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Washington Estate Tax Portability & Marital Deduction

The marital deduction still works here — it just quietly sets up the second spouse's death instead of solving the problem for good.

RCW 83.100.020

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Quick answer: no — Washington does not let a surviving spouse add their late spouse's unused exclusion to their own, unlike federal law. Run your own numbers in the Washington estate tax calculator.

No portability, confirmed directly

Straight from the Washington Department of Revenue: Washington law does not have, nor does it incorporate, the federal provisions of portability for estate tax. Each estate is entitled to the applicable exclusion amount based on the decedent's date of death. So when the surviving spouse later dies, only their own single exclusion applies, no matter how much was sheltered by the marital deduction the first time.

The marital deduction still defers the tax

The unlimited marital deduction lets assets pass to a surviving spouse free of Washington estate tax at the first death. It's a real, working deduction — it just defers the tax to the second death rather than eliminating it, since Washington gives the surviving spouse no extra exclusion to offset what's now a larger combined estate.

Why this catches couples off guard

Everything sheltered by the marital deduction at the first spouse's death becomes fully exposed at the second spouse's death, with only one $3,000,000 exclusion left to work with — not two. A couple who simply left everything to each other, assuming it would "average out," can end up with a much larger taxable estate than either spouse had individually.

The standard workaround: a credit-shelter trust

Many Washington couples use a credit-shelter (bypass) trust at the first spouse's death, which uses that spouse's own exclusion immediately rather than relying on a portability election the state doesn't offer — effectively recreating, through trust planning, what portability would have done automatically at the federal level.

Facing probate in Washington?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Washington attorney

This is a state-specific planning gap, separate from federal portability, which Washington's own tax simply doesn't recognize.

Portability & marital deduction — frequently asked questions

Does Washington offer estate tax portability between spouses?

No. Washington's exclusion amount is not portable — a surviving spouse's exclusion is their own single amount, with no addition for whatever exclusion their late spouse didn't use.

Does Washington still have a marital deduction?

Yes. The unlimited marital deduction lets assets pass to a surviving spouse free of Washington estate tax at the first death — it just defers the tax rather than eliminating it, since only the survivor's own exclusion applies when they later die.

What's the practical effect of having no portability?

Everything sheltered by the marital deduction at the first spouse's death becomes fully exposed at the second spouse's death, with only one $3,000,000 exclusion available to offset it — not two.

How do Washington couples typically plan around this?

Many use a credit-shelter (bypass) trust at the first spouse's death, which uses that spouse's own exclusion immediately rather than relying on a portability election Washington doesn't offer.

Keep going

Washington Estate Tax CalculatorYour estimate, based on your answers Washington Estate Tax: Threshold & RatesThe full bracket table, explained Washington vs Federal Estate TaxWhy $15M federal safety doesn't mean $0 state tax Washington Probate vs Living Trust CalculatorTrust planning options for this estate

This page provides general guidance only and is not legal or tax advice. Based on RCW 83.100.020. Confirm current figures and planning options with the Washington Department of Revenue or a licensed estate planning attorney before acting.