Washington Probate Accounting

Washington splits estate accounting in two. Every personal representative owes an inventory and appraisement within three months of appointment under RCW 11.44.015, and that document usually never reaches the court file. The reporting and accounting duties in chapter 11.76 RCW then apply only to an estate the court is supervising.

This guide covers the inventory, the reports chapter 204, Laws of 2026 added this year, the receipts rule, how your fee gets reviewed, and the two ways a Washington estate closes. It sits under the Washington executor duties guide, which covers the rest of the personal representative's job, and next to the Washington probate guide, which runs the process from the first petition.

Which Duties Reach Your Estate, and Which Ones Do Not

Start with the split, because it decides which sections you have to read at all.

RCW 11.68.090(2)(b) is the section that draws the line. A personal representative with nonintervention powers "has no duty to follow the procedures of RCW 11.76.010 through 11.76.080 or chapter 11.56 RCW." Since a solvent Washington estate normally runs on nonintervention powers, most personal representatives here never file an account with the court at all.

Two things that carve-out does not reach. RCW 11.68.090(4) names chapter 11.44 RCW and RCW 11.68.065 among the provisions no testamentary provision may limit, so the inventory and the beneficiary's report right survive both nonintervention powers and a will drafted to waive everything. For every other dated duty in the case, work the Washington probate deadlines guide.

The Inventory: Three Months, Verified, and Usually Not Filed

RCW 11.44.015(1) gives you three months after appointment, unless the Superior Court grants longer. You make and verify by affidavit a true inventory and appraisement of the property of the estate passing under the will or by the laws of intestacy that has come to your possession or knowledge, including a statement of every encumbrance, lien and other secured charge against any item.

Read the valuation instruction closely, because it is not the gross number. You determine the fair net value as of the date of the decedent's death of each item, after deducting the encumbrances, liens and other secured charges on that item. A house worth $700,000 with a $300,000 mortgage goes on at $400,000.

The section then sorts the property into six classes:

• Real property, by legal description. The description in the deed, not the street address.
• Stocks and bonds.
• Mortgages, notes and other written evidences of debt.
• Bank accounts and money.
• Furniture and household goods.
• All other personal property accurately identified, including the decedent's proportionate share in any partnership. No inventory of the partnership's own property is required of you.

Nonprobate assets stay off. The section reaches property "passing under the will or by laws of intestacy", so a joint account with right of survivorship, a beneficiary-designated retirement account and a recorded transfer-on-death deed are outside the inventory even though they may still answer to creditors.

Filing Is Optional, and a Copy Duty Takes Its Place

RCW 11.44.015(2) says the inventory and appraisement "may, but need not be, filed in the probate cause". Washington keeps the document in your hands and replaces filing with a copy duty on demand.

On receipt of a written request, you furnish a true and correct copy within ten days to any of these:

• an heir;
• a legatee or devisee;
• an unpaid creditor who has filed a claim;
• a beneficiary of a nonprobate asset from whom contribution is sought under RCW 11.18.200;
• the Washington Department of Revenue.

Two practical results. A beneficiary who wants the numbers asks you in writing and starts a ten-day clock, rather than pulling a filed document off the docket. And you should keep the verified original signed and ready, because the request can land on any day of the administration.

Property You Find Later Has Its Own 30-Day Clock

RCW 11.44.025 covers the asset nobody knew about. Whenever property of the estate not mentioned in the inventory comes to your knowledge, you cause it to be inventoried and appraised, make and verify by affidavit a true inventory and appraisement of it within thirty days after the discovery, unless the court grants longer, and send a copy to everyone who already requested one under RCW 11.44.015(2).

Two Items People Leave Off

Both of these are money the decedent was owed by someone close to the estate, and both belong on the inventory by name.

• A claim the decedent had against you. RCW 11.44.085 says naming or appointing a person as personal representative does not discharge any just claim the decedent had against that person. The claim goes in the inventory and appraisement, and you remain liable on it exactly as if you had never been appointed.
• A debt the will forgives. RCW 11.44.090 says a will's discharge of a debt owed to the testator is not valid against the decedent's creditors. It reads as a specific bequest of that debt, the amount goes in the inventory, and it is applied to pay the testator's debts if the estate needs it.

Appraisers Are Optional and Their Fee Gets Reviewed

RCW 11.44.070 lets you employ a qualified and disinterested person to help fix the date-of-death fair market value of any asset whose value may be subject to reasonable doubt, and lets you use different people for different kinds of asset. You set the fee. The catch sits in the same sentence: the reasonableness of that compensation gets reviewed by the court at the hearing on a final account under chapter 11.76 RCW, or on a request under RCW 11.68.100 or RCW 11.68.110, and the court may order a refund if it finds the fee unreasonable.

Challenging the Numbers, and What Missing the Deadline Costs

RCW 11.44.035 keeps the inventory open to attack. Where an inventory and appraisement is given in evidence in an action against the personal representative, it may be contradicted or avoided by evidence, and any party in interest may challenge it at any stage of the probate. The section sets no closing date on that right, so a filed and unchallenged inventory is not a settled one.

RCW 11.44.050 supplies the teeth. Neglect or refuse to make the inventory and appraisement within the period allowed, or to provide a copy under RCW 11.44.015, 11.44.025 or 11.44.035, and the court may revoke your letters testamentary or of administration. You are also liable on your bond to any interested party for the injury the estate sustains through the neglect. The Washington bond requirements guide covers when a bond exists to be reached.

The Reports Chapter 11.76 RCW Now Requires

RCW 11.76.010 was rewritten by section 10 of chapter 204, Laws of 2026, which took effect June 11, 2026. Anything written about Washington probate reporting before that date describes an older statute. The section now carries four reporting obligations and an enforcement mechanism.

The notice report. Within 30 days of appointment you make, verify by oath and file with the County Clerk a report confirming notice to third parties. It names and gives addresses for each heir, legatee, devisee, beneficiary and transferee you notified under RCW 11.28.237, the details of the search you ran to identify those people, and the date and manner of the notice.

The account report. Within 30 days of opening any financial account to collect and pay out estate money, you file a verified report giving the date the account was opened, the financial institution holding it, and each signatory on it.

The annual report. Not less frequently than annually from the date of appointment, unless a final report has already gone in, you file a report of the affairs of the estate. It states the claims filed and allowed and all those rejected, the amount of real and personal property that has come into your hands, a detailed statement of all sums collected and all sums paid out, and anything else needed to give the court full information about your transactions. If you need to sell, mortgage, lease or exchange property to pay debts, settle obligations, cover administration expenses or fund a family allowance, this is where you set out the facts and ask.

The report on request. Regardless of the date of appointment, the court or any interested person may ask for a report of that kind. Unless the court finds the request would impose an undue burden or sets a different date, you file within 90 days. You cannot be made to file more than two such reports per year.

Subsection (4) lets you file any report your own judgment says is proper, and requires you to file any other report the court orders.

What happens if a report is late. Under RCW 11.76.010(5), on request of the court or any interested person, the court holds a formal proceeding within 14 days at which you appear and give sworn testimony about the facts the report would have contained. Failing to appear, failing to testify truthfully and completely, or repeatedly filing late, lets the court take any action it deems just and proper to protect estate assets and the rights of interested persons, including sanctions and revocation of your letters. A copy of that order then goes to each known heir, legatee, devisee, beneficiary and transferee.

One procedural mercy sits in RCW 11.76.020: no notice of the hearing of any report before the final report is necessary, except as RCW 11.28.240 provides, though the court may require it.

A Conflict on the Face of the Code, Recorded Not Resolved

Chapter 204 added the two new 30-day reports to RCW 11.76.010 and did not touch RCW 11.68.090. The exemption in RCW 11.68.090(2)(b) still reads on the whole range of RCW 11.76.010 through 11.76.080, and the history line on RCW 11.68.090 carries no 2026 citation. So a personal representative with nonintervention powers is exempt from the new reports on the face of the statute, and neither section says what happens between the day letters issue and the day the order granting the powers is entered.

We are recording that rather than resolving it. Both texts stand as printed and no official source reconciles them. Ask the County Clerk in the county where the estate is filed what that court expects during the gap, and read both sections before you decide to skip a filing. The Washington probate court directory maps all 39 counties to their Superior Court and clerk.

Receipts: A $20 Item and a $300 Estate Cap

RCW 11.76.100 is short and easy to breach. In rendering your accounts or reports, you produce receipts or canceled checks for the expenses and charges you paid, and those receipts stay filed in court until the probate is completed and you are discharged.

The statute allows an item of expenditure of not more than twenty dollars with no receipt, supported by your own oath, and it caps those receiptless allowances at three hundred dollars in any one estate. That is a real ceiling on unproven spending, so keep the paper as you go rather than reconstructing it at closing. The Washington debt payment priority guide covers the order those payments have to follow, and the account has to show that order held.

Your Fee Goes on the Account, and the Court Sets It

Washington publishes no percentage commission and no fee schedule. RCW 11.48.210, amended by section 7 of chapter 204, Laws of 2026, works like this:

• Where the will provides compensation, that provision is your full compensation, unless you file a written instrument in court renouncing all claim to it before qualifying as personal representative.
• Where the will is silent, where you renounced, or where the estate is intestate, the court allows the compensation it deems just and reasonable.
• Additional compensation may be allowed for your services as attorney and for other services not required of a personal representative.
• An attorney performing services for the estate at your instance gets such compensation out of the estate as the court deems just and reasonable.
• Compensation may be allowed at the final account, but at any time during administration you or your attorney may apply for an allowance on account.
• A personal representative appointed under RCW 11.28.120(3) receives no compensation from any person or entity other than the estate unless the court allows it.
• If the court finds you failed to discharge your duties in any respect, it may reduce your compensation or deny it entirely.

Expenses are separate. RCW 11.48.050 allows all necessary expenses in the care, management and settlement of the estate.

Fee review is also built into both closing routes. RCW 11.68.100(2) requires the petition for a closing decree to state the fees paid or proposed to be paid to the personal representative, the attorneys, accountants and appraisers. Any heir, devisee or legatee whose interest would be reduced by those fees gets a copy of the petition with the notice of hearing, and at the request of the personal representative or any of those people the court determines whether the fees are reasonable.

Closing Route One: The Declaration of Completion

RCW 11.68.110 is how most Washington estates end. A personal representative who has nonintervention powers and does not apply for either decree under RCW 11.68.100 files a declaration, once administration is complete, stating:

1. the date of death and the decedent's residence at the time of death;
2. whether the decedent died testate or intestate;
3. if testate, the date of the will and the date of the order probating it;
4. that each creditor's claim justly due and properly presented has been paid or otherwise disposed of by agreement with the creditor, and that the amount of taxes assessable against the estate has been determined, settled, and paid or otherwise provided for;
5. that administration is complete without court intervention and the estate is ready to be settled and distributed;
6. if intestate, the name, address where known, and relationship of each heir, with each heir's distributive share; and
7. the fees paid or to be paid to the personal representative, the lawyers, the appraisers and the accountants, with a statement that you believe the fees reasonable and do not intend to obtain court approval of them or to submit an estate accounting to the court.

That last line is the whole point of the route. You state the fees instead of proving an account.

Notice runs on a five-day clock and a thirty-day window. Within five days of filing, you or your lawyer mail a copy of the declaration, with the notice text the statute prints out in full, to each party as defined in RCW 11.96A.030 who has not waived notice in writing and who either has not received the full distribution due or holds a property right that the discharge might harm.

Within 30 days of the filing, any such party may petition the court under chapter 11.96A RCW to enforce their rights, to review the reasonableness of the fees, or to compel you to close the estate under RCW 11.68.100 instead. If nobody does, five things follow at once: the filing becomes the legal equivalent of a decree of distribution under chapter 11.76 RCW, the fees are deemed reasonable and approved, your acts are approved, you and any bond are discharged, and the estate is determined to have been properly and fully distributed and settled.

Where every party entitled to notice waives it in writing, you are discharged automatically and the declaration takes effect as a decree of distribution on the date it is filed.

Two Sections That Buy the Personal Representative Time

• Distribute after the window closes. RCW 11.68.112 applies where the declaration and the notice say you intend to make final distribution within five business days after the last day a party could petition, and the notice tells each party the amount of the minimum distribution they will receive. If nobody petitions within the 30 days, you keep the power to make those stated minimum distributions for five business days after the effective date of the declaration.
• Hold a tax reserve. RCW 11.68.114 lets you keep dealing with federal, state and local taxing authorities and hold a reserve of not more than three thousand dollars for additional taxes, interest and penalties and the reasonable expenses of settling them. It works only if the declaration says, in place of the ordinary completion statement, that administration is complete except for the determination of taxes, and only if the notice uses the second form the statute prints. Your powers over the reserve end 30 days after you mail the people entitled to it copies of checks or receipts showing how it was distributed and file the same with the court.

Two tax duties sit behind clause 4 of the declaration. A Washington estate tax return must be filed with the Department of Revenue if the gross estate equals or exceeds the applicable exclusion amount, and it is due on the date the federal return is or would be required to be filed, under RCW 83.100.050.

Closing Route Two: Final Report and Petition for Distribution

Where the court is supervising, or where a party compelled it, the estate closes under RCW 11.76.030, amended by section 11 of chapter 204, Laws of 2026.

You make, verify and file a final report and petition for distribution when the estate is ready to be closed. It shows that the estate is ready to be settled, any money collected since the previous report, any property that has come into your hands since then, the debts paid and the general condition of the estate. It sets out the names and addresses, as nearly as may be, of all legatees and devisees where there is a will and of all heirs entitled to share, gives a particular description of the estate property still undisposed of, and asks the court for settlement, distribution and your discharge.

The 24-month presumption is new. Under RCW 11.76.030(2), unless the estate closes earlier, the court may presume the estate is ready to be closed 24 months after your appointment. If the final report has not gone in by then, the court or any interested person may ask, and the court orders the report filed by a date certain that moves only on a showing of good cause. Enforcement runs through RCW 11.76.010(4) and (5), which is the 14-day sworn-testimony proceeding.

Notice is published and mailed, both on 20-day clocks. RCW 11.76.040 has the court or the clerk fix a hearing at least 20 days after publication. You publish notice once in a legal newspaper published in the county at least 20 days before the hearing, saying in substance that the final report and petition have been filed and that the court is asked to settle the report, distribute the property and discharge you. You also mail a copy of the hearing notice to each heir, legatee, devisee and distributee whose name and address you know, not less than 20 days before the hearing, and file proof of the mailing by affidavit at or before the hearing.

At the hearing. RCW 11.76.050 lets any interested person file or present objections. The court may take whatever testimony it thinks proper to decide whether the estate is ready to be settled, whether your transactions should be approved, and who is entitled to distribution. If it approves the report it enters a decree approving it, adjudges the persons entitled to the remainder and that all debts are paid, and distributes the real and personal property. Once you produce receipts from the beneficiaries or distributees and the court is satisfied, it adjudges the estate closed and discharges you. The same section lets the court partition property held in common, assign the whole to one taker who then pays the others their share, or order a sale where a fair division is impracticable.

A nonintervention personal representative may still choose a decree. RCW 11.68.100(1) gives two options on application: a decree adjudging the claims paid, finding the heirs or takers under the will and distributing the property, or a decree approving your accounting and settling the estate the way a supervised estate is settled.

When the Account Does Not Hold Up

Two sections in chapter 11.76 RCW turn a bad account into a judgment.

RCW 11.76.060 applies where it appears at a hearing on any report that you have not fully accounted to the beneficiaries and the report should not be approved as rendered. The court may continue the hearing to a day certain and cite the surety on your bond to appear and show cause why the account should not be disapproved and judgment entered for any deficiency against you and the surety. The citation gets served personally like a civil summons, not less than 20 days before the hearing. If the court then finds you indebted to a beneficiary, it may enter final judgment against you and the surety, enforceable like any civil judgment.

RCW 11.76.070 moves the legal bill. Where you fail or neglect to report and a beneficiary or other interested party reasonably has to hire counsel to compel an accounting, or where you render an erroneous account and a party reasonably has to hire counsel to resist it, and the court orders an accounting or refuses to approve the account and charges you with further liability, the court may enter judgment for reasonable attorney's fees against you, and jointly against your surety where the surety is a party.

Two Distribution Rules That Change the Last Line

• A distributee under 18. RCW 11.76.095 applies to a decree of distribution and to a distribution made by a personal representative under a nonintervention will. Money going to a person under 18 has to be deposited in a bank, trust company or insured financial institution for the minor's benefit, withdrawable only on order of the court in the original probate or when the minor turns 18 and proves it, or a general guardian must be appointed and qualified and the property delivered before you are discharged, or a custodian must be selected and the property transferred under chapter 11.114 RCW.
• A distributee you cannot find. RCW 11.76.200 has the court appoint an agent, who may not be a public official, to represent the absent person and take charge of that share. RCW 11.76.220 then says that if the share sits unclaimed with the agent for three years, non-cash property is sold under court order and the funds go to the county treasury, and if they stay unclaimed there for four years and ninety days the county treasurer remits them to the Department of Revenue. RCW 11.76.247 keeps the court's jurisdiction alive after the decree of distribution to run that machinery.

Washington Publishes No Probate Forms, and the Statute Fills the Gap

The Washington Courts forms index carries 90 categories and none of them covers probate, a decedent or an estate. Guardianship has statewide pattern forms; probate does not. So there is no form number to cite for an inventory, an annual report or a declaration of completion, and any source giving you one is describing a county template or an attorney's own document.

The statutes carry the wording instead, which is unusual and worth using. RCW 11.76.010(1) and (2) each print a full declaration form the report "shall be substantially in", captioned for the Superior Court and signed under penalty of perjury. RCW 11.68.110(4) prints the notice of filing of declaration of completion word for word, and RCW 11.68.114(1)(b) prints the longer version for the tax-reserve variant. Read those blocks in the statute before you draft, and check the local rules of the county where the estate is filed for its own captioning and filing requirements.

Mistakes That Send a Washington Account Back

• Valuing the inventory gross. RCW 11.44.015(1) asks for fair net value at the date of death after deducting encumbrances, liens and secured charges on each item.
• Filing the inventory and stopping there. Filing is optional under RCW 11.44.015(2). The ten-day copy duty on written request is not, and RCW 11.44.050 reaches a failure to provide a copy exactly as it reaches a failure to inventory.
• Treating nonprobate assets as inventory items. RCW 11.44.015(1) covers property passing under the will or by the laws of intestacy. A survivorship account is outside it, though RCW 11.18.200 can still reach that beneficiary for a share of liabilities and expenses.
• Assuming nonintervention powers cancel every accounting duty. RCW 11.68.090(4) preserves chapter 11.44 RCW and RCW 11.68.065 against any contrary will provision.
• Reading a pre-2026 article on the reports. Chapter 204, Laws of 2026 rewrote RCW 11.76.010 and RCW 11.76.030 effective June 11, 2026.
• Spending without receipts. RCW 11.76.100 allows $20.00 per unreceipted item and caps the total at $300.00 per estate.
• Paying yourself on a percentage. RCW 11.48.210 sets a just-and-reasonable standard decided by the court, and any Washington percentage you have been quoted was invented.
• Closing before the creditor position is settled. RCW 11.68.110(1)(d) requires every properly presented claim justly due to be paid or disposed of by agreement. Work the Washington creditor claims guide first.
• Distributing to a minor outright. RCW 11.76.095 gives three permitted routes and an outright payment is none of them.

Frequently Asked Questions

When is the Washington estate inventory due?

Within three months after appointment, unless the court grants longer. RCW 11.44.015(1) runs that clock from your appointment rather than from the death. You make and verify by affidavit a true inventory and appraisement of the estate property that passes under the will or by the laws of intestacy and that has come to your possession or knowledge, state every encumbrance, lien and secured charge, and set each item at its fair net value as of the date of death after deducting those charges. The section sorts property into six classes, starting with real property by legal description.

Does a Washington estate inventory get filed with the court?

Not by default. RCW 11.44.015(2) says the inventory and appraisement may, but need not be, filed in the probate cause. What replaces filing is a copy duty. On written request you must furnish a true and correct copy within ten days to any heir, legatee, devisee, unpaid creditor who has filed a claim, beneficiary of a nonprobate asset from whom contribution is sought under RCW 11.18.200, or the Department of Revenue. RCW 11.44.050 lets the Superior Court revoke your letters if you neglect either the inventory or the copy, and it makes you liable on your bond for the injury the estate suffers.

Does a Washington personal representative have to file an annual accounting?

It depends on the track. RCW 11.76.010(3)(a) requires a report of the affairs of the estate not less frequently than annually from the date of appointment, unless a final report has already gone in. RCW 11.68.090(2)(b) then says a personal representative with nonintervention powers has no duty to follow the procedures of RCW 11.76.010 through 11.76.080. Most solvent Washington estates run on nonintervention powers, so most personal representatives never file an annual account. The inventory duty in chapter 11.44 RCW survives either way.

What reports did the 2026 amendment add to RCW 11.76.010?

Chapter 204, Laws of 2026, effective June 11, 2026, rewrote RCW 11.76.010 and added two dated reports. Within 30 days of appointment you file a verified report confirming notice to third parties, listing everyone you notified under RCW 11.28.237, the search you ran to identify them, and the date and manner of notice. Within 30 days of opening any estate financial account you file a verified report giving the date opened, the institution and each signatory. The statute prints both declaration forms in full. RCW 11.68.090(2)(b) still exempts a nonintervention personal representative from that whole range, and the 2026 act did not amend it.

What is a declaration of completion of probate in Washington?

It is how a nonintervention estate closes without a court accounting. Under RCW 11.68.110 the personal representative files a declaration stating the date of death and the decedent's residence at death, whether the decedent died testate, the creditor and tax position, that administration is complete, the heirs and their shares in an intestate estate, and the fees paid or to be paid to the personal representative, lawyers, appraisers and accountants. You mail it to each party within five days. If nobody petitions within 30 days, the filing becomes the legal equivalent of a decree of distribution, the fees are deemed reasonable, your acts are approved, and you and any bond are discharged.

Can a Washington beneficiary force the personal representative to account?

Yes, and a will cannot take that right away. RCW 11.68.065 lets a beneficiary who has not acknowledged full payment petition the Superior Court for an order directing the personal representative to deliver a signed and verified report of the affairs of the estate. The petition may be filed any time after one year from the last report, or one year after the order of appointment if there has been none. RCW 11.68.090(4) lists RCW 11.68.065 among the sections no testamentary provision may limit, so nonintervention powers and a broadly drafted will both leave it standing.

How does a supervised Washington estate close?

On a published-notice track. RCW 11.76.030 has you file a verified final report and petition for distribution showing money and property received since the last report, debts paid, the condition of the estate, the names and addresses of the heirs, legatees and devisees, and a description of the remaining property. RCW 11.76.040 sets a hearing at least 20 days after one publication in a legal newspaper in the county and requires a copy of the hearing notice to be mailed to each known heir, legatee, devisee and distributee at least 20 days before it. At the hearing RCW 11.76.050 lets the court approve the report, adjudge the persons entitled, and enter a decree distributing the property. You then produce receipts from the distributees, and the court adjudges the estate closed and discharges you.

Related Guides

• Washington Executor Duties: the whole job from delivering the will to closing.
• Washington Nonintervention Powers: the order that switches the chapter 11.76 RCW reports off.
• Washington Probate Deadlines: every dated duty grouped under the event that starts its clock.
• Washington Debt Payment Priority: the order the account has to show you followed.
• Washington Creditor Claims: the four-month window that runs from first publication.
• Washington Probate Guide: the process from petition to discharge.
• Washington Probate Courts: all 39 Superior Courts and County Clerks.

This guide gives general information about Washington estates. Confirm your dates, your figures and your filings with the Superior Court in the county where the estate is administered or with a licensed Washington attorney.

Sources:

• Title: RCW 11.18.200 Liability of beneficiary of nonprobate asset, Abatement. Publisher: Washington State Legislature. Publication Date: Amended 2014 c 58 s 21. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.18.200
• Title: RCW 11.28.237 Notice of appointment as personal representative, pendency of probate, Proof by affidavit. Publisher: Washington State Legislature. Publication Date: Amended 2026 c 204 s 4, effective June 11, 2026. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.28.237
• Title: RCW 11.44.015 Inventory and appraisement, Filing, Copy distribution. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 41. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.015
• Title: RCW 11.44.025 Additional inventory and appraisement, Copy distribution. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 42. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.025
• Title: RCW 11.44.035 Inventory and appraisement may be contradicted or avoided. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 43. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.035
• Title: RCW 11.44.050 Inventory and appraisement, Failure to return or provide copy, Revocation of letters. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 44. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.050
• Title: RCW 11.44.070 Persons assisting in appraisement, Compensation, Refund. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 45. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.070
• Title: RCW 11.44.085 Claims against personal representative included. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 46. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.085
• Title: RCW 11.44.090 Discharge of debt, Specific bequest and inclusion in inventory and appraisement. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 47. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.44.090
• Title: RCW 11.48.050 Allowance of necessary expenses. Publisher: Washington State Legislature. Publication Date: Amended 2010 c 8 s 2034. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.48.050
• Title: RCW 11.48.210 Compensation, Attorney's fees. Publisher: Washington State Legislature. Publication Date: Amended 2026 c 204 s 7, effective June 11, 2026. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.48.210
• Title: RCW 11.68.065 Report of affairs of estate, Petition by beneficiary, Filing, Notice, Hearing, Other accounting and information. Publisher: Washington State Legislature. Publication Date: Amended 2021 c 140 s 4008. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.065
• Title: RCW 11.68.090 Nonintervention powers, Powers, duties, restrictions, and liabilities, Effect of will provisions. Publisher: Washington State Legislature. Publication Date: Amended 2021 c 140 s 4010. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.090
• Title: RCW 11.68.100 Closing of estate, Alternative decrees, Notice, Hearing, Fees. Publisher: Washington State Legislature. Publication Date: Amended 2021 c 140 s 4013. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.100
• Title: RCW 11.68.110 Declaration of completion of probate, Contents, Notice, Discharge of personal representative, Waiver of notice. Publisher: Washington State Legislature. Publication Date: Amended 2021 c 140 s 4014. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.110
• Title: RCW 11.68.112 Final distribution upon declaration and notice of filing of declaration of completion of probate, Special powers of personal representative, Discharge from liability. Publisher: Washington State Legislature. Publication Date: Amended 2021 c 140 s 4015. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.112
• Title: RCW 11.68.114 Declaration of completion of probate, Special powers of personal representative to hold reserve and deal with taxing authorities, Notice of filing of declaration, Discharge from liability. Publisher: Washington State Legislature. Publication Date: Amended 2021 c 140 s 4016. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.68.114
• Title: RCW 11.76.010 Reports of personal representative, Forms, Contents, Failure to timely report. Publisher: Washington State Legislature. Publication Date: Amended 2026 c 204 s 10, effective June 11, 2026. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.010
• Title: RCW 11.76.020 Notice of hearing, Settlement of report. Publisher: Washington State Legislature. Publication Date: Enacted 1965 c 145 s 11.76.020. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.020
• Title: RCW 11.76.030 Final report and petition for distribution, Contents. Publisher: Washington State Legislature. Publication Date: Amended 2026 c 204 s 11, effective June 11, 2026. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.030
• Title: RCW 11.76.040 Time and place of hearing, Notice. Publisher: Washington State Legislature. Publication Date: Amended 2010 c 8 s 2063. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.040
• Title: RCW 11.76.050 Hearing on final report, Decree of distribution. Publisher: Washington State Legislature. Publication Date: Amended 2010 c 8 s 2064. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.050
• Title: RCW 11.76.060 Continuance to cite in sureties on bond when account incorrect. Publisher: Washington State Legislature. Publication Date: Amended 2010 c 8 s 2065. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.060
• Title: RCW 11.76.070 Attorney's fees to contestant of erroneous account or report. Publisher: Washington State Legislature. Publication Date: Amended 2010 c 8 s 2066. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.070
• Title: RCW 11.76.095 Distribution of estates to minors. Publisher: Washington State Legislature. Publication Date: Amended 1997 c 252 s 72. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.095
• Title: RCW 11.76.100 Receipts for expenses from personal representative. Publisher: Washington State Legislature. Publication Date: Amended 2010 c 8 s 2067. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.100
• Title: RCW 11.76.200 Agent for absentee distributee. Publisher: Washington State Legislature. Publication Date: Enacted 1965 c 145 s 11.76.200. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.200
• Title: RCW 11.76.220 Sale of unclaimed estate, Remittance of proceeds to department of revenue. Publisher: Washington State Legislature. Publication Date: Amended 1975 1st ex.s. c 278 s 10. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.220
• Title: RCW 11.76.247 When court retains jurisdiction after entry of decree of distribution. Publisher: Washington State Legislature. Publication Date: Enacted 1965 c 145 s 11.76.247. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=11.76.247
• Title: RCW 83.100.050 Tax returns, Filing dates, Extensions, Extensions during state of emergency, Exemption. Publisher: Washington State Legislature. Publication Date: Amended 2024 c 82 s 1. URL: https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.050
• Title: Engrossed House Bill 2445, Chapter 204, Laws of 2026, Probate, Various Provisions. Publisher: Washington State Legislature. Publication Date: Approved March 24, 2026, effective June 11, 2026. URL: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/House/2445.SL.pdf
• Title: Court Forms by Category. Publisher: Washington Courts. Publication Date: Not listed. URL: https://www.courts.wa.gov/forms/

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