Instructions for Form REV85 0050 "Washington State Estate and Transfer Tax Return" - Washington

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ESTATE TAX FILING
INSTRUCTIONS
Section References are to the Internal Revenue Code (IRC) as it existed on January 1, 2005.
WHO MUST FILE: This Washington State Estate and Transfer Tax Return must be filed by the executor (i.e. person required to
file the return) if the decedent died on or after January 1, 2014, was domiciled in the state of Washington or owned property
located in the state of Washington, and the entire estate exceeds the filing threshold for the year of the decedent’s death.
Date Death Occurred
Filing Threshold
2014
$2,000,000.00
2015
$2,000,000.00
1/1/16 to 10/22/16
$2,000,000.00
10/23/16 to 12/31/16
Same as exclusion amount
2017
Same as exclusion amount
2018
Same as exclusion amount
WHEN AND WHERE TO FILE: The return is due nine months after the date of death of the decedent. This return is to be
filed with the Department of Revenue, Special Programs Division, PO Box 47488, Olympia, WA 98504-7488. Filing
extensions can be obtained by mailing the Application for Extension of Time to File a Washington State Estate and Transfer
Tax Return to the same address. When an extension is requested from the IRS, a copy of the Federal Form 4768 is
required to be sent to the Department. If a Federal Form 706 is filed, send a complete copy of the 706 with schedules when
filing the Washington estate tax return. W hether or not a 706 is filed, all supporting documentation must be submitted with
the Washington return.
WHEN PAYMENT IS DUE: The payment of estate tax is due nine months after the date of death of the decedent.
Interest accrues on any tax not paid within nine months of the date of death of the decedent. A check should be made out
to Washington State Department of Revenue; write the decedent’s name and Social Security number on it.
PART 1 - DECEDENT, EXECUTOR, PREPARER, CONFIDENTIAL
RELEASE Items 1-10: Enter the decedent’s information.
Items 11-12: Enter the name and location of the county court where the will or estate was administrated and court
cause number, if applicable.
Items 13-22: Enter the executor’s information. If more than one executor, enter the primary executor on the return, check the
box for multiple executor’s, and attach a sheet listing the additional executor’s information. The return must be
signed by an executor in order to be a valid filing.
Items 23-33: Enter the preparer’s information, if applicable.
Item 34:
If the executor wants to authorize the Department to communicate (via telephone or mail) about the estate with
the preparer, this item must be completed. Only check the boxes that, you as the executor, are authorizing for
additional unsecured communication methods (via fax or email) and/or if you want the Department to
communicate with any staff at the preparer’s company. If this item is not completed and/or the return is not
signed, the Department will not be able to communicate with the preparer.
PART 2 - TAX COMPUTATION
Line 1: Enter the Total Gross Estate less Exclusion calculated on Page 3, Part 5 - Recapitulation, Item 12 of this return.
Line 2: Enter the Tentative Total Allowable Deductions calculated on Page 3, Part 5 - Recapitulation, Item 22 of this
return. Line 3: Enter the amount of the Tentative Taxable Estate (Line 1 less Line 2).
Line 4: Enter the sum of the applicable addendums for allowable adjustments to the tentative taxable estate (add Lines 4a
and 4b). Review each addendum; complete only the ones that apply to the estate. Completed addendum(s) must
be filed with the return.
4a: If the estate is eligible to take a deduction for property used for farming (farm deduction), complete and attach
Addendum # 2. Enter the amount from the addendum’s Part 3, Line 6.
4b: If the estate is eligible to take a deduction for a qualified family-owned business interest (QFOBI), complete
and attach Addendum # 3. Enter the amount from the addendum’s Part 3, Line 8.
Line 5: Enter the result of Line 3 less Line 4.
REV 85 0050Inst. (11/29/17)
Page 2
ESTATE TAX FILING
INSTRUCTIONS
Section References are to the Internal Revenue Code (IRC) as it existed on January 1, 2005.
WHO MUST FILE: This Washington State Estate and Transfer Tax Return must be filed by the executor (i.e. person required to
file the return) if the decedent died on or after January 1, 2014, was domiciled in the state of Washington or owned property
located in the state of Washington, and the entire estate exceeds the filing threshold for the year of the decedent’s death.
Date Death Occurred
Filing Threshold
2014
$2,000,000.00
2015
$2,000,000.00
1/1/16 to 10/22/16
$2,000,000.00
10/23/16 to 12/31/16
Same as exclusion amount
2017
Same as exclusion amount
2018
Same as exclusion amount
WHEN AND WHERE TO FILE: The return is due nine months after the date of death of the decedent. This return is to be
filed with the Department of Revenue, Special Programs Division, PO Box 47488, Olympia, WA 98504-7488. Filing
extensions can be obtained by mailing the Application for Extension of Time to File a Washington State Estate and Transfer
Tax Return to the same address. When an extension is requested from the IRS, a copy of the Federal Form 4768 is
required to be sent to the Department. If a Federal Form 706 is filed, send a complete copy of the 706 with schedules when
filing the Washington estate tax return. W hether or not a 706 is filed, all supporting documentation must be submitted with
the Washington return.
WHEN PAYMENT IS DUE: The payment of estate tax is due nine months after the date of death of the decedent.
Interest accrues on any tax not paid within nine months of the date of death of the decedent. A check should be made out
to Washington State Department of Revenue; write the decedent’s name and Social Security number on it.
PART 1 - DECEDENT, EXECUTOR, PREPARER, CONFIDENTIAL
RELEASE Items 1-10: Enter the decedent’s information.
Items 11-12: Enter the name and location of the county court where the will or estate was administrated and court
cause number, if applicable.
Items 13-22: Enter the executor’s information. If more than one executor, enter the primary executor on the return, check the
box for multiple executor’s, and attach a sheet listing the additional executor’s information. The return must be
signed by an executor in order to be a valid filing.
Items 23-33: Enter the preparer’s information, if applicable.
Item 34:
If the executor wants to authorize the Department to communicate (via telephone or mail) about the estate with
the preparer, this item must be completed. Only check the boxes that, you as the executor, are authorizing for
additional unsecured communication methods (via fax or email) and/or if you want the Department to
communicate with any staff at the preparer’s company. If this item is not completed and/or the return is not
signed, the Department will not be able to communicate with the preparer.
PART 2 - TAX COMPUTATION
Line 1: Enter the Total Gross Estate less Exclusion calculated on Page 3, Part 5 - Recapitulation, Item 12 of this return.
Line 2: Enter the Tentative Total Allowable Deductions calculated on Page 3, Part 5 - Recapitulation, Item 22 of this
return. Line 3: Enter the amount of the Tentative Taxable Estate (Line 1 less Line 2).
Line 4: Enter the sum of the applicable addendums for allowable adjustments to the tentative taxable estate (add Lines 4a
and 4b). Review each addendum; complete only the ones that apply to the estate. Completed addendum(s) must
be filed with the return.
4a: If the estate is eligible to take a deduction for property used for farming (farm deduction), complete and attach
Addendum # 2. Enter the amount from the addendum’s Part 3, Line 6.
4b: If the estate is eligible to take a deduction for a qualified family-owned business interest (QFOBI), complete
and attach Addendum # 3. Enter the amount from the addendum’s Part 3, Line 8.
Line 5: Enter the result of Line 3 less Line 4.
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Line 6: Enter the amount of Washington State Applicable Exclusion Amount from table below:
Applicable Exclusion Amount Table:
Year of Decedent’s Death
Applicable Exclusion Amount
2014
$2,012,000.00
2015
$2,054,000.00
2016
$2,079,000.00
2017
$2,129,000.00
2018
$2,193,000.00
Line 7: Enter the result of Line 5 less Line 6. Do not enter less than zero. This is the “Washington Taxable Estate.”
Line 8: Enter the tax determined by using Table W (below) on the Washington Taxable Estate (Line 7). If the amount is zero,
skip down to the signature line, you do not need to fill out Lines 9 through 14. For additional information on
calculating the tax, see Chapter 458-57 WAC.
TABLE W (for Dates of Death Occurring on or After January 1, 2014)
If Washington taxable
The amount of tax
of Washington taxable
But less than
Plus tax rate %
estate is at least
estate value greater than
equals initial tax amount
$0
$0
$1,000,000
10.0
$0
$100,000
$1,000,000
$2,000,000
14.0
$1,000,000
$240,000
$2,000,000
$3,000,000
15.0
$2,000,000
$390,000
$3,000,000
$4,000,000
16.0
$3,000,000
$550,000
$4,000,000
$6,000,000
18.0
$4,000,000
$910,000
$6,000,000
$7,000,000
19.0
$6,000,000
$1,100,000
$7,000,000
$9,000,000
19.5
$7,000,000
$9,000,000
$1,490,000
20.0
$9,000,000
Note: The amount you start with in the first column is the Washington Taxable Estate (Line 7). This is the amount after
allowable deductions, adjustments and the applicable exclusion amount. The tax is not calculated on the gross estate.
TWO EXAMPLES USING TABLE W - Single Person, Date of Death Occurred in 2014
Total Gross Estate
$3,000,000
Table W is used to compute the tax on the Washington taxable estate
Allowable Deductions
$50,000
of $938,000. The amount falls into the “at least $0, but less than
Tentative Taxable Estate
$2,950,000
$1,000,000” row. The initial tax is $0, plus 10% on $938,000,
Applicable Exclusion Amount
$2,012,000
for a tax owing of $93,800.
Washington Taxable Estate
$938,000
Table W is used to compute the tax on the Washington
Total Gross Estate
$6,000,000
taxable estate of $3,888,000. The amount falls into the
Allowable Deductions
$100,000
“at least $3,000,000, but less than $4,000,000” row. The
Tentative Taxable Estate
$5,900,000
initial tax is $390,000 on $3,000,000, plus 16% on
Applicable Exclusion Amount
$2,012,000
$888,000 is $142,080, for a tax owing of $532,080.
Washington Taxable Estate
$3,888,000
Line 9: If the estate is eligible for apportionment of out of state property, complete and attach Addendum # 4. Enter the
amount from the addendum’s Part 4, Line 6.
Line 10: Enter the Washington Estate Tax Due. This amount equals Line 8 or, if apportioning for out of state property, Line 9.
Line 11: Enter the total amount of any previous payments.
Line 12: Enter the result of Line 10 less Line 11. If Line 10 is larger than Line 11, check the “amount owing” box. If Line 10 is
smaller than Line 12, check the “refund due” box and show Line 12 as a negative amount.
Note: If any previous payments were paid late, interest must be calculated on the unpaid principal from the day after nine months
after the date of death through the postmark date of the payment(s). Late payment interest will affect the amount owing or the
refund due.
Line 13: Enter the amount of interest. Any tax not paid by the due date will accrue interest daily on the unpaid principal. Any
overpaid principal accrues daily interest from the date of overpayment until the refund is mailed (the Department will
calculate this amount upon reviewing the file). Interest rates are adjusted annually per RCW 82.32.050(2); see the
DOR website for applicable rates. If you wish the Department to calculate the amount, do not complete Lines 13 and
14; a notice of the interest due will be sent upon review of the return.
Line 14: Enter the result of adding Lines 12 and 13.
SIGNATURE
The executor (or other person required to file, such as, the personal representative, fiduciary, or trustee) of the estate must
sign this return. An unsigned return cannot be processed. If the return is unsigned and the confidential release section, Item
34, is completed, the Department will not be authorized to contact the preparer regarding questions on the return.
REV 85 0050Inst. (11/29/17)
Page 2
in the alternate valuation. However, if dividends are declared
PART 3 - ELECTIONS BY THE EXECUTOR
to stockholders of record after the date of the decedent’s
Line 1 - Alternate Value
death so that the shares of stock at the later valuation date
Unless you elect at the time you file the return to adopt
do not reasonably represent the same property at the date of
alternate valuation as authorized by IRC §2032, you must
the decedent’s death, include those dividends (except
value all property included in the gross estate on the date of
dividends paid from earnings of the corporation after the date
the decedent’s death. Alternate valuation cannot be applied to
of the decedent’s death) in the alternate valuation.
only a part of the property.
As part of each Schedule A through I, you must show:
You may elect special use valuation (Line 2) in addition
1.
What property is included in the gross estate on the
to alternate valuation.
date of the decedent’s death;
You may not elect alternate valuation unless the election will
2.
What property was distributed, sold, exchanged, or
decrease both the value of the gross estate and the total net
otherwise disposed of within the six-month period
estate taxes due after application of all allowable credits.
after the decedent’s death, and the dates of these
You elect alternate valuation by checking “Yes” on Line 1 and
distributions, etc.
filing this form. Once made, the election may not be revoked.
(These two items should be entered in the “Description”
The election may be made on a late filed return provided it is
column of each schedule. Briefly explain the status or
not filed later than 1 year after the due date (including
disposition governing the alternate valuation date, such
extensions).
as: “Not disposed of within six months following death,”
If you elect alternate valuation, value the property that is
“Distributed,” “Sold,” “Bond paid on maturity,” etc. In this
included in the gross estate as of the applicable dates as
same column, describe each item of principal and
follows:
includible income);
1.
Any property distributed, sold, exchanged, or otherwise
3.
The date of death value, entered in the appropriate
disposed of or separated or passed from the gross
value column with items of principal and includible
estate by any method within six months after the
income shown separately; and
decedent’s death is valued on the date of distribution,
4.
The alternate value, entered in the appropriate value
sale, exchange, or other disposition, whichever occurs
column with items of principal and includible income
first. Value this property on the date it ceases to form a
shown separately. (In the case of any interest or estate,
part of the gross estate; i.e., on the date the title passes
the value of which is affected by lapse of time, such as
as the result of its sale, exchange, or other disposition.
patents, leaseholds, estates for the life of another, or
2.
Any property not distributed, sold, exchanged, or
remainder interests, the value shown under the heading
otherwise disposed of within the six-month period is
“Alternate Value” must be the adjusted value; i.e., the
valued on the date six months after the date of the
value as of the date of death with an adjustment
decedent’s death.
reflecting any difference in its value as of the later date
not due to lapse of time.)
3.
Any property, interest, or estate that is “affected by
mere lapse of time” is valued as of the date of
Distributions, sales, exchanges, and other dispositions of the
decedent’s death or on the date of its distribution, sale,
property within the six-month period after the decedent’s death
exchange, or other disposition, whichever occurs first.
must be supported by evidence. If the court issued an order of
However, you may change the date of death value to
distribution during that period, you must submit a certified copy
account for any change in value that is not due to a
of the order as part of the evidence. The Department of
“mere lapse of time” on the date of its distribution, sale,
Revenue may require you to submit additional evidence if
exchange, or other disposition.
necessary.
The property included in the alternate valuation and valued as
If the alternate valuation method is used, the values of life
of six months after the date of the decedent’s death, or as of
estates, remainders, and similar interests are figured using the
some intermediate date (as described above) is the property
age of the recipient on the date of the decedent’s death and
included in the gross estate on the date of the decedent’s
the value of the property on the alternate valuation date.
death. Therefore, you must first determine what property
Line 2 - Special Use Valuation of IRC §2032A
constituted the gross estate at the decedent’s death.
Under IRC §2032A, you may elect to value certain farm and
Interest. Interest accrued to the date of the decedent’s death
closely held business real property at its farm or business use
on bonds, notes, and other interest-bearing obligations is
value rather than its fair market value. You may elect both
property of the gross estate on the date of death and is
special use valuation and alternate valuation.
included in the alternate valuation.
To elect this valuation you must check “Yes” on Line 2 and
Rent. Rent accrued to the date of the decedent’s death on
complete and attach Schedule A-1 and its required additional
leased real or personal property is property of the gross
statements. You must file Schedule A-1 and its required
estate on the date of death and is included in the alternate
attachments with this return for this election to be valid.
valuation.
You may make the election on a late filed return so long as it is
Dividends. Outstanding dividends that were declared to
the first return filed.
stockholders of record on or before the date of the
Real property may qualify for the IRC §2032A election if:
decedent’s death are considered property of the gross estate
on the date of death, and are included in the alternate
1.
The decedent was a U.S. citizen or resident at the time
valuation. Ordinary dividends declared to stockholders of
of death;
record after the date of the decedent’s death are not property
2.
The real property is located in the United States;
of the gross estate on the date of death and are not included
REV 85 0050Inst. (11/29/17)
Page 3
3.
At the decedent’s death the real property was used by
Structures and other real property improvements.
the decedent or a family member for farming or in a
Qualified real property includes residential buildings and
trade or business, or was rented for such use by either
other structures and real property improvements
the surviving spouse or a lineal descendant of the
regularly occupied or used by the owner or lessee of real
decedent to a family member on a net cash basis;
property (or by the employees of the owner or lessee) to
operate the farm or business. A farm residence which
4.
The real property was acquired from or passed from the
the decedent had occupied is considered to have been
decedent to a qualified heir of the decedent;
occupied for the purpose of operating the farm even
5.
The real property was owned and used in a qualified
when a family member and not the decedent was the
manner by the decedent or a member of the decedent’s
person materially participating in the operation of the
family during five of the eight years before the
farm.
decedent’s death;
Qualified real property also includes roads, buildings, and
6.
There was material participation by the decedent or a
other structures and improvements functionally related to
member of the decedent’s family during five of the eight
the qualified use.
years before the decedent’s death; and
Elements of value such as mineral rights that are not
7.
The qualified property meets the following percentage
related to the farm or business use are not eligible for
requirements:
special-use valuation.
a.
At least 50% of the adjusted value of the gross
Property acquired from the decedent. Property is
estate must consist of the adjusted value of real
considered to have been acquired from or to have passed from
or personal property that was being used as a
the decedent if one of the following applies:
farm or in a closely held business and that was
The property is considered to have been acquired
acquired from, or passed from, the decedent to a
from or to have passed from the decedent under IRC
qualified heir of the decedent; and
§1014(b) (relating to basis of property acquired from
b.
At least 25% of the adjusted value of the gross
a decedent);
estate must consist of the adjusted value of
The property is acquired by any person from the estate;
qualified farm or closely held business real
or
property.
The property is acquired by any person from a trust, to
For this purpose, adjusted value is the value of property
the extent the property is includible in the gross estate.
determined without regard to its special-use value. The
value is reduced for unpaid mortgages on the property or
Qualified heir. A person is a qualified heir of property if he
any indebtedness against the property, if the full value of
or she is a member of the decedent’s family and acquired
the decedent’s interest in the property (not reduced by
or received the property from the decedent. If a qualified
such mortgage or indebtedness) is included in the value
heir disposes of any interest in qualified real property to any
of the gross estate. The adjusted value of the qualified
member of his or her family, that person will then be treated
real and personal property used in different businesses
as the qualified heir with respect to that interest.
may be combined to meet the 50% and 25%
The term member of the family includes only:
requirements.
1. An ancestor (parent, grandparent, etc.) of the individual;
Qualified Real Property
2. The spouse of the individual;
Qualified use. The term “qualified use” means the use of
3. The lineal descendant (child, stepchild, grandchild, etc.)
the property as a farm for farming purposes or the use of
of the individual, the individual’s spouse, or a parent of
property in a trade or business other than farming. Trade or
the individual; or
business applies only to the active conduct of a business. It
does not apply to passive investment activities or the mere
4. The spouse, widow, or widower of any lineal
passive rental of property to a person other than a member
descendant described above.
of the decedent’s family. Also, no trade or business is
A legally adopted child of an individual is treated as a
present in the case of activities not engaged in for profit.
child of that individual by blood.
Ownership. To qualify as special-use property, the
Material Participation
decedent or a member of the decedent’s family must have
To elect special-use valuation, either the decedent or a
owned and used the property in a qualified use for five of
member of his or her family must have materially participated
the last eight years before the decedent’s death. Ownership
in the operation of the farm or other business for at least five
may be direct or indirect through a corporation, a
of the eight years ending on the date of the decedent’s death.
partnership, or a trust.
The existence of material participation is a factual
If the ownership is indirect, the business must qualify as a
determination, but passively collecting rents, salaries, draws,
closely held business under IRC §6166. The ownership,
dividends, or other income from the farm or other business
when combined with periods of direct ownership, must
does not constitute material participation. Neither does
meet the requirements of IRC §6166 on the date of the
merely advancing capital and reviewing a crop plan and
decedent’s death and for a period of time that equals at
financial reports each season or business year. In
least five of the eight years preceding death.
determining whether the required participation has occurred,
If the property was leased by the decedent to a closely held
disregard brief periods (i.e., 30 days or less) during which
business, it qualifies as long as the business entity to which
there was no material participation, as long as such periods
it was rented was a closely held business with respect to
were both preceded and followed by substantial periods
the decedent on the date of the decedent’s death and for
(more than 120 days) during which there was uninterrupted
sufficient time to meet the “five in eight years” test
material participation.
explained above.
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Page 4
Retirement or disability. If, on the date of death, the time
Comparable property. Comparable property must be
situated in the same locality as the specially valued
period for material participation could not be met because the
decedent had retired or was disabled, a substitute period may
property as determined by generally accepted real property
apply. The decedent must have retired on Social Security or
valuation rules. The determination of comparability is
been disabled for a continuous period ending with death. A
based on all the facts and circumstances. It is often
person is disabled for this purpose if he or she was mentally
necessary to value land in segments where there are
different uses or land characteristics included in the
or physically unable to materially participate in the operation
of the farm or other business.
specially valued land. The following list contains some of
the factors considered in determining comparability.
The substitute time period for material participation for these
decedents is a period totaling at least five years out of the
Similarity of soil;
eight-year period that ended on the earlier of (1) the date the
Whether the crops grown would deplete the soil in a
decedent began receiving social security benefits, or (2) the
similar manner;
date the decedent became disabled.
Types of soil conservation techniques that have been
Surviving spouse. A surviving spouse who received qualified
practiced on the two properties;
real property from the predeceased spouse is considered to
Whether the two properties are subject to flooding;
have materially participated if he or she was engaged in the
Slope of the land;
active management of the farm or other business. If the
surviving spouse died within eight years of the first spouse’s
For livestock operations, the carrying capacity of the
death, you may add the period of material participation of the
land;
predeceased spouse to the period of active management by
For timbered land, whether the timber is comparable;
the surviving spouse to determine if the surviving spouse’s
Whether the property as a whole is unified or
estate qualifies for special-use valuation.
To qualify for this, the property must have been eligible for
segmented; if segmented, the availability of the means
special-use valuation in the predeceased spouse’s estate,
necessary for movement among the different sections;
though it does not have to have been elected by that estate.
Number, types, and conditions of all buildings and other
fixed improvements located on the properties and their
For additional details regarding material participation, see IRC
Regulations §20.2032A-3(e).
location as it affects efficient management, use, and
value of the property; and
Valuation Methods
Availability and type of transportation facilities in terms
The primary method of valuing special-use value property
of costs and of proximity of the properties to local
that is used for farming purposes is the annual gross cash
markets.
rental method. If comparable gross cash rentals are not
available, you can substitute comparable average annual net
You must specifically identify on the return the property being
share rentals. If neither of these are available, or if you so
used as comparable property. Use the type of descriptions
elect, you can use the method for valuing real property in a
used to list real property on Schedule A.
closely held business.
Effective interest rate. Contact the Washington State
Average annual gross cash rental. Generally, the special-
Department of Revenue for the annual interest rate.
use value of property that is used for farming purposes is
Net share rental. You may use average annual net share
determined as follows:
rental from comparable land only if there is no comparable
land from which average annual gross cash rental can be
1.
Subtract the average annual state and local real estate
determined. Net share rental is the difference between
taxes on actual tracts of comparable real property from
the gross value of produce received by the lessor from the
the average annual gross cash rental for that same
comparable land and the cash operating expenses (other
comparable property; and
than real estate taxes) of growing the produce that, under the
2.
Divide the result in 1 by the average annual effective
lease, are paid by the lessor. The production of the produce
interest rate charged for all new Federal Land Bank
must be the business purpose of the farming operation. For
loans.
this purpose, produce includes livestock.
The computation of each average annual amount is based
The gross value of the produce is generally the gross amount
on the five most recent calendar years ending before the
received if the produce was disposed of in an arm’s-length
date of the decedent’s death.
transaction within the period established by the federal
Gross cash rental. Generally, gross cash rental is the
Department of Agriculture for its price support program.
total amount of cash received in a calendar year for the
Otherwise, the value is the weighted average price for
use of actual tracts of comparable farm real property in the
which the produce sold on the closest national or regional
same locality as the property being specially valued. You
commodities market. The value is figured for the date or
may not use appraisals or other statements regarding
dates on which the lessor received (or constructively received)
rental value or area wide averages of rentals. You may not
the produce.
use rents that are paid wholly or partly in kind, and the
Valuing a real property interest in closely held business.
amount of rent may not be based on production. The
Use this method to determine the special-use valuation for
rental must have resulted from an arm’s-length transaction.
qualifying real property used in a trade or business other than
Also, the amount of rent is not reduced by the amount of
farming. You may also use this method for qualifying farm
any expenses or liabilities associated with the farm
property if there is no comparable land or if you elect to use it.
operation or the lease.
REV 85 0050Inst. (11/29/17)
Page 5
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Download Instructions for Form REV85 0050 "Washington State Estate and Transfer Tax Return" - Washington

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