QSBS Records Washington Founders Should Keep
Company and shareholder records that support Section 1202 eligibility: formation, issuances, gross assets, active business, redemptions, and holder-level history.
Tax Planning
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Does Washington Have a State Income Tax? The 2028 Rules
Washington’s enacted 2028 income tax: the 9.9% rate, shared $1 million deduction, capital gains credit, retirement income and simple tax examples.
Should You Recognize Income Before Washington’s 2028 Income Tax?
Deciding whether to recognize income before 2028 is a combined federal-and-state question. Washington’s $1 million standard deduction applies under the new income tax once it is in force — it is not a 2026–2027 AGI ceiling.
Washington vs. California: Residency Safe Harbors Compared
Washington has a statutory 30-day safe harbor for domiciled residents who leave. California's safe harbor requires 546 consecutive days outside the state under an employment contract. Here's how they compare — and why the differences matter for founders and investors.
What a QSBS Attestation Letter Should Document: 8 Key Elements
A section-by-section breakdown of what your QSBS attestation letter needs to say — gross assets, active business, redemption reps, and what happens if you can't prove it.
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.
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.
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.