Chapter A. GENERAL INSTRUCTIONS
| Jurisdiction | Washington |
A. GENERAL INSTRUCTIONS
1. Estate Tax. For all gifts made by the decedent after December 31, 1976, the amount the total gifts for any one individual in a calendar year exceeded the annual exclusion must be included in the calculation of the federal estate tax. If the gifts were of community property, each spouse's annual exclusion would be available. The annual gift tax exclusion was $3,000 for the years 1977 through 1981 and $10,000 for the years 1982 through 1998. For years after 1998, the...
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