Estate Tax Lawyer Seattle, WA
You've worked hard to build what you have, and you want to leave as much of it as possible to the people you love. Estate taxes can eat into that inheritance. Good planning reduces or eliminates the tax entirely, and the earlier you start strategizing, the more options you have. Our firm has guided Washington families through estate planning for over a decade.
Our Seattle, WA estate tax lawyer works through valuations, exemption strategies, and trust structures that fit your family's situation. Founder Robert Franco holds an LL.M. in Tax Law, and his practice focuses on estate planning and probate. We offer free consultations and flat-fee pricing on most estate planning services, so you know the cost before we start. Reach out to talk through your situation and learn which estate tax planning tools align with your goals.
Why Choose Eastside Estate Planning for Estate Tax in Seattle, WA?
Tax Law Background That Matters for Estate Tax
Robert Franco has practiced estate planning and probate law for more than ten years. His LL.M. in Tax Law from the University of Washington School of Law is directly relevant to estate tax work, where the math and the mechanics of exemption amounts, portability, and trust structures determine whether your family keeps or loses significant wealth. Robert earned his J.D. from Lewis and Clark College and is a member of the Cardozo Society of Washington State and the Washington State Bar Association's Tax Section.
Planning That Accounts for Recent Changes
Washington's estate tax rules changed materially in 2025 and will continue to adjust annually for inflation. A plan drafted in 2018 may be missing the exemption amounts and rate structure that apply today. As an estate planning lawyer in Seattle, WA, Robert stays current on these changes and updates existing plans accordingly. Our attorney serves married couples, blended families, business owners, and families with significant real estate holdings.
Flat-Fee Pricing on Most Services
Most estate tax work requires thoughtful drafting, not hours of phone tag. Flat-fee pricing means you know the cost before we start, and we have the time to build the plan right.
Client Feedback That Speaks to the Work
★★★★★
"Estate planning can be worrisome, but fortunately we found Eastside Estate Planning. Very knowledgeable and professional, Robert and Christina spent the time to educate and guide us through establishing a living trust to pass along the maximum we can to our children and grandchildren. We highly recommend them." Bob Combs
Read more reviews on our Google Business Profile.
Types of Estate Tax Matters We Handle in Seattle
Washington's estate tax applies to estates over about $3 million in 2026, with progressive rates that climb to 35%. Most estate tax planning falls into a handful of categories. The right strategy depends on the size of the estate, the family situation, and whether federal estate tax is also in play.
- Washington estate tax planning for high-value estates. For estates in the $3M to $15M range, much of the work is about structure. Trusts, beneficiary designations, and titled ownership can dramatically change the tax result without changing who eventually receives what. Small structural decisions made now can save six-figure tax bills later.
- Married couple planning and spousal exemption. A couple with a combined estate above the threshold can lose the first spouse's exemption entirely if the plan is not drafted to preserve it. Credit shelter trusts, married couple planning, and disclaimer provisions all address this.
- Lifetime gifting strategies. Washington does not have a gift tax, so lifetime gifts reduce the taxable estate. The federal gift tax and lifetime exclusion still apply, and gifting decisions need to be coordinated with the rest of the plan.
- Business and real estate ownership. Family businesses, rental real estate, and concentrated stock positions create specific valuation and liquidity issues. We help structure ownership so the estate has the cash to pay tax without forcing a sale. Seattle-area families with appreciated property often face this exact problem.
- Coordination with federal estate tax. Estates above the federal exemption, currently around $14 million per person, face federal estate tax on top of Washington's. The strategies differ, and high-net-worth estates need both addressed together.
- Plan updates after major changes. Washington passed significant tax legislation in 2025, and recent changes may mean your existing plan needs a second look.
Washington Legal Requirements for Estate Tax
Washington's estate tax is codified at RCW 83.100, the Estate and Transfer Tax Act. Unlike the federal estate tax, which is tied to a much higher exemption, Washington's threshold is substantially lower, which means many middle-class Seattle-area families are affected by tax rules often associated only with the wealthy.
Filing threshold and exemption. Under RCW 83.100.020, the filing threshold and exclusion amount for decedents dying in 2026 is $3,076,000, adjusted annually for inflation using the Seattle-area Consumer Price Index. Estates under that amount owe no Washington estate tax.
Tax rates. Under RCW 83.100.040, Washington's estate tax is progressive. Rates currently range from 10% to 35%, with the top rate applying to the largest estates. The 2025 legislation raised the top rate substantially from the prior 20% ceiling.
Filing requirements. The Washington Department of Revenue administers the estate tax. A return must be filed for any estate over the exemption amount, even if deductions bring the tax to zero. Returns are due nine months after death, with an automatic extension available.
Qualified deductions. The statute allows deductions for charitable contributions, transfers to a surviving spouse, and a qualified family-owned business interest, or QFOBI, deduction up to the exemption amount. The QFOBI deduction requires specific ownership structure and continuing family involvement in the business.
Important Aspects of a Seattle Estate Tax Case
Estate tax planning is equal parts math and drafting. These are the essential components we work through with every client whose estate may be exposed.
Accurate Asset Valuation
Before any planning makes sense, the estate has to be valued accurately. Real estate, business interests, retirement accounts, and concentrated stock positions all need realistic numbers. A Seattle home purchased thirty years ago for $250,000 may be worth $2.5 million today, and that single asset can push an otherwise modest estate over the threshold. Business interests and rental properties often need formal appraisals. We work with clients to get these numbers right before any drafting happens, because the plan only works if the math underneath it reflects reality.
Preserving Both Spouses' Exemptions
For a married couple, preserving both exemptions can double the amount that passes free of Washington estate tax. Much of this planning happens inside a revocable living trust that holds credit shelter provisions, which come into effect only if the tax savings justify using them. Without the right trust structure, the first spouse's exemption is often lost when everything passes outright to the survivor.
Lifetime Gifting Within Federal Limits
Washington does not tax lifetime gifts. That opens the door to moving assets out of the taxable estate during life, within the federal annual exclusion and lifetime exemption limits. Gifts also remove future appreciation from the estate, which compounds the benefit over time.
Irrevocable Trust Structures
Irrevocable life insurance trusts, grantor retained annuity trusts, and similar structures can remove significant value from the estate. These require careful drafting. Once signed, they generally cannot be undone, so the trade-off between tax savings and flexibility has to be thought through before anything is executed.
Business Succession and Liquidity
If the estate holds a family business or significant rental real estate, liquidity to pay the tax becomes its own issue. Planning can include buy-sell agreements, life insurance structured to sit outside the estate, and staged transfers to the next generation.
Charitable Planning
Charitable remainder trusts and charitable lead trusts allow a client to support causes they care about while reducing the taxable estate. The charitable deduction is unlimited, so substantial gifts can eliminate estate tax entirely on a portion of the estate. For families with philanthropic goals, charitable planning often solves the tax problem and advances the cause at the same time.
Contact Eastside Estate Planning
If your estate may be subject to Washington's estate tax, the worst thing to do is wait. The sooner we can model your exposure and draft a plan that addresses it, the more options you have. Our Seattle office will walk you through your assets, your family situation, and the structures that make sense given your goals. Free consultations and flat-fee pricing on most services mean there is no financial risk in starting the conversation.
Most clients leave the first meeting with a clear picture of their tax exposure, the planning options available, and what the work will cost. We typically respond to new inquiries within one business day, and evening appointments are available for clients with weekday schedules. Contact us to schedule your consultation and start building a plan that keeps more of what you've earned in your family's hands rather than in the government’s.