Digital Asset Inventory - Washington

DIGITAL ASSET INVENTORY

State of Washington

Prepared with reference to RCW Ch. 11.120 (Washington Revised Uniform Fiduciary Access to Digital Assets Act)

CONFIDENTIALITY WARNING: This document contains sensitive information regarding digital accounts and assets. Store this document in a secure location, such as a fireproof safe, safe deposit box, or encrypted digital vault. DO NOT include actual passwords, PINs, private keys, or seed phrases in this document. Instead, reference a separate secure credential storage method.

This inventory identifies accounts and records disclosure wishes. The "Disposition" entries are planning preferences; they do not themselves transfer property, appoint a fiduciary, or override a will, trust, power of attorney, applicable law, or a platform's valid terms.

ARTICLE I -- OWNER INFORMATION

Full Legal Name: [________________________________]

Date of Birth: [__/__/____]

Social Security Number (last 4 digits): XXX-XX-[____]

Primary Residence Address:
[________________________________]
[________________________________]
City: [________________________________] State: WA Zip: [____]

Primary Telephone: [________________________________]

Primary Email Address: [________________________________]

Date This Inventory Prepared: [__/__/____]

Date Last Updated: [__/__/____]

Washington Community Property Notice: Under RCW 26.16.030, property acquired after marriage or registration of a domestic partnership is generally community property unless it falls within the separate-property rules. A person may devise no more than one-half of community property. RCW 11.02.070 confirms one-half to the surviving spouse or domestic partner, but the whole community property may be subject to probate administration for community obligations and other listed purposes. Characterize each valuable digital asset before planning its disposition. Washington's 2026 ch. 238 individual income tax and optional pass-through entity tax begin in 2028; federal income tax and Washington estate tax may also matter.

Spouse/Registered Domestic Partner (if applicable): [________________________________]

ARTICLE II -- DISCLOSURE DIRECTIONS AND FIDUCIARY CONTACTS

Under RCW 11.120.040(2), I allow disclosure of the categories checked below to a person lawfully serving as my personal representative, trustee, or agent under a separate will, trust, power of attorney, or court appointment. This inventory records my disclosure direction and contact information; it does not itself appoint a fiduciary or grant management powers. An applicable online-tool direction may control under RCW 11.120.040(1).

Section 2.1 -- Primary Fiduciary Contact

Section 2.2 -- Successor Fiduciary Contact

Section 2.3 -- My Disclosure Direction

I consent to disclosure to a lawfully authorized fiduciary of the following categories (check all that apply). Disclosure remains subject to RCW chapter 11.120, applicable law, online-tool directions, and the custodian's required documentation:

☐ Content of electronic communications (email, text, direct messages)
☐ Other digital assets (non-content)
☐ Catalogue of electronic communications (sender/recipient, date, time)
☐ Other digital assets or accounts to disclose: [________________________________]

Washington Legal Note: RCW 11.120.040 permits a user to direct disclosure through a custodian's online tool or, when no such direction is made, through a will, trust, power of attorney, or other record. A qualifying online-tool direction overrides a contrary direction in this inventory. RCW 11.120.150 limits a fiduciary's authority to the scope of the fiduciary's duties and other applicable law.

ARTICLE III -- CREDENTIAL ACCESS INSTRUCTIONS

IMPORTANT: Do NOT list actual passwords, PINs, private keys, or seed phrases in this document. Instead, describe how the Fiduciary may locate and access those credentials.

Section 3.1 -- Password Manager

☐ I use a password manager to store my credentials.

Section 3.2 -- Physical Credential Storage

☐ I maintain written credentials in a physical location.

Section 3.3 -- Two-Factor Authentication (2FA) Backup

☐ I use two-factor authentication on one or more accounts.

Section 3.4 -- Encryption Keys

☐ I use encryption for files or devices.

ARTICLE IV -- EMAIL ACCOUNTS

Under RCW 11.120.070, a custodian discloses a deceased user's content of electronic communications to a personal representative if the user consented or a court directs disclosure, subject to the section's documentation requirements. This inventory alone does not establish that the requester is a personal representative.

Disposition Instructions for Email Accounts:
[________________________________]
[________________________________]

ARTICLE V -- SOCIAL MEDIA ACCOUNTS

Online Tool Designations Made:
☐ Facebook Legacy Contact designated: [________________________________]
☐ Google Inactive Account Manager configured: ☐ Yes ☐ No
☐ Apple Legacy Contact designated: [________________________________]
☐ Other platform tools configured: [________________________________]

Special Social Media Instructions:
[________________________________]
[________________________________]

ARTICLE VI -- FINANCIAL ACCOUNTS AND DIGITAL BANKING

Washington Community Property -- Financial Accounts: Under RCW 26.16.030, property acquired after marriage or registration that is not separate property is community property. Record when and how each asset was acquired and whether separate property was used.

ARTICLE VII -- CRYPTOCURRENCY AND BLOCKCHAIN ASSETS

Seed Phrase / Private Key Access:

CRITICAL: Loss of private keys or seed phrases may result in permanent, irrecoverable loss of cryptocurrency assets. Ensure the Fiduciary can access these credentials. Washington's capital gains excise tax under RCW 82.87.040 may apply to a sale of cryptocurrency held for more than one year. For 2025 and later, § 82.87.040(1)(b) adds 2.9% on the portion of an individual's Washington capital gains exceeding $1 million. Washington has no general individual income tax through 2027; under 2026 Washington Laws ch. 238, an individual income tax and optional pass-through entity tax election begin in 2028. Review federal tax treatment separately.

ARTICLE VIII -- DOMAIN NAMES, WEBSITES, AND ONLINE BUSINESSES

Online Business Accounts (e-commerce, advertising, affiliate):

ARTICLE IX -- CLOUD STORAGE AND DIGITAL FILES

ARTICLE X -- SUBSCRIPTIONS, MEMBERSHIPS, AND RECURRING SERVICES

Loyalty and Rewards Programs:

ARTICLE XI -- DEVICES

Device Access Notes:
[________________________________]
[________________________________]

ARTICLE XII -- LEGAL AUTHORITY AND WASHINGTON-SPECIFIC PROVISIONS

Section 12.1 -- Governing Law

This Digital Asset Inventory is prepared with reference to Washington's Revised Uniform Fiduciary Access to Digital Assets Act, RCW chapter 11.120.

Section 12.2 -- Priority of User Directions (RCW 11.120.040)

Under Washington law, the priority of directions regarding digital asset disclosure is:

1. Online Tool Direction -- A direction by the user through an online tool provided by the custodian takes highest priority, provided the tool allows the user to modify or delete the direction at all times.
2. Other Record Direction -- If there is no applicable online-tool direction, a direction in the user's will, trust, power of attorney, or other record, including this signed inventory.
3. Terms of Service Agreement -- If there is no applicable user direction, RCW 11.120.050 allows a terms-of-service agreement, the user, or federal law to modify or eliminate access. A direction does not create rights broader than the user's own rights.

Section 12.3 -- Fiduciary Authority Under Washington Law

• Personal Representative (RCW 11.120.070, 11.120.080): Content of a deceased user's communications requires user consent or a court direction, plus the section's request and proof. A catalogue and other non-content assets are available unless the user prohibited disclosure or the court directs otherwise. The listed proof may include letters of appointment, a small-estate affidavit, or a court order, as applicable.
• Agent Under Power of Attorney (RCW 11.120.090, 11.120.100): Communication content requires express authority in the power of attorney. For a catalogue and other non-content assets, specific digital-asset authority or general authority to act may suffice, subject to user and court directions and the required documents.
• Trustee (RCW 11.120.110, 11.120.120, 11.120.130): An original-user trustee has a different disclosure route from a trustee who was not the original user; the latter needs the trust's consent and specified documents for communication content.
• Guardian of Incapacitated Person (RCW 11.120.140): An appointed guardian or conservator may seek a catalogue and other non-content assets on the section's terms; the section does not itself authorize access to communication content.

Section 12.4 -- Washington Community Property and Digital Assets

Under Washington's community property laws (RCW Ch. 26.16):

• Classification: Property acquired after marriage or registration is community property under RCW 26.16.030 unless it falls under the separate-property rules. Determine how each digital asset was acquired.
• Separate Property: For spouses, digital assets acquired before marriage, by gift, or by inheritance remain separate property under RCW 26.16.010. RCW 26.16.020 states the parallel rule for state registered domestic partners.
• Management and Control: Either spouse or domestic partner generally may manage community property under RCW 26.16.030, subject to that section's consent and joinder exceptions for gifts, real property, household goods, and certain business assets.
• Community Property Agreement (RCW 26.16.120): Spouses or domestic partners may make a separate agreement about community property's status or disposition at death, using the written, witnessed, and acknowledged instrument required by the statute. This inventory is not that agreement.
• Disposition at Death: A person may devise no more than one-half of community property. RCW 11.02.070 confirms the survivor's half but subjects the whole community property to probate administration for the purposes listed there.

Section 12.5 -- Washington Estate Tax Considerations (RCW Ch. 83.100)

Washington estate-tax law under chapter 83.100 RCW has changed in recent legislative sessions. Obtain current advice for the relevant date of death concerning the exclusion, filing threshold, rates, deductions, valuation, ownership, and treatment of digital assets; do not rely on a threshold or rate copied from an earlier planning year.

Section 12.6 -- Custodian Disclosure and Compliance (RCW 11.120.060, 11.120.160)

Under Washington law:

• Under RCW 11.120.060, a custodian may grant full or partial account access or provide a record copy and may assess a reasonable administrative charge. If segregating requested assets creates an undue burden, the custodian or requester may seek one of the court orders listed there.
• Under RCW 11.120.160, a custodian generally must comply within 60 days after receiving the required information; the section also permits a court-compliance request, specified denials and additional court-order requirements. A custodian and its personnel have immunity for good-faith compliance.

Section 12.7 -- Washington Probate Options

• Nonintervention Powers (RCW 11.68.090): A personal representative granted nonintervention powers may administer estate property without routine court orders, subject to the chapter's limits; access to a custodian-held digital asset still requires the RCW 11.120 documents and conditions.
• Community Property and Intestacy (RCW 11.02.070, 11.04.015): The survivor's half is confirmed under RCW 11.02.070; RCW 11.04.015 states the surviving spouse's or domestic partner's share of the net intestate estate. It is not a community-property petition procedure.
• Small Estate Affidavit (RCW 11.62.010): A qualifying successor may claim covered personal property after 40 days if the entire probate estate, excluding the survivor's community interest and less liens, is no more than $100,000; the section also requires no pending or granted personal-representative appointment, debt provision, notice to other successors, and the prescribed affidavit.

ARTICLE XIII -- SPECIAL INSTRUCTIONS

[________________________________]
[________________________________]
[________________________________]
[________________________________]

ARTICLE XIV -- SIGNATURE AND ACKNOWLEDGMENT

I, the undersigned, declare that the information contained in this Digital Asset Inventory is true and correct to the best of my knowledge as of the date signed below. I understand that this document should be updated regularly and that it supplements but does not replace my will, trust, or power of attorney.

Owner Signature: ________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Spouse/Registered Domestic Partner Signature (if community property assets included): ________________________________________

Spouse/RDP Printed Name: [________________________________]

Date: [__/__/____]

NOTARY ACKNOWLEDGMENT (Optional but Recommended)

STATE OF WASHINGTON
COUNTY OF [________________________________]

On this [____] day of [________________], 20[____], before me, the undersigned Notary Public, personally appeared [________________________________], known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to this instrument, and acknowledged that they executed the same for the purposes therein contained.

Notary Public Signature: ________________________________________

Printed Name: [________________________________]

My Commission Expires: [__/__/____]

[NOTARY SEAL]

ARTICLE XV -- UPDATE LOG

Best Practice: Review and update this inventory at least annually, or whenever you create, modify, or close a significant digital account or acquire new digital assets.

SOURCES AND REFERENCES

• Washington Revised Code, Chapter 11.120 -- Uniform Fiduciary Access to Digital Assets Act: https://app.leg.wa.gov/RCW/default.aspx?cite=11.120
• RCW 11.120.150 (Fiduciary Duty and Authority): https://app.leg.wa.gov/RCW/default.aspx?cite=11.120.150
• RCW 26.16 (Community Property): https://app.leg.wa.gov/RCW/default.aspx?cite=26.16
• RCW 83.100 (Washington Estate Tax): https://app.leg.wa.gov/RCW/default.aspx?cite=83.100
• Uniform Law Commission -- RUFADAA: https://www.uniformlaws.org/committees/community-home?CommunityKey=f7237fc4-74c2-4728-81c6-b39a91ecdf22
• Washington State Bar Association -- Estate Planning Resources: https://www.wsba.org