If you own an S corp, LLC, or partnership, Washington's new 9.9% income tax hits your pass-through income differently than W-2 wages. Here's how it works and what planning options exist.
Washington's new 9.9% income tax raises hard questions for remote workers who split time between states. Residency, source rules, and duty-day allocations all matter — here's how.
ISOs, NQSOs, RSUs, and restricted stock each interact differently with Washington's new 9.9% income tax. Here's what changes in 2028 — and what you can do before then.
Short answer: no — gains from the sale of real property are excluded from Washington’s 9.9% income tax under ESSB 6346, but classification questions can get complicated fast.
Under ESSB 6346, Section 1202 QSBS gains should stay outside Washington’s new 9.9% income tax (for now). Here’s why, the audit risk, and what would have to change.
The $15 million QSBS exclusion under Section 1202 isn't a hard ceiling. By gifting shares to trusts and family members before a sale, founders can multiply the exclusion. Here's how stacking works.
What is an 83(b) election, who should file, and how do you file IRS Form 15620 (including the new e-filing option)? Includes deadline rules, ISO/NSO early exercise, QSBS, and Washington state tax implications.
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. Oregon residents who sell qualified small business stock on or after January 1, 2026 may owe full state income tax on gains excluded federally.
Your tax outcome in Washington depends on how you structure your equity, entity, and exit. This post walks through the planning levers founders, investors, and high earners can pull before 2028.
The SEC just clarified that when you acquire another company, their Rule 701 equity grants get stacked onto yours for purposes of the $10 million disclosure threshold. If you're a private company doing M&A, this is a diligence item you can't afford to miss.
