Washington’s 9.9% Income Tax: Estate Planning Before 2028 (Double-Tax Calculus)
How Washington’s income tax affects estate planning: evaluate gifts, GRATs, ILITs and Roth conversions, with timing and tax consequences specific to each strategy.
ESSB 6346
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How to Make Estimated Tax Payments Under Washington's New Income Tax
Washington’s income tax begins in 2028. Estimated payments are not required before July 1, 2029. Understand the annual payment, 90%/100% penalty protection, and PTE rules.
Charitable Giving Strategies to Reduce Your Washington Income Tax
Washington’s charitable deduction has a $100,000 cap shared by couples. DAF deductions, CRT distributions and QCD exclusions work differently; model both state taxes.
Does Washington Tax Retirement Income? Social Security, Pensions, IRAs and 401(k)s
Washington’s 2028 income tax can reach taxable retirement distributions and Social Security. Learn how basis, Roth withdrawals, other income, and residency affect the calculation.
Washington PTE Election: The §502 Entity-Level Tax Workaround for S-Corps, LLCs & Partnerships
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 9.9% Income Tax and Remote Workers: Who Owes What?
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.
How Washington's New 9.9% Income Tax Applies to Stock Options and RSUs
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.
Washington’s 9.9% Income Tax: Are Real Estate Gains Subject to the Tax?
It depends on character. Direct real-property LTCG is generally excluded from Washington’s 9.9% income tax under ESSB 6346 §302; ordinary components and entity/stock gains can differ.
Washington's 30-Day Rule: What It Won't Save You From
Washington's 30-day safe harbor only helps if you're already domiciled here. This explains the domicile vs residency tests, what the 30-day rule does and doesn't save you from on both income tax and capital gains, and the planning traps as the 9.9% rate starts on Jan. 1, 2028.
Washington’s Income-Tax Revenue Forecast: What the Numbers Actually Say
Washington’s official revenue estimate for the new 9.9% income tax assumes affected taxpayers do not reduce taxable income in response. That does not make the forecast wrong—but it is an assumption readers should understand.