{"id":43979,"date":"2025-08-11T08:20:51","date_gmt":"2025-08-11T15:20:51","guid":{"rendered":"https:\/\/evergreensmallbusiness.com\/?p=43979"},"modified":"2025-12-19T15:59:58","modified_gmt":"2025-12-19T23:59:58","slug":"the-washington-estate-tax-income-in-respect-of-decedent-problem","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/","title":{"rendered":"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem"},"content":{"rendered":"

\"Washington<\/a>Washington state\u2019s estate tax hits only a small percentage of the state\u2019s decedents. (The threshold for paying tax is $3,000,000, and though the data is scarce, it looks like less than one percent of estates trip over this amount.)<\/p>\n

But when taxpayer estates do the pay the tax? Ouch. Rates start at 20%. And rise ultimately to 35%.<\/p>\n

Further, as bad as that may sound if your estate or the estate of someone in your family pays this tax? The situation may be far worse because of the way \u201cincome in respect of a decedent\u201d is taxed.<\/p>\n

The problem in a nutshell: State estate taxes may fully tax the \u201cpre-tax\u201d income in respect of a decedent.<\/p>\n

What is Income in Respect of a Decedent?!<\/h2>\n

Good and important question. And one we can best answer with a simple example. The most common form of income in respect of a decedent are the wages someone earned but hadn\u2019t yet been paid when they died. That income hasn\u2019t yet been subjected to income taxes. Thus, federal tax laws tax it.<\/p>\n

Example:<\/strong> Someone dies with $10,000 of accrued wages. Those wages paid after death represent income in respect of a decedent. The estate or heirs pay the income taxes the decedent would have paid on the $10,000.\u00a0 Maybe $3,000 to $4,000 in most cases. Thus the estate or heirs may only receive $6,000 or $7,000. But Washington state may tax the full $10,000.<\/p>\n

Now a single payroll? Probably not that<\/em> big a deal. A family that\u2019s just lost a breadwinner has far bigger issues and concerns. And most estates don’t pay the Washington state estate tax.<\/p>\n

But if an estate does pay Washington state estate taxes, the IRD issue grows in significance. And here\u2019s why.<\/p>\n

IRD includes a bunch of stuff. It includes most retirement account balances like traditional deductible IRA, 401(k), 403(b) and 457(b) and cash balance retirement plans. IRD includes some of the common equity compensation income provided to technology company employees including nonqualified stock options, restricted stock units, restricted stock awards and then other deferred compensation or stock deferral plans. IRD can also include large windfall amounts\u2014lottery winnings, composer and author royalties, and SEC and IRS whistleblower awards\u2014which won\u2019t be collected until years or decades after the estate taxes are due. (More on this in few paragraphs.)<\/p>\n

How Washington State Handles IRD<\/h2>\n

The problem here? The Washington estate tax is imposed on the full value of income in respect of a decedent (IRD) without regard to the income taxes that will later be owed.<\/p>\n

Example:<\/strong> A Washington decedent\u2019s estate includes $10,000,000 of IRD and is subject to the top 35% Washington estate tax rate. The resulting state estate tax equals $3,500,000.<\/p>\n

When the IRD is later received, the estate or beneficiaries receive an income-tax deduction under IRC \u00a7691(c) equal to the estate tax attributable to the IRD. As a result, only $6,500,000 of the IRD is subject to federal income tax. At a combined 37% federal rate plus 3.8% net investment income tax, that produces an additional $2,652,000 of federal income tax.<\/p>\n

In total, the combined Washington estate tax and federal income tax equal $6,152,000 \u2014 an effective tax rate of roughly 62%<\/p>\n

How Federal Estate Taxes Handle IRD and State Estate Taxes<\/h2>\n

The tax situation becomes even worse when federal estate tax applies because the decedent\u2019s estate exceeds the basic exclusion amount. In that case, income in respect of a decedent (IRD) can be subjected to Washington estate tax, federal estate tax, and federal income tax.<\/p>\n

Example:<\/strong> A Washington decedent\u2019s estate includes $10,000,000 of IRD. Washington estate tax at 35% produces a $3,500,000 tax. Because Washington estate tax is deductible for federal estate tax purposes, the federal taxable estate attributable to the IRD equals $6,500,000, resulting in $2,600,000 of federal estate tax at a 40% rate.<\/p>\n

The total estate tax attributable to the IRD is therefore $6,100,000. Under IRC \u00a7691(c), that amount becomes an income-tax deduction when the IRD is later received. As a result, only $3,900,000 of the IRD is subject to federal income tax. At a combined 37% federal rate plus 3.8% net investment income tax, this produces an additional $1,591,200 of income tax.<\/p>\n

In total, combined Washington estate tax, federal estate tax, and federal income tax equal $7,691,200 \u2014 an effective tax rate of nearly 77% on the $10,000,000 of IRD.<\/p>\n

And believe it or not, the situation can in a handful of situations get even worse. There is a nightmare scenario.<\/p>\n

The Liquidity Nightmare: Estate Taxes Due Before IRD Pid<\/h2>\n

Here\u2019s the true nightmare scenario: a decedent\u2019s estate includes substantial income in respect of a decedent (IRD), but the estate will not actually receive the income for many years.<\/p>\n

This can occur, for example, when IRD consists of a long-term payout stream such as a lottery annuity, structured settlement, or deferred compensation arrangement. In these cases, the estate tax is due shortly after death\u2014even though the cash needed to pay that tax may not arrive for decades.<\/p>\n

Example:<\/strong> Suppose a Washington decedent dies owning the right to receive $1,000,000 per year from a lottery annuity, with 15 annual payments remaining. For estate-tax purposes, the annuity is valued at $10,000,000. Washington estate tax at the top 35% rate produces a $3,500,000 estate tax liability attributable to the IRD.<\/p>\n

The problem is timing. The Washington estate tax is generally due within nine months of death, but the estate does not receive its next $1,000,000 lottery payment until a year later. As a result, the estate must either borrow to pay the tax or request extensions while interest accrues.<\/p>\n

When the first $1,000,000 annuity payment is eventually received, a substantial portion is immediately consumed by federal income taxes. Even after accounting for the \u00a7691(c) deduction, roughly $250,000 to $300,000 of the payment may go to federal income tax and net investment income tax. The remaining cash is then applied toward interest and principal on the estate tax obligation, leaving only a fraction of each annual payment to reduce the underlying estate tax balance.<\/p>\n

Because the annuity payments are relatively small compared to the upfront estate tax liability, it can take many years for the estate to fully retire the tax debt. During that period, interest continues to accrue, and heirs may receive little or no net benefit from the IRD for a long time.<\/p>\n

In extreme cases, the estate may be forced to borrow repeatedly or even liquidate non-IRD assets simply to service the estate tax obligation created by the IRD itself.<\/p>\n

Some Quick Final Comments<\/h2>\n

What do you do about this? You\u2019ve already taken the first step (maybe) which is recognizing the potential size of the problem if your estate includes substantial IRD.<\/p>\n

As far as remedies or palliative measures? Your first step is probably to confer with a good estate planner. All the usual federal estate planning techniques and methods probably get turbocharged if you\u2019re talking about IRD potentially subject to Washington state\u2019s estate tax. (Here’s a primer of basic techniques: Washington state estate tax planning techniques.<\/a> But if you’re potentially taxed on a lot of IRD? You’re going to want to look at the more sophisticated techniques available too.)<\/p>\n

Thus, three closing remarks and ideas to discuss with your attorney or accountant.<\/p>\n

First, an interesting feature of Washington\u2019s estate tax regime is, the state doesn\u2019t<\/em> tax gifts. Thus, while a large gift to heirs might trigger federal gift taxes or use up the federal basic exclusion amount, those gifts typically don\u2019t result in additional Washington state estate taxes.<\/p>\n

Note:<\/strong> Starting in 2026, you can gift up to $15,000,000 without triggering gift taxes. Married? The amount doubles: You and your spouse can together gift up to $30,000,000.<\/p>\n

Second, I\u2019m usually not a big Roth account fan. (See here for a list of all blog posts that discuss the reasons here<\/a>.) But paying the taxes now to convert a big $10,000,000 tax-deferred IRA (and IRD) to a smaller but equivalent after-tax $5,900,200 Roth account (which is not IRD)? That often makes good sense if it saves Washington state estate taxes. If a $10,000,000 traditional IRA gets converted and you\u2019re avoiding the top estate tax rate, for example, the tax savings roughly equal $1.6 million.<\/p>\n

And then, third, the other obvious option to at least consider: Someone with a lot of IRD in their estate may want to consider changing their domicile.<\/p>\n

Additional Resources<\/h2>\n

Need more background information on the state’s new estate tax? Check out this blog post: Planning for the New 35% Washington State Estate Tax<\/a>.<\/p>\n

Want to estimate what state taxes an estate might pay? This calculator makes a good estimate for estates created after July 1, 2025: Washington State Estate Tax Calculator.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Washington state\u2019s estate tax hits only a small percentage of the state\u2019s decedents. (The threshold for paying tax is $3,000,000, and though the data is scarce, it looks like less than one percent of estates trip over this amount.) But when taxpayer estates do the pay the tax? Ouch. Rates start at 20%. And rise […]<\/p>\n","protected":false},"author":1,"featured_media":43980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[37,10,1317],"tags":[],"class_list":{"0":"post-43979","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-estate-tax","8":"category-personal-finance","9":"category-wealth-tax","10":"entry"},"yoast_head":"\nThe Washington Estate Tax Income in Respect of Decedent\u00a0Problem - Evergreen Small Business<\/title>\n<meta name=\"description\" content=\"Washington state's new estate tax may result in income in respect decendent (IRD) getting taxed at 92 percent rate.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem\" \/>\n<meta property=\"og:description\" content=\"Washington state's new estate tax may result in income in respect decendent (IRD) getting taxed at 92 percent rate.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/\" \/>\n<meta property=\"og:site_name\" content=\"Evergreen Small Business\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-11T15:20:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-19T23:59:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2025\/08\/iStock-1328855113.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1254\" \/>\n\t<meta property=\"og:image:height\" content=\"836\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Stephen Nelson CPA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@SeattleCPA\" \/>\n<meta name=\"twitter:site\" content=\"@SeattleCPA\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Stephen Nelson CPA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/\"},\"author\":{\"name\":\"Stephen Nelson CPA\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#\\\/schema\\\/person\\\/81bbd61b04df6d67d261eaa871e65e36\"},\"headline\":\"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem\",\"datePublished\":\"2025-08-11T15:20:51+00:00\",\"dateModified\":\"2025-12-19T23:59:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/\"},\"wordCount\":1426,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/iStock-1328855113.jpg\",\"articleSection\":[\"Estate tax\",\"personal finance\",\"wealth tax\"],\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/\",\"url\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/\",\"name\":\"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem - Evergreen Small Business\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/iStock-1328855113.jpg\",\"datePublished\":\"2025-08-11T15:20:51+00:00\",\"dateModified\":\"2025-12-19T23:59:58+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#\\\/schema\\\/person\\\/81bbd61b04df6d67d261eaa871e65e36\"},\"description\":\"Washington state's new estate tax may result in income in respect decendent (IRD) getting taxed at 92 percent rate.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#breadcrumb\"},\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#primaryimage\",\"url\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/iStock-1328855113.jpg\",\"contentUrl\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/iStock-1328855113.jpg\",\"width\":1254,\"height\":836,\"caption\":\"Washington state's estate tax hits income in respect of a decedent particularly hard. Especially when an estate pays federal estate taxes.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/the-washington-estate-tax-income-in-respect-of-decedent-problem\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#website\",\"url\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/\",\"name\":\"Evergreen Small Business\",\"description\":\"Actionable Insights from Small Business CPAs\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#\\\/schema\\\/person\\\/81bbd61b04df6d67d261eaa871e65e36\",\"name\":\"Stephen Nelson CPA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fa0c0563c8278d739d19e83181897fe96010490739f2050455931c5de2bf7fdd?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fa0c0563c8278d739d19e83181897fe96010490739f2050455931c5de2bf7fdd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fa0c0563c8278d739d19e83181897fe96010490739f2050455931c5de2bf7fdd?s=96&d=mm&r=g\",\"caption\":\"Stephen Nelson CPA\"},\"url\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/author\\\/seattlecpa2014\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem - Evergreen Small Business","description":"Washington state's new estate tax may result in income in respect decendent (IRD) getting taxed at 92 percent rate.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/","og_locale":"en_US","og_type":"article","og_title":"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem","og_description":"Washington state's new estate tax may result in income in respect decendent (IRD) getting taxed at 92 percent rate.","og_url":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/","og_site_name":"Evergreen Small Business","article_published_time":"2025-08-11T15:20:51+00:00","article_modified_time":"2025-12-19T23:59:58+00:00","og_image":[{"width":1254,"height":836,"url":"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2025\/08\/iStock-1328855113.jpg","type":"image\/jpeg"}],"author":"Stephen Nelson CPA","twitter_card":"summary_large_image","twitter_creator":"@SeattleCPA","twitter_site":"@SeattleCPA","twitter_misc":{"Written by":"Stephen Nelson CPA","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#article","isPartOf":{"@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/"},"author":{"name":"Stephen Nelson CPA","@id":"https:\/\/evergreensmallbusiness.com\/#\/schema\/person\/81bbd61b04df6d67d261eaa871e65e36"},"headline":"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem","datePublished":"2025-08-11T15:20:51+00:00","dateModified":"2025-12-19T23:59:58+00:00","mainEntityOfPage":{"@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/"},"wordCount":1426,"commentCount":0,"image":{"@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#primaryimage"},"thumbnailUrl":"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2025\/08\/iStock-1328855113.jpg","articleSection":["Estate tax","personal finance","wealth tax"],"inLanguage":"en","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/","url":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/","name":"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem - Evergreen Small Business","isPartOf":{"@id":"https:\/\/evergreensmallbusiness.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#primaryimage"},"image":{"@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#primaryimage"},"thumbnailUrl":"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2025\/08\/iStock-1328855113.jpg","datePublished":"2025-08-11T15:20:51+00:00","dateModified":"2025-12-19T23:59:58+00:00","author":{"@id":"https:\/\/evergreensmallbusiness.com\/#\/schema\/person\/81bbd61b04df6d67d261eaa871e65e36"},"description":"Washington state's new estate tax may result in income in respect decendent (IRD) getting taxed at 92 percent rate.","breadcrumb":{"@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#breadcrumb"},"inLanguage":"en","potentialAction":[{"@type":"ReadAction","target":["https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/"]}]},{"@type":"ImageObject","inLanguage":"en","@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#primaryimage","url":"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2025\/08\/iStock-1328855113.jpg","contentUrl":"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2025\/08\/iStock-1328855113.jpg","width":1254,"height":836,"caption":"Washington state's estate tax hits income in respect of a decedent particularly hard. Especially when an estate pays federal estate taxes."},{"@type":"BreadcrumbList","@id":"https:\/\/evergreensmallbusiness.com\/the-washington-estate-tax-income-in-respect-of-decedent-problem\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/evergreensmallbusiness.com\/"},{"@type":"ListItem","position":2,"name":"The Washington Estate Tax Income in Respect of Decedent\u00a0Problem"}]},{"@type":"WebSite","@id":"https:\/\/evergreensmallbusiness.com\/#website","url":"https:\/\/evergreensmallbusiness.com\/","name":"Evergreen Small Business","description":"Actionable Insights from Small Business CPAs","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/evergreensmallbusiness.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en"},{"@type":"Person","@id":"https:\/\/evergreensmallbusiness.com\/#\/schema\/person\/81bbd61b04df6d67d261eaa871e65e36","name":"Stephen Nelson CPA","image":{"@type":"ImageObject","inLanguage":"en","@id":"https:\/\/secure.gravatar.com\/avatar\/fa0c0563c8278d739d19e83181897fe96010490739f2050455931c5de2bf7fdd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fa0c0563c8278d739d19e83181897fe96010490739f2050455931c5de2bf7fdd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fa0c0563c8278d739d19e83181897fe96010490739f2050455931c5de2bf7fdd?s=96&d=mm&r=g","caption":"Stephen Nelson CPA"},"url":"https:\/\/evergreensmallbusiness.com\/author\/seattlecpa2014\/"}]}},"_links":{"self":[{"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/posts\/43979","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/comments?post=43979"}],"version-history":[{"count":18,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/posts\/43979\/revisions"}],"predecessor-version":[{"id":44898,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/posts\/43979\/revisions\/44898"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/media\/43980"}],"wp:attachment":[{"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/media?parent=43979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/categories?post=43979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/evergreensmallbusiness.com\/wp-json\/wp\/v2\/tags?post=43979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}