The UTMA age of majority in Washington is either 18 or 21 by default, depending on how the account was funded, and the person creating the account can extend it as high as 25 if they specify that age up front. A direct gift, a transfer under a will or trust, or a transfer made through a power of appointment ends at 21. Certain fiduciary and obligor transfers end at 18. Any extension past the default has to be written into the account when it is created, and it only applies to transfers made on or after July 1, 2007.
Default Termination Age by Transfer Type
Washington’s Uniform Transfers to Minors Act, codified at RCW Chapter 11.114, does not set a single age. The termination age tracks the way the property got into the custodial account in the first place.
Age 21 for Gifts, Wills, and Trusts
Custodianships created by a direct irrevocable gift end when the beneficiary turns 21.1Washington State Legislature. Washington Code 11.114.200 – Termination of Custodianship Extension The same 21-year-old cutoff applies when a transfer is made through the exercise of a power of appointment, or when a personal representative or trustee funds the account as authorized by a will or trust.2Washington State Legislature. RCW 11.114.050 Transfer Authorized by Will or Trust This covers the situation most families are actually in: a parent or grandparent moving cash or securities into a custodial account for a child, or a will directing an inheritance into one.
Age 18 for Fiduciary and Obligor Transfers
The termination age drops to 18 when the transfer is made by a fiduciary who is not acting under a specific will or trust provision, or by an obligor — a person who holds property belonging to the minor or owes the minor a debt.1Washington State Legislature. Washington Code 11.114.200 – Termination of Custodianship Extension These transfers typically involve things like insurance proceeds or court-ordered payments made on behalf of a minor who has no guardian.3Washington State Legislature. RCW 11.114.070 Transfer by Obligor
In every case, the custodianship also ends if the minor dies before reaching the termination age. The property then passes to the minor’s estate.1Washington State Legislature. Washington Code 11.114.200 – Termination of Custodianship Extension
Extending the Termination Age Up to 25
Washington lets the transferor push the termination age past the default, up to a maximum of 25. That extension must be built into the account when the custodian is first nominated. It cannot be added later.1Washington State Legislature. Washington Code 11.114.200 – Termination of Custodianship Extension The option is only available for transfers made on or after July 1, 2007.
How the account is titled controls whether the extension actually applies. The custodial designation should name the chosen age directly, for example: “[Custodian Name], as custodian for [Minor Name] under the Washington Uniform Transfers to Minors Act until age 25.” Without that language, the account defaults back to 18 or 21 based on the transfer type.
There is a narrower rule for obligor transfers under RCW 11.114.070. The transferor cannot elect the extension for themselves; the person who nominated the custodian, or the court that established the custodianship, decides.4Washington State Legislature. Chapter 11.114 RCW – Uniform Transfers to Minors Act A governing will or trust can also override the extension by specifying otherwise.
What the Tax Rules Say About Going Past 21
Extending the termination age is not free. Washington’s statute itself warns that extending the custodianship to age 25 may disqualify the transfer from the federal annual gift tax exclusion.1Washington State Legislature. Washington Code 11.114.200 – Termination of Custodianship Extension The IRS generally treats a gift to a minor as qualifying for the annual exclusion only if the beneficiary has an unrestricted right to the property no later than age 21. Pushing the termination date past 21 puts that treatment at risk, so anyone considering the extension should talk to a tax professional before setting the account up. The 2026 annual exclusion is $19,000 per recipient, or $38,000 for a married couple who elects to split the gift.5Internal Revenue Service. Whats New Estate and Gift Tax
A separate estate tax issue is worth flagging. If the donor also serves as custodian and dies before the beneficiary reaches the termination age, the custodial property may be pulled into the donor’s taxable estate, because the donor-custodian still controls how the funds are spent. Naming a different person as custodian avoids that outcome.
What Happens When the Beneficiary Reaches the Termination Age
At the designated age, the custodianship ends automatically. The custodian has no discretion to hold the money longer and is required to transfer all remaining custodial property to the beneficiary, who is now a legal adult in that role.1Washington State Legislature. Washington Code 11.114.200 – Termination of Custodianship Extension
The mechanics depend on what the account holds. For a bank or brokerage account, the custodian contacts the institution and has the account re-registered in the beneficiary’s name alone, dropping the “custodian for” language. For real estate, vehicles, or other titled property, the custodian executes documents transferring title. A final accounting of every transaction, distribution, and item of income closes out the fiduciary role.
If the custodian delays or refuses, the beneficiary can go to court to compel the transfer. A custodian who unreasonably delays distribution can be held personally liable for any resulting losses.
Access Before the Termination Age
Reaching the termination age is not the only way a beneficiary sees the money. Once the minor turns 18, they can petition the court for a full accounting of the custodian’s management of the property.4Washington State Legislature. Chapter 11.114 RCW – Uniform Transfers to Minors Act An adult family member, the transferor, or a legal representative can bring that petition on the minor’s behalf at any point.
The beneficiary (again, after turning 18) or any interested person can also petition the court to order the custodian to deliver some or all of the property for the minor’s benefit before the termination age.4Washington State Legislature. Chapter 11.114 RCW – Uniform Transfers to Minors Act The court decides how much to release, so this is not an automatic right to an early payout. It is a safety valve for genuine need or an unresponsive custodian.
Between the default rules and the extension option, a Washington UTMA account can end anywhere from 18 to 25. The two things that decide which age applies are the type of transfer that funded the account and whether the transferor wrote an extended age into the custodial designation from the start.