Chapter A. GENERAL INSTRUCTIONS

• Jurisdiction: Washington

A. GENERAL INSTRUCTIONS

1. Introduction. Funeral expenses, debts of decedent, and costs of administration are allowed as deductions from the gross value of the decedent's estate. The deductions should be listed by category between community deductions and separate deductions.

2. Funeral Expenses. The Internal Revenue Service permits a reasonable sum for funeral expenses as a deduction for federal estate tax purposes. The funeral and burial expenses are allocated equally between both halves of the community property.

3. Administration Expenses. Administration expenses include court costs and reasonable fees for the personal representative, the attorneys, accountants, and appraisers employed by the personal representative, and for the trustee of any property included in the estate and held in trust. Administration expenses are limited to expenses that are actually and necessarily incurred in the administration of the decedent's estate. Such expenses include those incurred in the collection of assets, payment of debts, distribution of property, settling of the...