@Sewflo08 wrote:
First I inherited half when my mom passed and then I inherited the remaining half when my sibling passed. My question was whose death the step up date was based on.
The half share you inherited when your mom passed has the same basis in your hands; the fair market value on the date of your mom's passing.
The half you later inherited from your sibling has a basis stepped up to fair market value on the date of your sister's passing.
Essentially, you have a split basis at this point.
