Washington Application for Extension of Time to File a Washington State Estate Return

Application for Extension of Time to File a Washington State Estate Return
Application for Extension of Time to File a Washington State Estate and Transfer Tax Return
Application for Extension of Time to File a Washington State Estate
and Transfer Tax Return Extension of Time to File an Estate Tax Return
Form 85 0048
Audit Division
Estate Tax Unit
PO Box 47474
Olympia WA 98504-7474
360-704-5906

For faster service when making an estimated payment, apply online
at dor.wa.gov/EstateTaxForms
You must file before the return due date.
See the back of this page for additional information and instructions.

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1 Decedent and Executor
1. Decedent first name:

Middle:

2. Last:

3. Account ID/Social Security Number:
4. Legal residence (domicile) at time of death (county, state, and zip code, or foreign country):

5. Year domicile established:

6. Date of birth:

7. Date of death:

8. Executor

9. Preparer (if applicable)

Name:

Name:

Address 1:

Company:

Address 2:

Address 1:

Phone:

Ext:

Address 2:
Phone:

Email:

Ext:

Email:
10. Name and location of court where will was probated or estate administered:
Estimated gross value of estate $
Cause number:
Do not file this form if the amount is above the federal filing threshold. Instead submit a copy of Federal Form 4768
with your estimated payment (if any).

2 Extension of time to file

Check the appropriate extension reason below:
Automatic extension. If you are applying for a six-month extension of time to file.
Additional extension. For an additional extension, up to an additional six months, you must attach a
statement explaining in detail why it is impossible or impractical to file by the due date. Please note, an additional
extension will not be granted unless the executor is abroad. Enter the original due date and extension date
requested
Original return due date:
Extension date requested:

Don’t forget to sign on page 2.

To ask about the availability of this publication in an alternate format for the visually impaired, please call
360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
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Application for Extension of Time to File a Washington State Estate
and Transfer Tax Return

3 Payment to accompany extension request
Amount of payment accompanying extension request:
Make check payable to the Washington State Department of Revenue. Please write the decedent’s name, social
security number, and date of death on the check to assist us in posting it to the proper account.

4 Signature and verification

Under penalty of perjury, I declare that to the best of my knowledge and belief, the statements made herein and
attached are true and correct and I am authorized to file this application.
Filer’s signature: ____________________________________________________ Title:
Date:

Additional information and instructions
File electronically

For faster service when making an estimated payment, apply online at dor.wa.gov/EstateTaxForms

Payment

Payment of the Washington State Estate and Transfer Tax is due nine months after the date of death. If payment is
not received, interest accrues at the rate established by the Revised Code of Washington (RCW) 83.100.070 on any
unpaid tax.
Note: An extension of time does not grant relief from the accrual of interest. Find current interest rates on the
department’s web site at dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables

Due dates

The due date for the Washington State Estate and Transfer Tax Return is due nine months after the date of the
decedent’s death. If there is not a matching date in the ninth month, the due date is the last day of the ninth month.
If the due date falls on a Saturday, Sunday, or a legal holiday, the return is due on the next business day.

Who may file

The executor or an authorized attorney, certified public accountant, enrolled agent, or agent holding power of
attorney may use this form to apply for an extension of time to file. The form must be signed by the person filing
the application. If filed by an attorney, certified public accountant, enrolled agent, or agent holding a power of
attorney, fill out the appropriate title next to the signature line, and have the executor complete the Confidential Tax
Information Authorization below.

Where to file
Electronically

For faster service, when making an estimated payment, apply online at dor.wa.gov/EstateTaxForms

By mail

Audit Division
Estate Tax Unit
PO Box 47474
Olympia WA 98504-7474

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Confidential Tax Information Authorization

Confidential Tax Information Authorization
Estate Tax Information Only
I authorize the department to share confidential tax information as indicated.

Form 85 0052

Use this form to authorize the Department of Revenue (department) to share
confidential tax information with a third party. This form can also be used to authorize
the department to send confidential tax information using regular (unsecure) fax or
email.

Audit Division
Estate Tax Unit
PO Box 47474
Olympia WA 98504-7474
360-704-5906

Only submit this form along with an extension, or to add another authorized person
after a return has been submitted, or to update/change an existing authorized person.

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1 Estate Information
First name of decedent:

Middle:

Last:

Account ID/Social Security Number:

Date of death:

Executor/PR mailing address:
City:
Phone:

State:
Ext:

Fax:

Zip:

Email:

2 Share my confidential tax information with the individual(s)/company listed below

If you are not authorizing a third party, go to step 3. If you would like to authorize an entire company or office, please
check the applicable box below. If only specific personnel from the company, list their names, email addresses, and
phone numbers in the space provided.
By checking this box, I authorize the department to communicate with other staff from the company listed below.
Person:
Company:
Mailing address:
City:
Phone:

State:
Ext:

Fax:

Zip:

Email:

Specific authorized names/email addresses/phone numbers:

3 Authorize email and fax communication

I know regular email and fax are not as secure, and confidential information may be intercepted by unauthorized
persons. I accept these conditions and waive any violation of the Secrecy Clause resulting from use of unsecured email or
fax. (RCW 82.32.330)
By checking this box, I authorize the department to send my confidential tax information using regular email or fax.
ATTN (Revenue employee you are working with):

To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest
or call 360-705-6705. Teletype (TTY) users please dial 711.
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Confidential Tax Information Authorization

4 Signature

I declare, under penalty of perjury, that I am authorized to sign this form. I am listed as the personal representative or
executor in official records held by Washington State.
By checking the appropriate line, I am authorizing the original preparer to (check one):
Remain as a contact for the estate filing.
Be removed as a contact for the estate filing.
Executor/PR signature: ________________________________________________Date:
Print name:

City & State where signed:

This authorization remains in effect until revoked in writing by either party. Keep a copy for your files. To revoke this
authorization, write “Revoke” across the front of this form and return it to the department.

5 What to do next

Fax this form to 360-534-1499, email to [email protected], or mail to address listed below.

Additional form information and instructions
Confidential tax information

Tax information is confidential and cannot be shared with anyone without express permission. By completing this form,
you are authorizing the department to share the estate’s confidential tax information with the person(s) you name.
If you are submitting this form with an extension request, you will not have an Estate tax account ID to enter. This field
can be left blank when submitting this form with an extension request. Only submit this form along with an extension, or
to add another authorized person after a return has been submitted, or to update/change an existing authorized person.
If you would like to discuss an account that is not yet registered with the department, call us at the telephone number
below.

ATTN: (Send to the Revenue employee you are working with)

If you are working with a Revenue estate tax employee, write the employee’s name on the ATTN: line on the bottom of
page 1 of this form and return the form as instructed below.

Send this form one of three ways:
Fax: 360-534-1499

Email: [email protected]
Mail:
Department of Revenue
Estate Tax
PO Box 47474
Olympia WA 98504-7474

Questions?

Call the Estate Tax Unit at 360-704-5906.

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