QSBS Checklist: Section 1202 Eligibility Requirements
Step-by-step QSBS eligibility checklist: the key Section 1202 requirements your company and stock must meet to qualify for the federal capital gains exclusion.
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Leaving Washington: Domicile, Residency and Tax Planning
How a move affects Washington taxes: domicile evidence, move-year residency, continuing Washington-source income and capital gains tax coordination.
Washington's 183-Day Rule: How Tax Residency Actually Works
Washington residency depends on domicile or a separate abode-and-day-count test. Learn how partial days count, why exactly 183 days differs from more than 183, and what records to keep.
Where to Go: Texas, Nevada, Florida, Wyoming, and Tennessee Compared for Washington Expatriates
Compare Texas, Nevada, Florida, Wyoming, and Tennessee when planning a move from Washington. Review personal taxes, asset-protection rules, travel needs, and the requirements for changing domicile.
Trust Planning for Washington Residents: What to Evaluate
Washington trust planning: ING addbacks, completed gifts, federal ownership, distributions, asset transfers and the costs to compare.
Washington’s 9.9% Income Tax & QSBS: Timing Section 1202, Your Sale, and Your Move
Coordinate QSBS eligibility, Washington’s 7%–9.9% capital-gains tax, and income-tax residency and sourcing rules before a sale or move.
Washington’s 9.9% Income Tax: The Marriage Penalty in ESSB 6346 (and How to Plan)
Washington’s 9.9% income tax (ESSB 6346) gives spouses one $1 million standard deduction between them, not one each. That creates a marriage penalty: two unmarried high earners can avoid tax while a married couple pays a five-figure bill. Here’s the math—and planning ideas.
Washington’s Capital Gains Tax Charitable Deduction Has a Hidden Catch
Washington’s capital gains tax charitable deduction has a hidden limitation. Not all charities qualify—here’s what founders and high earners need to know.
When to Exercise Stock Options at a Startup: A Decision Framework
Compare option exercise costs, ISO AMT, NSO compensation, contractual deadlines, QSBS holding periods and Washington taxes before committing cash.
The Alternative Minimum Tax and Stock Options: A Complete Guide for Washington Startup Employees
How ISO exercises affect federal AMT, the 2026 exemption phaseout, credit recovery, QSBS holding periods and Washington exercise-versus-sale tax planning.