Washington § 82A.04.010 - Definitions.

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

(1) "Capital asset" has the same meaning as provided in chapter 82.87 RCW.

(2) "Department" means the department of revenue of the state of Washington.

(3) "Federal adjusted gross income" means adjusted gross income as determined under section 62 of the internal revenue code.

(4) "Individual" means a natural person.

(5) "Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect on January 1, 2026.

(6) "Long-term capital asset," "long-term capital gain," and "long-term capital loss" have the same meanings as provided in chapter 82.87 RCW.

(7) "Pass-through entity" means a partnership, limited liability company, or S corporation, which reports out the distributive share of taxable income to its partners, members, or shareholders for federal income tax purposes.

(8)(a) "Resident" means an individual:

(i) Who is domiciled in this state during the taxable year, unless the individual (A) maintained no permanent place of abode in this state during the entire taxable year, (B) maintained a permanent place of abode outside of this state during the entire taxable year, and (C) spent in the aggregate not more than 30 days of the taxable year in this state; or

(ii) Who is not domiciled in this state during the taxable year, but maintained a place of abode and was physically present in this state for more than 183 days during the taxable year.

(b) For purposes of this subsection, "day" means a calendar day or any portion of a calendar day.

(c) An individual who is a resident under (a) of this subsection is a resident for that portion of a taxable year in which the individual was domiciled in this state or maintained a place of abode in this state.

(9) "Taxable year" means the taxpayer's taxable year as defined under section 7701(a)(23) of the internal revenue code.

(10) "Taxpayer" means an individual receiving income subject to tax under this chapter.

(11) "Washington base income" means federal adjusted gross income as modified under RCW 82A.04.210 through 82A.04.270 and 82A.04.410 through 82A.04.460.

(12) "Washington taxable income" means Washington base income as further modified by RCW 82A.04.310 through 82A.04.360.

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.