Washington estate and incapacity planning is shaped by three features that diverge from many states: the state estate tax, the community-property regime, and the modern statutory framework (UPOA, TEDRA, Uniform Trust Code analog). Adult children of Washington parents typically need to understand all three.
The four documents to have in place this year
Universally applicable in Washington regardless of wealth. Costs typically run $400–$1,500 through a Washington- licensed attorney for the basic package; a trust adds another $1,500–$4,000.
1. Durable Power of Attorney (RCW 11.125)
Washington adopted the Uniform Power of Attorney Act effective January 1, 2017 (RCW 11.125). The 2017 statute introduced important changes: a statutory short form, explicit treatment of “hot powers” (gifting, beneficiary changes, trust amendments) that require specific authority in the document, and stronger protections for agents and third parties.1
A Washington DPOA names an agent (attorney-in-fact) to handle your parent’s financial affairs if they become unable to. Key Washington-specific points:
- The document must be notarized (RCW 11.125.040).
- To be durable (survive incapacity), the document must contain explicit durability language — the statute no longer presumes durability without it.
- Hot powers (gifting, beneficiary changes, creating or amending trusts) must be specifically granted in the document; general grants of authority don’t carry them.
- Pre-2017 Washington POAs are still valid under the savings clause, but practitioners typically recommend re-drafting under the new statute for any incapacity planning that touches sophisticated estate-tax or Medicaid considerations.
2. Health Care Directive (Living Will) — RCW 70.122
Washington’s Natural Death Act (RCW 70.122) provides the statutory framework for living wills. The Health Care Directive expresses your parent’s wishes about end-of-life care — specifically whether to withhold or withdraw life-sustaining treatment in defined terminal or permanent-unconsciousness conditions. Two adult witnesses are required at execution; notarization is not.2
3. Durable Power of Attorney for Health Care
Washington allows a durable health care POA under RCW 11.125.400, naming a proxy to make medical decisions when your parent cannot. Many Washington practitioners combine the Health Care Directive and DPOA-HC into a single “Advance Directive” document. Hospital and medical providers accept both forms.
4. Revocable Living Trust
Washington adopted a modern trust code analogous to the Uniform Trust Code through RCW 11.98 (the Trust Act, with related provisions across RCW 11). A revocable trust funded during life avoids probate, simplifies management at incapacity, and (with appropriate structure) supports estate-tax planning around the $2.193M state threshold.
The Washington state estate tax
Washington imposes a state estate tax under RCW 83.100, independent of the federal estate tax. Key features:3
- Exemption: ~$2.193 million per estate for 2026. The threshold is not portable between spouses by default — a key planning point for married couples.
- Rate structure: graduated from 10% to 20% on amounts above the exemption.
- No state inheritance tax.Washington taxes the estate, not the recipient. Heirs don’t pay additional Washington tax on what they receive.
- Filing window: 9 months after death. Returns due to the Washington Department of Revenue with payment.
Because the federal exemption (~$13.99M in 2025) is roughly seven times the Washington threshold, many Washington estates owe state estate tax even when no federal tax applies. King, Snohomish, and parts of Pierce, Kitsap, and Whatcom counties have enough home-value appreciation that ordinary professional-class households now face exposure. Planning levers include the credit-shelter trust (for married couples), lifetime gifting, charitable strategies, and beneficiary-designation discipline.
Community property in Washington
Washington is one of nine community-property states (with California, Texas, Arizona, Idaho, Louisiana, Nevada, New Mexico, and Wisconsin). Under RCW 26.16, property acquired during marriage is presumed community property — jointly owned by both spouses regardless of how title is recorded.4
Practical implications for caregiving and estate planning:
- Basis step-up.At the death of one spouse, community property typically receives a full step-up in basis on both halves (under federal IRC §1014(b)(6)) — a significant advantage over common-law states where only the decedent’s half steps up.
- Medicaid asset characterization.When one spouse applies for Apple Health LTC, the community-property presumption affects what counts as the applicant’s assets and what the community spouse retains. See our Washington Apple Health guide.
- Estate planning. Out-of-state estate plans often assume separate-property mechanics. Washington documents may need to recharacterize community vs. separate property explicitly through a Community Property Agreement (RCW 26.16.120) or a separation agreement.
Probate in Washington and TEDRA
Washington probate is governed by RCW 11 and is administratively among the simpler probate processes in the US. Most estates use the non-intervention process— the personal representative receives initial court appointment, then manages the estate with minimal further court involvement, typically closing in 6–9 months for an uncontested estate.5
Two specific provisions worth knowing:
- Small estate affidavit. Estates with under $100,000 of probate assets can be administered by affidavit, avoiding probate entirely.
- TEDRA — the Trust and Estate Dispute Resolution Act (RCW 11.96A).Washington’s distinctive procedural framework for resolving disputes over trusts, estates, guardianships, and related matters. TEDRA encourages mediation, allows binding written agreements, and provides a streamlined court process for uncontested matters. If family conflict is brewing or your parent’s plan touches contested issues, TEDRA is the structure under which disputes will be resolved.
Note: Washington does not currently have a Transfer-on-Death (TOD) deed statute. A bill has been introduced periodically; as of 2026 the option does not exist in Washington, which is why revocable trusts and joint-tenancy deeds are the standard probate-avoidance tools for residential real estate.
What to do this quarter
- Locate (or create) your parent’s four documents: DPOA, Health Care Directive, DPOA-HC, and (if appropriate) Revocable Living Trust.
- If the DPOA was drafted before January 2017, have it reviewed under RCW 11.125. The new statute’s hot-powers structure changes many planning analyses.
- Model state estate-tax exposure. If the combined estate (including life insurance, retirement accounts, real estate, and other assets) exceeds the ~$2.193M threshold, consult Washington counsel about credit-shelter structures.
- If your parent moved to Washington from a non-community- property state, get an estate-plan review — the community-property characterization needs explicit attention.
- For our Medicaid-planning companion guide, see the Washington Apple Health guide.