This page provides a plain-English summary of key elder care and estate planning information specific to Washington state residents. It covers Washington Medicaid limits, estate tax rules, the WA Cares Fund long term care insurance program, advance directive information, and links to important Washington agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Washington Medicaid — 2026 Eligibility Limits for Long Term Care
Washington’s Medicaid program is called Apple Health and is administered by the Washington State Health Care Authority. Washington expanded Medicaid under the Affordable Care Act in 2014 providing coverage to a broader range of residents.
Income limit — single applicant The income limit for a single nursing home Medicaid applicant is $2,982 per month in 2026. Washington uses a medically needy spend-down pathway for applicants whose income exceeds this limit allowing them to apply excess income toward medical costs to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $1,130,000 — one of the highest home equity limits in the country — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, and irrevocable burial trusts. Note that IRAs and 401(k)s are counted as countable assets in Washington.
Home and community based care — COPES and other waivers Washington offers several home and community based waiver programs as alternatives to nursing home placement. The primary program for seniors is the Community Options Program Entry System — COPES. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month.
Tailored Supports for Older Adults — TSOA Washington offers a unique program called Tailored Supports for Older Adults — TSOA — for residents aged 55 and older who need nursing facility level care but do not meet standard Medicaid financial eligibility. The TSOA asset limit is significantly higher at $84,354 for an individual making it accessible to more seniors. TSOA provides up to approximately $830 per month in benefits. This is one of Washington’s most distinctive elder care programs.
Married couples — one spouse applying Washington’s community spouse rules are more complex than most states. When one spouse applies for HCBS Waivers the community spouse may retain up to $72,529. When one spouse is in a nursing home the community spouse may retain 50 percent of the couple’s assets up to a maximum of $162,660. If the couple’s total assets are less than $145,058 the community spouse may retain the full amount up to $72,529.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,644 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs. If the community spouse’s income falls below the minimum the nursing home spouse may transfer income to bring the community spouse up to the allowance.
Personal needs allowance Washington nursing home Medicaid recipients are allowed to keep $108.74 per month as a personal needs allowance in 2026 — higher than most states. The remainder of income is applied toward the cost of care.
Look-back period Washington has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waivers. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility.
Estate recovery Washington requires Medicaid estate recovery. After a Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Washington Apple Health Medicaid Applications can be submitted online at wahealthplanfinder.org, by phone at 1-800-562-3022, or in person at your local Department of Social and Health Services — DSHS — office.
Washington Medicaid administering agency Washington State Health Care Authority — hca.wa.gov
WA Cares Fund — Washington’s Mandatory Long Term Care Insurance Program
Washington is the first and only state in the country to require workers to participate in a mandatory long term care insurance program. This is a critically important planning consideration for Washington residents.
What is the WA Cares Fund The WA Cares Fund is a state-run long term care insurance program funded by a payroll tax on Washington workers. Most employees who work in Washington are required to pay into the program. The current contribution rate is 0.58 percent of gross wages with no cap on wages subject to the tax.
What benefits does WA Cares provide Qualifying Washington residents can receive up to $36,500 in lifetime long term care benefits — adjusted for inflation — to pay for services such as in-home care adult day services nursing home care and assisted living. Benefits are available after contributing for a minimum period and meeting functional eligibility requirements.
Who is exempt Certain workers were able to opt out of WA Cares if they purchased qualifying private long term care insurance before specific deadlines. Self-employed individuals may opt in voluntarily. Veterans with a service-connected disability rating of 70 percent or higher are exempt from the payroll tax.
Important note for retirees and near-retirees Washington residents who are already retired or close to retirement may not be able to accumulate enough work quarters to qualify for benefits. However they are still subject to the payroll tax if they continue to work in Washington. Planning around WA Cares benefits is an important part of long term care planning for Washington residents of all ages.
For more information visit the WA Cares Fund website at wacaresfund.wa.gov.
Washington Estate Tax — 2026
Washington is one of only 12 states that imposes its own state estate tax. This is one of the most important estate planning considerations for Washington residents and makes Washington estate planning significantly more complex than in most other states.
Washington state estate tax — 2026 exemption Washington imposes a state estate tax on estates exceeding $3,076,000 for deaths occurring between January 1 2026 and June 30 2026. The exemption is indexed for inflation. Washington recently passed legislation that may affect rates and exemptions for deaths occurring on or after July 1 2026 — consult an estate planning attorney for the most current information as this area of Washington law is actively changing.
Washington estate tax rates Washington’s estate tax rates are graduated ranging from 10 percent to as high as 35 percent for the largest estates — the highest top rate of any state in the country. The tax applies only to the portion of the estate above the exemption amount.
No portability in Washington Unlike the federal estate tax Washington’s estate tax does not offer portability between spouses. This means each spouse has a separate $3,076,000 exemption and without proper planning a married couple could lose one spouse’s exemption entirely. Credit shelter trusts and other planning strategies are commonly used by Washington married couples to preserve both exemptions.
No Washington inheritance tax Washington does not impose a state inheritance tax. Beneficiaries who receive assets from a Washington decedent owe no Washington inheritance tax on those assets.
No Washington gift tax Washington does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Federal estate tax Washington residents may also be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026. For large estates both Washington state estate tax and federal estate tax may apply simultaneously making proactive planning essential.
Washington capital gains tax Washington has enacted a state capital gains tax on long term capital gains above $262,000 per year at a rate of 7 percent. This can affect Washington residents who sell inherited investment assets or business interests.
No Washington state income tax Washington does not impose a general state income tax on wages or retirement income. This makes Washington attractive for retirees despite the estate tax. Social Security benefits pension income and IRA distributions are not subject to Washington state income tax.
Washington estate planning is complex Given Washington’s relatively low estate tax exemption its high top estate tax rate the absence of portability and the WA Cares Fund payroll tax Washington residents — particularly those with estates approaching or exceeding $3 million — should work with a Washington-licensed estate planning attorney experienced in state estate tax planning.
Washington Advance Directives
Washington law recognizes the following advance directive documents:
Washington Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults who are not the healthcare agent or notarized.
Washington Health Care Directive — Living Will Documents your wishes regarding life-sustaining treatment. Washington’s directive can be combined with the healthcare power of attorney in a single document.
Washington Physician Orders for Life-Sustaining Treatment — POLST Washington uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Washington Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Washington has standardized DNR protocols for out-of-hospital settings.
Washington Advance Directive Registry Washington does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Washington advance directive forms Free Washington-specific advance directive forms are available at caringinfo.org and from the Washington State Medical Association at wsma.org.
Washington Key Agencies and Resources
Washington State Health Care Authority — HCA Administers Apple Health — Washington Medicaid — including long term care programs. Website: hca.wa.gov Washington Healthplanfinder: wahealthplanfinder.org Phone: 1-800-562-3022
Washington Department of Social and Health Services — DSHS Administers long term care services and supports for older adults and people with disabilities including nursing home placement and HCBS waivers. Website: dshs.wa.gov Aging and Long Term Support Administration: dshs.wa.gov/altsa Phone: 1-800-422-3263
Washington Area Agencies on Aging Washington is served by 13 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov Washington 211: dial 211 or wa211.org
Washington State Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and adult family homes. Investigates complaints and helps resolve problems free of charge. Website: waombudsman.org Phone: 1-800-562-6028
Washington SHIBA — Statewide Health Insurance Benefits Advisors Provides free Medicare counseling to Washington residents through a network of trained volunteer counselors. Website: insurance.wa.gov/shiba Phone: 1-800-562-6900
Washington WA Cares Fund Information about Washington’s mandatory long term care insurance program. Website: wacaresfund.wa.gov Phone: 1-844-492-2737
Washington State Bar Association Lawyer Referral Service Connects Washington residents with attorneys including those who specialize in elder law and estate planning. Website: wsba.org Phone: 1-800-945-9722
Northwest Justice Project Provides free civil legal services to low income Washington residents including seniors on issues related to Medicaid benefits housing and elder law. Website: nwjustice.org Phone: 1-888-201-1014
Washington Veterans Resources
Washington Department of Veterans Affairs — WDVA Provides services and benefits to Washington veterans and their families including free VA claims assistance and connections to Washington veterans resources. Website: dva.wa.gov Phone: 1-800-562-2308
Washington State Veterans Homes Washington operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Orting Port Orchard Spokane and Walla Walla. Website: dva.wa.gov/veterans-homes
Washington Senior Property Tax Benefits
Senior Citizen and Disabled Persons Property Tax Exemption Washington homeowners aged 61 and older or permanently and totally disabled who meet income requirements may qualify for a reduction in the assessed value of their primary residence for property tax purposes. Income limits and benefit amounts are set by the county and adjust periodically. Apply through your county assessor’s office.
Senior Citizen Property Tax Deferral Program Washington offers a property tax deferral program for qualifying homeowners aged 60 and older. Deferred taxes become a lien on the property payable when the home is sold or transferred. Contact your county treasurer for details.
Exemption for Veterans with Disabilities Qualifying veterans with service-connected disabilities may be eligible for property tax exemptions. Contact your county assessor’s office for information about the exemptions available in your county.
Finding Elder Law and Estate Planning Attorneys in Washington
The following resources can help you find a qualified elder law or estate planning attorney in Washington:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Washington State Bar Association Lawyer Referral Service — wsba.org — 1-800-945-9722
- Washington Chapter of NAELA — Washington has an active NAELA chapter with members throughout the state
- Northwest Justice Project — nwjustice.org — free legal assistance for income-qualifying seniors
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Washington Medicaid rules estate tax rates and other figures change frequently — Washington estate tax law in particular is actively evolving in 2026. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026