Yes, you can claim the shipping cost as part of the adjusted basis in the computation of the basis of property received as a gift.
Assume these facts pertaining to the vacuum which you received as a gift.
Donor's purchase price $400
Donor's shipping $20
Adjusted basis $420
In this example, the $420 adjusted basis would apply to the statement The donor's adjusted basis just before the donor made the gift on this IRS website.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
