Deduction

Family-Owned Business Interest

Estate Tax deduction · RCW 83.100.048 · enacted 2013

All exemptions & deductions

Details

Citation
RCW 83.100.048
Study reference
E1240-1
Tax type
Estate Tax
Preference type
Deduction
Category
Individuals
Year enacted
2013
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 1.3 · FY 2027: 1.7
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 1.7 · FY 2025: 1.7 · FY 2026: 1.7 · FY 2027: 1.7

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Forms By Subject Estate Tax Filing Options And Forms Print Estate tax filing options and forms Warning: To protect against the possibility of others accessing your confidential information, do not complete these forms on a public workstation. Online filing options To file online, you must have a SecureAccess Washington (SAW) user ID. Do you have a SecureAccess Washington (SAW) user ID and password? Yes, I log into online services for other Washington state agencies, or I have logged into My DOR (for example, to renew a business license or print a reseller permit.) Log into SAW or learn more about accessing your license or tax account . No, I am a first-time user to My DOR and do not have a SAW user ID. Learn how to create a SAW user ID . I am not sure. You can check if you have a SAW user ID . Access your tax account - Do you have an account access letter? Yes, I have an account access letter from the Department of Revenue. Learn how to access your tax account with a Letter ID . No, I don’t have an account access letter. If there is NOT an administrator for your tax account in My DOR, you can request a letter be mailed to the address on file. The letter wi

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: