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State rules · Washington

Washington: estate, probate and Medicaid rules in one place

What applies in Washington, collected from the site’s state datasets: estate and inheritance tax, transfer-on-death deeds, small-estate procedure, Medicaid long-term-care rules, and state income tax on retirement income. Where the dataset holds a source, the entry links it with its effective marker and check date; where it does not, the entry shows its verification status and the reason.

Quick answers

Does Washington have a state estate tax?

State estate tax: Yes (RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347); Deaths on or after Jul 1, 2026). Estate-tax exemption: $3,000,000 (RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347); Deaths on or after Jul 1, 2026). Estate-tax top rate: 20% (RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347); Deaths on or after Jul 1, 2026).

Does Washington have an inheritance tax?

Inheritance tax: No (RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347)).

Can you use a transfer-on-death deed in Washington?

Transfer-on-death deed for real estate: Available — Transfer-on-death deed (RCW ch. 64.80 — Washington Uniform Real Property Transfer on Death Act; adopted 2014 (effective June 12, 2014)).

What is the Medicaid look-back period in Washington?

Look-back period: 60 months (Washington Administrative Code 182-513-1363; Effective August 1, 2020).

Does Washington tax Social Security benefits?

Social Security benefits: No state individual income tax (lawfilesext.leg.wa.gov; tax year 2026).

State estate tax

Estate-tax dataset 2026.v2

State estate tax
YesVerified

Source: RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347) · Effective: Deaths on or after Jul 1, 2026 · Checked July 24, 2026

Estate-tax exemption
$3,000,000Verified

Source: RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347) · Effective: Deaths on or after Jul 1, 2026 · Checked July 24, 2026

Estate-tax filing threshold
$3,000,000Verified

Source: RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347) · Effective: Deaths on or after Jul 1, 2026 · Checked July 24, 2026

Estate-tax top rate
20%Verified

Source: RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347) · Effective: Deaths on or after Jul 1, 2026 · Checked July 24, 2026

Full detail: Washington estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax
NoVerified

Source: RCW 83.100.040 (rate table) & 83.100.020 (applicable exclusion), as amended by 2025 c. 421 (SB 5813) and 2026 c. 209 (SB 6347) · Checked July 24, 2026

Full detail: Washington estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate
Available — Transfer-on-death deedVerified

Source: RCW ch. 64.80 — Washington Uniform Real Property Transfer on Death Act · Effective: adopted 2014 (effective June 12, 2014) · Checked July 26, 2026

Controlling statute
Wash. Rev. Code ch. 64.80Verified

Source: RCW ch. 64.80 — Washington Uniform Real Property Transfer on Death Act · Effective: adopted 2014 (effective June 12, 2014) · Checked July 26, 2026

Full detail: Washington transfer-on-death deed page

Small-estate procedure

Affidavit qualification and timing
$100,000 net probate estate; personal property only; 40-day wait; 10-day successor noticeVerified

Source: RCW 11.62.010 · Effective: current · Checked August 23, 2026

Recipient accountability
Recipient remains accountable to a personal representative or person with a superior rightVerified

Source: RCW 11.62.020 · Effective: current · Checked August 23, 2026

Full detail: Washington small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

Special income level
$2,982 per monthVerified
  • Applies to: single applicant.

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked November 14, 2026

Institutional applicant resource standard
$2,000Verified
  • Applies to: single applicant.

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked November 14, 2026

Resource standard when both spouses apply
$3,000Verified
  • Applies to: married couple when both spouses apply.

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked November 14, 2026

Maximum community-spouse resource allowance
$162,660Verified
  • Applies to: institutionalized applicant with a community spouse.

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked November 14, 2026

Maximum community-spouse maintenance allocation
$4,066.50 per monthVerified
  • Applies to: institutionalized applicant with a community spouse.

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked November 14, 2026

Base community-spouse maintenance allocation
$2,705 per monthVerified
  • Applies to: institutionalized applicant with a community spouse.

Source: Washington HCA Apple Health Income and Resource Standards, October 1, 2026 (HCA 19-0096 (10/26)), LTSS standards, CS & Dependent Allowance · Also: Washington Administrative Code 182-513-1385 · Effective: CS & Dependent Allowance (7/1/26) · Checked November 14, 2026

Home-equity limit
$1,130,000Verified
  • Applies to: applicant subject to Washington's substantial-home-equity rule.

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked November 14, 2026

Full detail: Washington Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period
60 monthsVerified

Source: Washington Administrative Code 182-513-1363 · Effective: Effective August 1, 2020 · Checked September 5, 2026

Transfer-penalty divisor
$462 per day and $14,059 per monthVerified

Source: Washington HCA Apple Health income and resource standards · Effective: Figures marked effective January 1, 2026 unless separately noted · Checked September 5, 2026

How the state administers the penalty
Washington totals uncompensated transfers made during the look-back period, divides that value by the current statewide daily private-pay nursing-facility cost, and applies the penalty under WAC 182-513-1363's start, duration, and returned-asset rules.Verified

Source: Washington Administrative Code 182-513-1363 · Effective: Effective August 1, 2020 · Checked September 5, 2026

Full detail: Washington Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope
Washington uses an expanded estate definition that reaches probate and specified nonprobate interests, subject to the service-related and asset-related limits in chapter 182-527 WAC.Verified

Source: Washington Administrative Code estate-recovery rules · Also: Washington Administrative Code 182-527-2742 · Also: Washington Administrative Code 182-527-2746 · Effective: Page revised April 23, 2026; estate definition effective August 26, 2025 · Checked September 5, 2026

Controlling authority
Washington Administrative Code chapter 182-527Verified

Source: Washington Administrative Code estate-recovery rules · Effective: Page revised April 23, 2026; estate definition effective August 26, 2025 · Checked September 5, 2026

Exemptions and deferrals
Recovery is deferred or barred for protected surviving spouses and children, and the rules exclude specified American Indian and Alaska Native property, government reparation payments, and protected long-term-care partnership assets.Verified

Source: Washington Administrative Code 182-527-2738 · Also: Washington Administrative Code 182-527-2746 · Effective: Effective March 14, 2016 · Checked September 5, 2026

Hardship waiver
An heir may request a delay of recovery for undue hardship under the eligibility criteria, notice, documentation, and review process in WAC 182-527-2750.Verified

Source: Washington Administrative Code 182-527-2750 · Effective: Effective March 14, 2016 · Checked September 5, 2026

Lien practice
Washington may use property liens and probate creditor claims after death, with notice and lien procedures governed by WAC 182-527-2738.Verified

Source: Washington Administrative Code 182-527-2738 · Effective: Effective March 14, 2016 · Checked September 5, 2026

Full detail: Washington Medicaid estate-recovery page

State income tax on retirement income

Retirement-income tax dataset 2026.v4

Social Security benefits
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: lawfilesext.leg.wa.gov · Effective: tax year 2026 · Checked August 9, 2026

Public pensions
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: lawfilesext.leg.wa.gov · Effective: tax year 2026 · Checked August 9, 2026

Private pensions
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: lawfilesext.leg.wa.gov · Effective: tax year 2026 · Checked August 9, 2026

IRA and 401(k) distributions
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: lawfilesext.leg.wa.gov · Effective: tax year 2026 · Checked August 9, 2026

Military retirement pay
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: lawfilesext.leg.wa.gov · Effective: tax year 2026 · Checked August 9, 2026

Full detail: Retirement-income tax dataset, all states (JSON)

About this page

This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.

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