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MGC94
MGC94
Level 7
October 14, 2025
Question

Step-up basis / Dep / Intestate Succession

  • October 14, 2025
  • 1 reply
  • 12 views

Taxpayer (deceased) had a rental property

1/2005 purchased / rented

passed 1/2018 

There was no will

Spouse intestate succession 

sold rental 1/2024 

Step up basis... what about the depreciation recapture. Would that be back from 2005 or from DOD 1/2018? 

 

1 reply

T
Terry53029Intuit Community Champion
Intuit Community Champion
October 14, 2025

If a noncommunity property state, then 50% step up basis. In a community property state you get a 100% step up basis. In both type of states you use fair market value at day of death

    IRonMaN
    IRonMaN
    Level 15
    October 14, 2025

    But that begs the question - what was used for basis for depreciation from 2018 until the date of sale?

    Slava Ukraini!
    MGC94
    MGC94Author
    Level 7
    October 14, 2025

    Same basis for depreciation. On her 2019 Single return 4562 cost or basis was put in the same 

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