September 2nd 2025.
When it comes to changing your residency or domicile from Washington state to another state, the best person to turn to for guidance is your attorney. Not your accountant or some random blogger. They are the ones equipped to handle the legal aspects of such a move.
But if you're simply curious about the process of establishing residency or changing your domicile to a new state, perhaps in order to avoid certain taxes, then you might want to take a look at Washington's Form 85-0045. This form, titled "Affidavit Substantiating Decedent's State of Domicile at Death," can be a useful tool in understanding the various factors involved in this decision.
First and foremost, it's important to understand the general residency rule in Washington. According to state codes and regulations, residents are those who are domiciled in Washington state and may be subject to estate and capital gains taxes. But what exactly does "domicile" mean? As ChatGPT puts it, it is a person's true, fixed, and permanent home and place of habitation, where they intend to return whenever they are absent. This means that a person can only have one domicile at a time.
To determine a person's domicile, the state follows a facts and circumstances test, looking at various factors that would be considered common sense. And this is where Form 85-0045 comes in handy. It helps individuals think concretely about the mechanics of changing their domicile, should they decide to do so.
One tip for using the form is to fill it out as if you were arguing that you are not a Washington resident. This can help you understand the issues at hand, especially if you want to avoid being subject to the state's capital gains tax or estate tax. The first question on the form asks for the decedent's current primary residence, along with their mailing address and how long they have lived there. It also asks if there was any intent to continue or change this residency. This is a crucial piece of information, as it can help you establish a residence in another state if you are trying to argue that you are not a Washington resident.
The form also asks about any property owned in Washington state, including real estate, personal property, and safe deposit boxes. This is important because if you want to claim another state as your residence or domicile, having property in Washington can weaken your argument.
It's also worth noting that if you do have any property in Washington, your estate may be required to file a state estate tax return, even if the value of the estate is below the filing threshold. So it's important to carefully consider your property holdings when determining your residency.
The form also asks about any in-state business or personal activities within the last five years. This is another way for the state to determine how connected you are to Washington. The closer your ties, the weaker your argument for being domiciled in another state.
One thing to keep in mind is that the form asks for information that can easily be verified through government documents. For example, it asks for the decedent's IRS service center, address on federal tax returns, voter registration, driver's license, and any licenses or permits held in their name. So it's important to ensure that all of your government documents align with the story of your residency.
In summary, if you're considering changing your residency or domicile to another state, it's best to avoid any property in Washington, have a home in your new state, and establish strong connections to that state. It's also important to limit or weaken your connections to your former state of residence. And finally, keep in mind the amount of time you spend in Washington, as less time in the state can strengthen your argument for being domiciled elsewhere.
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