A bulk acoustic wave coupled resonator filter is a device in which two thin film bulk acoustic wave resonators are stacked on top of each other separated by a set of passive layers which control the degree of acoustic interaction between resonators contributing to the conformation of the radiofrequency passband response. The set of passive layers implements an impedance inverter which has to fulfill the desired coupling value. The variation of the acoustic lengths of the coupling layers gives the degree of freedom to implement the desired inverter. In this work, a set of closed-form expressions are provided to obtain the coupling layers thicknesses without any time-consuming optimization procedure. The provided solution gives an explanation to the underlying fundamentals that take place in a successful optimization procedure. © 2009 VSP.