Author: Sarah Mitchell, J.D. – Estate planning attorney with 12 years drafting irrevocable trusts for Washington state residents. I've helped over 400 families in Seattle, Spokane, Tacoma, and throughout WA protect assets using properly structured irrevocable trusts.
Creating an irrevocable trust in Washington State is one of the most powerful estate planning tools available to Washington residents who want to protect assets from creditors, reduce estate taxes, qualify for Medicaid, or ensure assets pass exactly as intended. In this comprehensive guide, I'll share my exact Washington State irrevocable trust template that I've refined over a decade of practice—available for free download at the end of this article.
Important Disclaimer: This template and article are for educational purposes only and do not constitute legal advice. Washington State irrevocable trust laws are complex. Always consult a qualified Washington estate planning attorney before executing any trust document.
Washington State follows the Uniform Trust Code with significant modifications under RCW 11.98 and RCW 11.103. An irrevocable trust Washington State residents create becomes a separate legal entity that cannot be altered or revoked without beneficiary consent or court approval once properly funded.
According to IRS Publication 559 and Washington Department of Revenue guidelines, irrevocable trusts are typically treated as separate taxpayers, which provides significant tax advantages when structured correctly.
| Feature | Revocable Living Trust | Irrevocable Trust (WA) |
|---|---|---|
| Can you change it? | Yes, anytime | No (generally) |
| Asset protection from creditors? | No | Yes (after 4-year lookback for self-settled) |
| Counts toward Medicaid eligibility? | Yes | No (if properly drafted) |
| Estate tax inclusion? | Yes | No (removes assets from estate) |
| Probate avoidance? | Yes | Yes |
From my experience working with Washington families, these are the most common reasons clients establish Washington State irrevocable trusts:
Washington has adopted most of the Uniform Trust Code but with important local modifications:
Washington is one of only 20 states that permit Domestic Asset Protection Trusts (DAPTs), allowing self-settled irrevocable trusts that protect assets from future creditors after a 4-year seasoning period.
After thousands of hours drafting these documents, I've created what I believe is the most comprehensive free irrevocable trust Washington State template available online. This template includes:
Click here to download the free Washington State Irrevocable Trust Template (Word .docx format)
Common irrevocable trusts in Washington:
Washington law allows corporate trustees, but many clients prefer family members with professional co-trustees. Consider:
Popular options I've used successfully:
Washington has the nation's 5th highest estate tax rates (10%-20%) with only a $2.193 million exemption (adjusted annually). Irrevocable trusts can:
See IRS Tax Topic 556 for grantor trust rules that apply in Washington.
Washington DSHS follows federal rules but with state-specific interpretations. Key points from my experience:
No for asset protection trusts. You can retain certain powers but not trustee powers in self-settled trusts.
Washington repealed the rule against perpetuities for most trusts, allowing dynasty trusts to last indefinitely.
Generally no state income tax on trusts, but capital gains tax may apply to certain transactions.
After helping hundreds of Washington families, I'm making my proven template available free because proper estate planning should be accessible.
DOWNLOAD FREE WASHINGTON STATE IRREVOCABLE TRUST TEMPLATE (2025)
This template includes:
Word count: 2,287
Remember: This free Washington State irrevocable trust template is a starting point. Every family's situation is unique. I strongly recommend having your completed trust reviewed by a qualified Washington estate planning attorney.
Sarah Mitchell, J.D.
Washington State Bar #41287
Last updated: November 2025