Washington Estate Planning Guide — Wills, Trusts & More

To make a valid will in Washington, you must be at least 18 years old and of sound mind. The will must be in writing, signed by the Testator, and witnessed by 2 competent witnesses §11.12.020. A self-proving affidavit §11.20.020 allows the will to be admitted to probate without requiring witnesses to testify.

Washington does not recognize holographic (handwritten, unwitnessed) wills — a valid will requires 2 witnesses.

Washington has no separate holographic-will exception, so an unwitnessed handwritten will does not satisfy Washington's execution requirements. A valid will must be in writing, signed by the testator (or by another person at the testator's direction and in the testator's presence), and attested by two or more competent witnesses. A will executed in the mode prescribed by the law of the place where it was executed or of the testator's domicile is also deemed legally executed. Washington does not recognize nuncupative wills. Washington is a community property state, which significantly affects estate planning for married couples.

Washington has adopted the Uniform Trust Code §11.98.005, providing a comprehensive framework for creating and administering trusts.

A revocable living trust is the primary tool for avoiding Probate in Washington. Property transferred into the trust during your lifetime passes to beneficiaries according to the trust terms — without court involvement, publication, or the delays associated with probate.

Washington allows transfer-on-death (TOD) deeds for real estate §64.80.020, letting you pass property outside of probate without a trust.

In Washington, a Power of attorney must explicitly state that it is durable to survive the principal's incapacity §11.125.040; §11.125.240.

A financial Power of attorney lets someone you choose manage your finances, pay bills, and handle property if you become unable to do so. Without one, your family may need to petition the court for a conservatorship — a costly and time-consuming process §11.130.265; §11.130.360.

Washington recognizes directive to physicianss §70.122.010; §70.122.030 that let you state your wishes for medical treatment if you cannot speak for yourself. A healthcare agent designates someone to make healthcare decisions on your behalf.

Washington recognizes directives to physicians (living wills) under RCW § 70.122 and, as a separate document, healthcare agent designations through a durable power of attorney for health care authorized under the Uniform Power of Attorney Act (RCW ch. 11.125). A directive must be signed by the declarer and either acknowledged before a notary public (or other individual authorized to take acknowledgments) or signed in the presence of two witnesses who are not related to the declarer by blood or marriage and who would not be entitled to any portion of the declarer's estate. A witness also may not be the attending physician, an employee of the attending physician or of a health facility in which the declarer is a patient, or any person who has a claim against any portion of the declarer's estate at the time the directive is executed (RCW § 70.122.030).

If you have children under 18, your will is the primary way to nominate a guardian §11.130.215. Without a nomination, the court decides — and the result may not match your wishes. Naming a guardian in your will does not guarantee the appointment, but it carries significant weight with the court.

Washington imposes a state estate tax with a threshold of $2.193 million (2024, indexed for inflation). Washington imposes a state estate tax on estates exceeding $2.193 million (RCW § 83.100.020 et seq.). Rates range from 10% to 20%. No state inheritance tax applies. Washington does not have a state income tax.