The Complete Guide to QSBS & Section 1202
Everything founders, investors and advisors need to know about Qualified Small Business Stock — from qualification to exit planning. Updated for the 2025 OBBBA changes.
Read the Guide →Washington's 9.9% income tax is now law. Here's what high earners should do before 2028.
QSBS planning, domicile strategy, PTE elections, and real tax moves for founders, investors, physicians, and executives earning $1M+.
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Washington State Taxes for Startups
A comprehensive guide to how Washington state taxes affect startups, founders and investors — including the capital gains tax, proposed legislation and QSBS conformity.
Read the Guide →Latest posts
ING Trusts Won't Save You from Washington's Income Tax. Here's What Might.
ESSB 6346 includes explicit anti-avoidance provisions that pull ING trust income back into the grantor's Washington taxable income. ING trusts are dead for Washington tax purposes — but other trust strategies may still work.
The Washington Supreme Court Just Fast-Tracked the Income Tax Referendum Case. Here's What It Means.
The Washington Supreme Court just fast-tracked the referendum challenge to the income tax. The case goes to the full court April 30 — and the outcome could put the 9.9% tax on the November ballot.
Tax Loss Harvesting to Manage Washington's $1 Million Income Tax Threshold
Washington's new 9.9% income tax has a hard threshold at $1 million AGI. Tax loss harvesting can help you stay below it — here's how to use realized losses strategically before and after 2028.
Roth Conversions Before 2028: The Window Is Closing for Washington Residents
Washington residents with large traditional IRAs have a 21-month window to convert to Roth tax-free at the state level. Once the 9.9% income tax takes effect in 2028, that window closes.
Crypto and Digital Assets Under Washington's 9.9% Income Tax: What You Need to Know
Washington's new 9.9% income tax reaches crypto gains, DeFi income, staking rewards, and NFT sales. If you're a Washington resident with digital assets, here's what you need to know.
Installment Sales and Structured Exits: How to Spread Gain and Manage Washington's 9.9% Income Tax
Selling a business or large asset in Washington? An installment sale can spread gain across multiple years and keep you below the $1 million income tax threshold. Here's how it works under ESSB 6346.
Deferred Compensation and Washington's New 9.9% Income Tax: What Executives Need to Know
RSUs, stock options, and deferred comp plans all create income recognition events that could push you over Washington's $1 million threshold. Here's how the new 9.9% tax changes executive pay planning.
C Corp vs. S Corp vs. LLC: How Washington's New Income Tax Changes the Entity Choice Calculus
Washington's new 9.9% income tax fundamentally changes the entity choice calculus for founders. C corps, S corps, and LLCs are now taxed very differently — and the old default advice no longer holds.
Why the Lawsuit Against Washington's Income Tax Has a Real Chance
The Citizen Action Defense Fund has filed suit against ESSB 6346 with former AG Rob McKenna leading the challenge. Here's why the constitutional arguments have real teeth.
The First Lawsuit Against Washington's Income Tax Is Being Filed Today
The first constitutional challenge to Washington's new 9.9% income tax has been filed. Here's who filed it, the legal arguments, and what to expect next.