Washington § 82A.04.360 - Taxable income — Standard deduction.

Full text of Washington Revised Code of Washington § 82A.04.360 — Taxable income — Standard deduction., with citation guidance and answers to common questions.

§ 82A.04.360. Taxable income — Standard deduction.

In computing a taxpayer's Washington taxable income, a taxpayer may deduct from the taxpayer's Washington base income a standard deduction of $1,000,000 per individual, or in the case of spouses or state registered domestic partners, their combined standard deduction is $1,000,000, regardless of whether they file joint or separate returns. The amount of the standard deduction must be annually adjusted pursuant to RCW 82A.04.367. The standard deduction must be adjusted for nonresidents as provided in RCW 82A.04.363.
[ 2026 c 238 s 314.]

Notes

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.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82A.04.360

What does Revised Code of Washington § 82A.04.360 cover?

Section 82A.04.360 ("Taxable income — Standard deduction.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82A.04.360?

A common citation format is "Revised Code of Washington § 82A.04.360" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82A.04.360 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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