Cliff Planning Before Washington's 2028 Income Tax: How to Use 2026 and 2027
2026 and 2027 are the last two years you can recognize income without Washington's 9.9% income tax. Here is how to use them.
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Big Private Company Gain in Washington? Your 2028 Planning Window Is Closing
If you hold pre-IPO stock or a large illiquid position, Washington's 9.9% income tax starts in 2028. Here's why your planning window is closing and what to do.
Washington's Capital Gains and Income Tax: How to Leave Washington (Domicile Strategy Guide)
ESSB 6346 begins Jan 1, 2028. Leaving Washington to avoid the 9.9% income tax hinges on domicile—this guide covers proof and audit triggers.
The 183-Day Rule (Washington): Why Counting Days Isn't Enough
The 183-day rule sounds simple — spend less than 183 days in a state and you're safe. In practice, day-counting is where residency audits are won and lost. Here is how it actually works and what your log needs to show.
Where to Go: Texas, Nevada, Florida, Wyoming, and Tennessee Compared for Washington Expatriates
If ESSB 6346 is pushing you out of Washington, the next question is where to land. Each of the five leading no-income-tax destinations has a different trade-off on estate tax, asset protection, climate, and practical West Coast access.
Trust Planning for Washington High Earners: ING, NING, and DING Trusts Under ESSB 6346
Non-grantor trusts sitused outside Washington can shift investment income out of a high earner's AGI and away from the 9.9% tax. Here's how the INGs, NINGs, and DINGs actually work — and where they don't.
Washington’s 9.9% Income Tax & QSBS: Timing Section 1202, Your Sale, and Your Move
For Washington founders, coordinating Section 1202/QSBS with Washington’s 7% capital gains tax and the new 9.9% income tax is the most important pre-2028 planning analysis. Here is how to sequence it.
Washington’s 9.9% Income Tax: The Marriage Penalty in ESSB 6346 (and How to Plan)
Washington’s 9.9% income tax (ESSB 6346) uses a $1 million threshold per household, not per person. 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.
Stock Option Exercise Timing: Planning Before Washington's 2028 Income Tax
Washington's new 9.9% income tax takes effect January 1, 2028. For startup employees and founders with stock options, 2027 is the last full year to exercise without state income tax.
ING Trusts Won't Save You from Washington's Income Tax. Here's What Might.
ESSB 6346 includes explicit anti-avoidance provisions that pull ING trust income back into the grantor's Washington taxable income. ING trusts are dead for Washington tax purposes — but other trust strategies may still work.