Well, I will hope the differences will bring a different outcome for WA. We are paying the taxes with the filing, but will send a letter of circumstances and request a ruling. Hopefully they will render a ruling while an amended return can still be filed.

Personally I wished they did not have ESD administer it since CA decision was already made by then.

To me the family leave benefit seems like an insurance payment and the PFML website shows that 100% of family leave premium is paid by the employee. But if it were that straightforward then the IRS would have easily made a ruling on it when the state asked. It isn't something that should have different rules based on individual tax accountants. I would not want the risk of a surprise bill and penalty, so we pay it for now.