The Complete Guide to QSBS & Section 1202
Everything founders, investors and advisors need to know about Qualified Small Business Stock — from qualification to exit planning. Updated for the 2025 OBBBA changes.
Read the Guide →Washington's 9.9% income tax is now law. Here's what high earners should do before 2028.
QSBS planning, domicile strategy, PTE elections, and real tax moves for founders, investors, physicians, and executives earning $1M+.
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Washington State Taxes for Startups
A comprehensive guide to how Washington state taxes affect startups, founders and investors — including the capital gains tax, proposed legislation and QSBS conformity.
Read the Guide →Latest posts
Will Washington's Income Tax Rate Go Up? (History Says Yes)
No state has ever introduced an income tax and kept the rate and threshold stable. Here's what history shows about rate creep, threshold creep, and where Washington's 9.9% tax is likely headed.
Washington vs. Oregon vs. Nevada: A Tax Comparison for West Coast Founders
Washington, Oregon, and Nevada compared across income tax, capital gains, QSBS, estate tax, and business taxes. Nevada is cheapest; Washington protects QSBS and doesn't tax below $1M; Oregon taxes from dollar one.
Estate Planning Before 2028: How Washington's Income Tax Changes the Calculus
Washington's 9.9% income tax adds a second layer to an already aggressive estate tax. GRATs, gifting, ILITs, and Roth conversions all need to be re-evaluated — and the pre-2028 window is the time to act.
Washington Income Tax: What Happens If You Move Mid-Year?
Part-year residents face a two-part calculation: all income during the resident period, Washington-source only during the nonresident period. Timing your move around income events can save six or seven figures.
How to Make Estimated Tax Payments Under Washington's New Income Tax
Washington's income tax takes effect Jan 1, 2028. The statute delegates estimated payment rules to DOR. Here's what we know, what to expect, and how to plan for quarterly payments starting in 2028.
Charitable Giving Strategies to Reduce Your Washington Income Tax
Washington's new income tax allows a charitable deduction capped at $100K per individual ($100K combined for couples). Here are five strategies — DAFs, CRTs, QCDs, bunching, and appreciated stock — to maximize the benefit.
Is Retirement Income Subject to Washington's 9.9% Income Tax? (Social Security, Pensions, 401(k), IRAs)
No special exemption exists for retirement income under Washington's new 9.9% tax. IRAs, 401(k)s, pensions, and Social Security all count toward the $1M threshold. The Roth conversion window before 2028 is the biggest planning opportunity.
Washington vs. California: A Tax Comparison for Founders and Investors
Washington is no longer a zero-tax state, but it's still substantially cheaper than California for most founders and investors above $1 million. Here's a detailed comparison across rates, QSBS, capital gains, real estate, pass-throughs, and estate taxes.
