dishonestly or breached a fiduciary duty may not serve. A nonresident may serve if they appoint, in a writing filed with the clerk, an agent for service who lives in the county or is the estate's attorney of record. Bond is required unless the will waives it, the entire estate passes to a surviving spouse or partner, a bank or trust company serves, or the court waives it.
A nonresident personal representative must also post a court-approved bond unless bond is waived under RCW 11.28.185.
Finding probate court recordsThe superior court of every county has original jurisdiction over the probate of wills and the administration of estates (RCW 11.96A.040). The Washington Courts' Search Case Records site lets the public search cases in municipal, district, superior and appellate courts by court level or by person name; case status may be inaccurate, outcomes are not shown, and some superior courts (including King and Pierce counties) are searched through their own court-run systems. Verify any information against the local court record.
Jurisdiction: https://app.leg.wa.gov/RCW/default.aspx?cite=11.96A.040

Deeds and transferring a house

Signing and recording a deedA deed must be in writing, signed by the party bound, and acknowledged before a person authorized to take acknowledgments (such as a notary public). Deeds are recorded with the county auditor where the property is located. A real estate excise tax affidavit is generally required for any deed transferring ownership and is submitted with the deed and payment to the county treasurer. Gifts and transfers by inheritance or devise are among the listed exemptions, which are claimed on the affidavit.
State real estate excise tax uses graduated rates on the selling price, and local rates may be added; a gift exemption requires a supplemental statement. See the Department of Revenue's real estate excise tax page (https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax).
Transfer-on-death deedYes. Washington has adopted the Uniform Real Property Transfer on Death Act. A transfer on death deed must contain the essential elements and formalities of a recordable deed, state that the transfer occurs at the owner's death, and be recorded with the county auditor where the property is located before the owner dies. It requires the same mental capacity as a will, needs no notice to, delivery to, or acceptance by the beneficiary, and needs no consideration. It is revocable, but only by a later recorded instrument (such as a revocation or a new deed) that is acknowledged and recorded before death. The beneficiary takes subject to existing liens and may be liable for allowed claims against the estate.

Power of attorney and health care directives

Financial power of attorneyWashington follows the Uniform Power of Attorney Act with its own changes. A power of attorney must be signed and dated by the principal and either acknowledged before a notary public (or other authorized officer) or signed in front of two competent witnesses. Witnesses may not be the principal's home care provider, a care provider at the adult family home or long-term care facility where the principal lives, or a relative of the principal or the agent. A power of attorney is NOT durable by default: it ends on the principal's incapacity unless it contains words such as 'This power of attorney shall not be affected by disability of the principal' or 'shall become effective upon the disability of the principal.' The chapter does not prescribe a statutory form for the power of attorney itself.
Health care directiveAny adult may make a health care directive (living will) to withhold or withdraw life-sustaining treatment in a terminal or permanent unconscious condition. It must be signed and either acknowledged before a notary public or signed in the presence of two witnesses. Witnesses may not be related to the person by blood or marriage, entitled to any part of the estate, the attending physician or the physician's employee, an employee of a health facility where the person is a patient, or anyone with a claim against the estate. The statute provides a sample form the directive may follow. A health care agent may be appointed in a power of attorney that expressly grants health care authority; the person's physician and facility employees generally may not serve as agent unless they are close family.
Official power of attorney formsWashington's Uniform Power of Attorney Act (chapter 11.125 RCW) does not provide a statutory fill-in form for a financial power of attorney; its form section is an agent's certification (RCW 11.125.430). A power of attorney must be signed and dated by the principal and either acknowledged before a notary public (or other person authorized to take acknowledgments) or signed by two or more competent witnesses in the principal's presence; witnesses cannot be the principal's home care providers or care providers at the principal's adult family home or long-term care facility, and cannot be related to the principal or agent by blood, marriage or state-registered domestic partnership (RCW 11.125.050). An agent may make health care decisions only if the power of attorney expressly grants that authority (RCW 11.125.240). Separately, RCW 70.122.030 provides an optional "Health Care Directive" form; it must be signed before two witnesses who are not relatives, heirs, creditors, the attending physician or that physician's or the facility's employees, or acknowledged before a notary.
Chapter: https://app.leg.wa.gov/RCW/default.aspx?cite=11.125&full=true ; health care directive form: https://app.leg.wa.gov/RCW/default.aspx?cite=70.122.030

Estate and inheritance tax

State estate or inheritance taxWashington has an estate tax (no inheritance tax). The exclusion amount is $3,000,000 for deaths from July 1, 2025 through December 31, 2025; $3,076,000 for deaths from January 1, 2026 through June 30, 2026; and $3,000,000 for deaths on or after July 1, 2026, adjusted for inflation starting in 2027 (no adjustment in a year if it would not increase the amount). Rates on the taxable estate run from 10% to 35% for deaths from July 1, 2025 through June 30, 2026, and from 10% to 20% for deaths before July 1, 2025 and on or after July 1, 2026. The filing threshold equals the exclusion amount and is based on the gross estate.
Changed by 2025 c 421 (exclusion raised from $2,193,000 and top rate raised to 35% for deaths on or after July 1, 2025) and 2026 c 209 (top rate returned to 20% and exclusion set at $3,000,000 for deaths on or after July 1, 2026). Rate tables: https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.040; Department of Revenue tables: https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables.

Planning documents and avoiding probate

Living will / advance directiveWashington's living will is called a 'health care directive' under the Natural Death Act. Any adult may make one to withhold or withdraw life-sustaining treatment in a terminal or permanent unconscious condition. It must be signed and either acknowledged before a notary public or signed in the presence of two witnesses. Witnesses may not be related to the person by blood or marriage, entitled to any part of the estate, the attending physician or the physician's employee, an employee of a health facility where the person is a patient, or anyone with a claim against the estate. The statute provides a sample form the directive may follow.
Medical power of attorneyWashington has no separate health care proxy form; a health care agent is appointed in a durable power of attorney under the Uniform Power of Attorney Act that expressly grants health care decision-making authority. The person's physician and employees of the physician or of a health care facility where the person receives care generally may not serve as the agent unless they are close family members.
Power of attorney provisions are in RCW chapter 11.125.
Revocable living trustWashington has not adopted the Uniform Trust Code; trusts are governed by the Trust Act (RCW 11.98) and the revocable trust chapter (RCW 11.103). A trust may be created by transferring property to a trustee during life or by will, by declaring that you hold identifiable property as trustee, or by exercising a power of appointment. Important difference from many states: in Washington, a trust can be revoked or amended only if its terms expressly provide that it is revocable, so a living trust document should say so. Property transferred to the trustee passes under the trust terms without probate; assets left in the decedent's own name may still need probate or a small estate affidavit.
Trust creation: https://app.leg.wa.gov/RCW/default.aspx?cite=11.98.008
Ways to avoid probateNon-probate transfers available in Washington: (1) Transfer on death deed for real estate (RCW 64.80). (2) Joint accounts with right of survivorship, P.O.D. and trust accounts at financial institutions, where funds belong to the surviving depositor or named beneficiary (RCW 30A.22.100). (3) Transfer-on-death registration of securities in beneficiary form (RCW 21.35). (4) Vehicles titled to joint tenants with right of survivorship pass to the survivor on a death certificate (Washington DOL). (5) Small estate affidavit for personal property (RCW 11.62.010). (6) Revocable living trust (must expressly say it is revocable, RCW 11.103.030).
TOD securities: https://app.leg.wa.gov/RCW/default.aspx?cite=21.35.005; TOD deed: https://app.leg.wa.gov/RCW/default.aspx?cite=64.80&full=true

Executors and heirs

Executor's dutiesMain duties and deadlines for a Washington personal representative: within 20 days after appointment, serve or mail written notice of the appointment and the pending probate to each heir, legatee and devisee and to each beneficiary or transferee of a nonprobate asset whose name and address are known, and file proof by affidavit; within three months after appointment (unless the court allows more time), make and verify a true inventory and appraisement of the probate estate and provide copies to heirs and beneficiaries who request them; optionally publish and mail notice to creditors (creditors given actual notice generally must present claims by the later of 30 days after notice or four months after first publication; if no notice is given, claims are barred 24 months after death); pay claims, expenses and taxes; distribute; and close the estate, for example by filing a declaration of completion of probate when the personal representative has nonintervention powers.
Inventory: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.015; closing: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.110
Letters testamentaryThe superior court of the county handles probate. The court admits the will and issues letters testamentary to the named executor, or appoints an administrator and issues letters of administration if there is no will (or no executor), giving priority to the surviving spouse or registered domestic partner, then next of kin and others. Bond is required unless the will waives it, the entire estate passes to a surviving spouse or partner, a bank or trust company serves, or the court waives it. A nonresident may serve after appointing an agent for service. The court may grant 'nonintervention powers,' letting the personal representative administer the estate without further court orders. Washington DOL accepts letters testamentary, letters of administration, or a completed county clerk certificate for vehicle transfers.
Affidavit / determination of heirshipNo statute provides an affidavit of heirship for real estate. The determination of heirs (and of devisees, legatees and other persons interested in an estate) is a 'matter' that can be resolved by the superior court under the Trust and Estate Dispute Resolution Act, or within the probate proceeding. Washington's small estate affidavit covers personal property only.
Transferring a car after deathWashington Department of Licensing: if the title shows joint tenancy with right of survivorship, the survivor provides a copy of the death certificate. If no executor or administrator is appointed, the heir completes the Inheritance section of the Affidavit of Inheritance/Litigation (TD-420-041), signed before a notary or a vehicle licensing agent, certifying that the estate needs no administration, the vehicle was not left to someone else by will, no relative with a prior right survives, and debts have been provided for; submit it with the title and a copy of the death certificate. If an executor or administrator was appointed, provide the letters testamentary or letters of administration, or a county clerk Certificate of Transfer (the Litigation section of the same form), submitted with a Vehicle Title Application.

Official Washington forms

Probate court and deed recording by county

Washington estate law FAQ

What makes a will valid in Washington?
Any person of sound mind who is 18 or older may make a will. The will must be in writing and signed by the testator, or by another person at the testator's direction in the testator's presence or electronic presence, and must be attested by two or more competent witnesses who sign their names to the will. A will executed in another place in the manner required by that place's law is also treated as validly executed. Washington also allows electronic wills, including signing and witnessing through electronic presence.
Is a handwritten will valid in Washington?
Washington does not recognize handwritten, unwitnessed (holographic) wills; every will must be signed and attested by at least two witnesses. A limited oral (nuncupative) will is allowed only to dispose of personal property worth up to $1,000, proved by two witnesses who were present, and offered for probate within six months; real estate cannot pass by an oral will.
Does a will need to be notarized in Washington?
Yes. Attesting witnesses may sign an affidavit, sworn before any person authorized to administer oaths, stating the facts they would otherwise testify to in court to prove the will. It may be made at the testator's request, or after death at the request of the executor or an interested person, and may be written on or attached to the will (or logically associated with an electronic will). The court accepts it as if the testimony had been taken in court.
Who inherits if someone dies without a will in Washington?
Surviving spouse or registered domestic partner: all of the decedent's share of the community property, plus a share of the separate property: one-half if the decedent left descendants; three-quarters if there are no descendants but a parent or a parent's descendants (such as siblings) survive; all of it if none of those survive. The rest (or everything, if there is no spouse or partner) goes to descendants; if none, to parents; if none, to the parents' descendants (siblings, nieces and nephews); if none, to grandparents, then to their descendants. Property with no heirs escheats to the state.
What is a surviving spouse entitled to in Washington?
Washington is a community property state and has no elective share. At death, the surviving spouse or registered domestic partner keeps their own one-half of the community property; the decedent may leave only their half of the community property (and their separate property) by will. All community property, including the survivor's half, is subject to probate administration for community debts and family allowances. A surviving spouse or partner (and dependent children) may also claim an award in lieu of homestead, with a floor of $125,000 adjusted annually for inflation.
What is the small estate limit in Washington?
A successor may collect the decedent's personal property by affidavit if the probate estate (not counting the surviving spouse's or domestic partner's community property interest), less liens and encumbrances, does not exceed $100,000. The affidavit may be used only after 40 days have passed since death, if no personal representative has been appointed or applied for anywhere, all debts (including funeral and burial expenses) have been paid or provided for, and written notice was given to all other successors at least 10 days earlier. The decedent must have been a Washington resident. The procedure covers personal property only (bank accounts, securities, vehicles and similar); real property cannot be transferred this way. A copy of the affidavit, with the decedent's Social Security number, must be mailed to the Department of Social and Health Services, Office of Financial Recovery.
Is there a simplified probate process in Washington?
Besides the small estate affidavit (personal property up to $100,000), Washington's main simplified option is administration with nonintervention powers: once granted, the personal representative may settle the estate without further court orders. The court must grant nonintervention powers if the will does not forbid them, the estate is solvent, and the petitioner was named in the will, or is a surviving spouse or partner of an intestate decedent with only community property and no descendants from another relationship, or is not a creditor and nonintervention is in the best interests of beneficiaries and creditors.
How does probate work in Washington?
1) Anyone holding the original will must deliver it within 30 days after learning of the death (40 days if the holder is the named executor, who must deliver it to the court). 2) File a petition in superior court to admit the will and appoint a personal representative (and, if desired, for nonintervention powers). 3) Within 20 days after appointment, give notice of the appointment and pendency of probate to heirs, beneficiaries and nonprobate transferees. 4) Publish and serve notice to creditors. 5) Within three months after appointment, prepare a verified inventory and appraisement (it need not be filed with the court, but must be provided on request to heirs, beneficiaries, claiming creditors and the Department of Revenue). 6) Pay claims and expenses, then close the estate and distribute. A will contest must be filed within four months after the will is admitted or rejected.
How long do creditors have to file claims against an estate in Washington?
If the personal representative publishes notice to creditors, a creditor who was given actual notice must present a claim by the later of 30 days after the notice was served or mailed, or four months after first publication. A creditor who was not reasonably ascertainable must present a claim within four months after first publication. If no notice is given, claims are barred 24 months after the date of death. The bar applies to both probate and nonprobate assets.
Who can be an executor in Washington?
The person named in the will has first claim; otherwise the court appoints, in order: the surviving spouse or registered domestic partner (or their nominee), next of kin (children, parents, siblings, grandchildren, nieces and nephews), certain fiduciaries, beneficiaries, certain state agencies, and principal creditors. Minors, persons of unsound mind, people convicted of a felony or a crime of moral turpitude, and people recently found to have acted dishonestly or breached a fiduciary duty may not serve. A nonresident may serve if they appoint, in a writing filed with the clerk, an agent for service who lives in the county or is the estate's attorney of record. Bond is required unless the will waives it, the entire estate passes to a surviving spouse or partner, a bank or trust company serves, or the court waives it.
Does Washington allow transfer-on-death deeds?
Yes. Washington has adopted the Uniform Real Property Transfer on Death Act. A transfer on death deed must contain the essential elements and formalities of a recordable deed, state that the transfer occurs at the owner's death, and be recorded with the county auditor where the property is located before the owner dies. It requires the same mental capacity as a will, needs no notice to, delivery to, or acceptance by the beneficiary, and needs no consideration. It is revocable, but only by a later recorded instrument (such as a revocation or a new deed) that is acknowledged and recorded before death. The beneficiary takes subject to existing liens and may be liable for allowed claims against the estate.
What does a quitclaim deed need to be valid in Washington?
A deed must be in writing, signed by the party bound, and acknowledged before a person authorized to take acknowledgments (such as a notary public). Deeds are recorded with the county auditor where the property is located. A real estate excise tax affidavit is generally required for any deed transferring ownership and is submitted with the deed and payment to the county treasurer. Gifts and transfers by inheritance or devise are among the listed exemptions, which are claimed on the affidavit.
What are the requirements for a power of attorney in Washington?
Washington follows the Uniform Power of Attorney Act with its own changes. A power of attorney must be signed and dated by the principal and either acknowledged before a notary public (or other authorized officer) or signed in front of two competent witnesses. Witnesses may not be the principal's home care provider, a care provider at the adult family home or long-term care facility where the principal lives, or a relative of the principal or the agent. A power of attorney is NOT durable by default: it ends on the principal's incapacity unless it contains words such as 'This power of attorney shall not be affected by disability of the principal' or 'shall become effective upon the disability of the principal.' The chapter does not prescribe a statutory form for the power of attorney itself.
What are the requirements for a health care directive in Washington?
Any adult may make a health care directive (living will) to withhold or withdraw life-sustaining treatment in a terminal or permanent unconscious condition. It must be signed and either acknowledged before a notary public or signed in the presence of two witnesses. Witnesses may not be related to the person by blood or marriage, entitled to any part of the estate, the attending physician or the physician's employee, an employee of a health facility where the person is a patient, or anyone with a claim against the estate. The statute provides a sample form the directive may follow. A health care agent may be appointed in a power of attorney that expressly grants health care authority; the person's physician and facility employees generally may not serve as agent unless they are close family.
Does Washington have an estate or inheritance tax?
Washington has an estate tax (no inheritance tax). The exclusion amount is $3,000,000 for deaths from July 1, 2025 through December 31, 2025; $3,076,000 for deaths from January 1, 2026 through June 30, 2026; and $3,000,000 for deaths on or after July 1, 2026, adjusted for inflation starting in 2027 (no adjustment in a year if it would not increase the amount). Rates on the taxable estate run from 10% to 35% for deaths from July 1, 2025 through June 30, 2026, and from 10% to 20% for deaths before July 1, 2025 and on or after July 1, 2026. The filing threshold equals the exclusion amount and is based on the gross estate.
How do I make a living will in Washington?
Washington's living will is called a 'health care directive' under the Natural Death Act. Any adult may make one to withhold or withdraw life-sustaining treatment in a terminal or permanent unconscious condition. It must be signed and either acknowledged before a notary public or signed in the presence of two witnesses. Witnesses may not be related to the person by blood or marriage, entitled to any part of the estate, the attending physician or the physician's employee, an employee of a health facility where the person is a patient, or anyone with a claim against the estate. The statute provides a sample form the directive may follow.
How do I make a medical power of attorney in Washington?
Washington has no separate health care proxy form; a health care agent is appointed in a durable power of attorney under the Uniform Power of Attorney Act that expressly grants health care decision-making authority. The person's physician and employees of the physician or of a health care facility where the person receives care generally may not serve as the agent unless they are close family members.
How do living trusts work in Washington?
Washington has not adopted the Uniform Trust Code; trusts are governed by the Trust Act (RCW 11.98) and the revocable trust chapter (RCW 11.103). A trust may be created by transferring property to a trustee during life or by will, by declaring that you hold identifiable property as trustee, or by exercising a power of appointment. Important difference from many states: in Washington, a trust can be revoked or amended only if its terms expressly provide that it is revocable, so a living trust document should say so. Property transferred to the trustee passes under the trust terms without probate; assets left in the decedent's own name may still need probate or a small estate affidavit.
What does an executor have to do in Washington?
Main duties and deadlines for a Washington personal representative: within 20 days after appointment, serve or mail written notice of the appointment and the pending probate to each heir, legatee and devisee and to each beneficiary or transferee of a nonprobate asset whose name and address are known, and file proof by affidavit; within three months after appointment (unless the court allows more time), make and verify a true inventory and appraisement of the probate estate and provide copies to heirs and beneficiaries who request them; optionally publish and mail notice to creditors (creditors given actual notice generally must present claims by the later of 30 days after notice or four months after first publication; if no notice is given, claims are barred 24 months after death); pay claims, expenses and taxes; distribute; and close the estate, for example by filing a declaration of completion of probate when the personal representative has nonintervention powers.
How do I get letters testamentary in Washington?
The superior court of the county handles probate. The court admits the will and issues letters testamentary to the named executor, or appoints an administrator and issues letters of administration if there is no will (or no executor), giving priority to the surviving spouse or registered domestic partner, then next of kin and others. Bond is required unless the will waives it, the entire estate passes to a surviving spouse or partner, a bank or trust company serves, or the court waives it. A nonresident may serve after appointing an agent for service. The court may grant 'nonintervention powers,' letting the personal representative administer the estate without further court orders. Washington DOL accepts letters testamentary, letters of administration, or a completed county clerk certificate for vehicle transfers.
Does Washington have an affidavit of heirship?
No statute provides an affidavit of heirship for real estate. The determination of heirs (and of devisees, legatees and other persons interested in an estate) is a 'matter' that can be resolved by the superior court under the Trust and Estate Dispute Resolution Act, or within the probate proceeding. Washington's small estate affidavit covers personal property only.
How can you avoid probate in Washington?
Non-probate transfers available in Washington: (1) Transfer on death deed for real estate (RCW 64.80). (2) Joint accounts with right of survivorship, P.O.D. and trust accounts at financial institutions, where funds belong to the surviving depositor or named beneficiary (RCW 30A.22.100). (3) Transfer-on-death registration of securities in beneficiary form (RCW 21.35). (4) Vehicles titled to joint tenants with right of survivorship pass to the survivor on a death certificate (Washington DOL). (5) Small estate affidavit for personal property (RCW 11.62.010). (6) Revocable living trust (must expressly say it is revocable, RCW 11.103.030).
Where can I get a power of attorney form in Washington?
Washington's Uniform Power of Attorney Act (chapter 11.125 RCW) does not provide a statutory fill-in form for a financial power of attorney; its form section is an agent's certification (RCW 11.125.430). A power of attorney must be signed and dated by the principal and either acknowledged before a notary public (or other person authorized to take acknowledgments) or signed by two or more competent witnesses in the principal's presence; witnesses cannot be the principal's home care providers or care providers at the principal's adult family home or long-term care facility, and cannot be related to the principal or agent by blood, marriage or state-registered domestic partnership (RCW 11.125.050). An agent may make health care decisions only if the power of attorney expressly grants that authority (RCW 11.125.240). Separately, RCW 70.122.030 provides an optional "Health Care Directive" form; it must be signed before two witnesses who are not relatives, heirs, creditors, the attending physician or that physician's or the facility's employees, or acknowledged before a notary.
How do I search probate court records in Washington?
The superior court of every county has original jurisdiction over the probate of wills and the administration of estates (RCW 11.96A.040). The Washington Courts' Search Case Records site lets the public search cases in municipal, district, superior and appellate courts by court level or by person name; case status may be inaccurate, outcomes are not shown, and some superior courts (including King and Pierce counties) are searched through their own court-run systems. Verify any information against the local court record.
How do I transfer a car title after someone dies in Washington?
Washington Department of Licensing: if the title shows joint tenancy with right of survivorship, the survivor provides a copy of the death certificate. If no executor or administrator is appointed, the heir completes the Inheritance section of the Affidavit of Inheritance/Litigation (TD-420-041), signed before a notary or a vehicle licensing agent, certifying that the estate needs no administration, the vehicle was not left to someone else by will, no relative with a prior right survives, and debts have been provided for; submit it with the title and a copy of the death certificate. If an executor or administrator was appointed, provide the letters testamentary or letters of administration, or a county clerk Certificate of Transfer (the Litigation section of the same form), submitted with a Vehicle Title Application.

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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.